The unit of account means the right, obligation or bundle of rights and obligations that recognition and measurement are applied to; it is selected to give the most useful information at a cost that does not exceed the benefits, and may differ for recognition and measurement. Under an executory contract neither party has yet performed, so each holds a combined and inseparable right and obligation to exchange resources, which forms a single asset or liability; after performance the contract is no longer executory. A contract's terms create rights and obligations, and the entity reports their substance, which may require considering a group of contracts together or looking past terms that have no discernible effect.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.