A lawyer practising in Iowa keeps current financial records for each trust account and retains them for six years after the representation ends. Two core records anchor the system. The journal records every deposit to and withdrawal from the account with a running balance, identifying for each deposit the date, payor, payment type, client, amount and description, and for each disbursement the date, payee, payment type, client, amount and purpose. A separate ledger with its own running balance is kept for each client or beneficiary, showing where the money came from, whose it is, how much, every charge or withdrawal, and who received each disbursement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.