[ian0]

> have read several practical guides on ledgers and found them interesting reads

Can you share some links?

[milesskorpen]

Modern Treasury has some great docs: https://www.moderntreasury.com/learn/what-is-a-ledger

[ericyd]

I'm fully aware of how unsatisfying this reply is, but unfortunately I can't seem to find links. It's been a few years since I was deep diving into ledgers and I must have cleared my bookmarks from that time.