The record and the rulings ledger

Every close document, printed brief and workbook ends with the same paragraph. It is titled The record, and it says where the numbers came from and what was done to them.

It speaks in counts, never rates. It carries no product name; the run identifiers carry the provenance. On screen it sits under the checks as a labelled grid; the paragraph form travels with the exported workbook, ready to paste into your own pack.

What The record says

Seven rows, always in this order. A row that has nothing to say is left out rather than filled with "none".

Row

What it states

Left out when

Source

The file, when it was uploaded, the last month it covers, and how many of its rows the close reconciled to.

The provenance line is missing.

Basis

Cash collected, or normalized recurring revenue. One basis per document.

Never, on a document with figures.

Checks

How the checks came out (all pass, K of N with notes, or K of N did not pass) and which checks carried a note. When a check does not pass, the row says so by name rather than averaging it away.

There are no checks.

Withheld

Each figure that was held back, with the reason and what would let it print, in the same words the screen used.

Nothing was withheld.

Rulings

How many rulings were applied and how many questions were asked, carried from the close's customer drill.

The close carries no resolution summary from a drill.

Version

Two digests: the engine build the run was computed on, and the configuration in force (mapping, filters, scope, normalization). They version the method, not the file.

A digest is missing on an old run.

Standing

Whether this is the version someone signed off, and whether a newer computation exists.

Nothing is signed and no computation id exists. An old signoff prints as "(before version pinning)".

An example, from a synthetic book run on the cash collected basis, in the on-screen row form:

Source: reconciled to 4,129 source rows · saas_close.csv · covers through Jul 2026 · uploaded Aug 15, 2026.\ Basis: cash collected.\ Checks: 3 of 7 with notes; customer counts differs by basis, source coverage and customer-level comparison not evaluated at this level.\ Withheld: Retention ratios need revenue matched to the months of access it covers. This close reports cash collected, where a customer who prepaid several months ahead looks like a loss in every month after the payment. Set the plan lengths on the file card and months of access becomes available.\ Rulings: 0 applied from the record; 1 question asked this close.\ Version: calculation 7f3a91c · rules 2b0e44d.\ Standing: This close is on the record.

Dates in the record are fixed to one convention (UTC), so two people reading the same document see the same date.

The standing line

The last row tells a reader how much to trust the document in front of them.

It reads

It means

Signed off by [name], [date], unchanged since.

This is the version that was signed, and nothing has been recomputed since.

This is the version signed off by [name], [date]. A newer computation of this close exists.

You are reading the signed version, but the close has been run again since.

This document restates a close signed off by [name], [date]. Figures have changed since that signing.

You are reading the newest computation, and it differs from what was signed.

This close is on the record.

Nobody has signed it, and it is the latest computation.

A newer computation of this close exists.

Nobody has signed it, and it is not the latest.

A signed month whose figures have moved can never read "unchanged". That is the direction the product refuses to overclaim in.

The rulings ledger

When Morevy stops to ask (see When Morevy stops to ask) and you answer, the answer becomes a ruling. Rulings are applied to every close from then on, and the record counts them.

Each ruling keeps: what was asked, what you answered, the period it was answered for, when it took effect, who decided it, and which file it was decided against. If you change your mind, the earlier answer is kept in the ruling's history and the new one takes over from its own date; nothing is overwritten. Re-affirming the same answer keeps its original start date.

The ledger is yours to take. Under What Morevy knows, the Standing treatments register exports every ruling as CSV or JSON, with the same fields the screen shows plus each ruling's history.

The brief does not ship without the checks

A brief needs the checks block to exist. Without it, the brief is not produced.

A brief whose close carried a failing check, or open items that still need a ruling, is produced as a draft and says so on its face, together with what would make it final: the failing check has to tie, or the open items have to be ruled. A brief whose checks pass, or pass with notes, ships as final.