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ledger
In financial contexts, this term evokes a sense of permanence and accountability. It describes the definitive record of truth for a business, where every entry must be balanced. While traditionally a physical bound book, the term now frequently refers to digital databases, particularly in the context of blockchain technology where it represents a distributed record of transactions. In architectural or funerary contexts, the word shifts from a record of money to a physical support or marker. It describes a heavy, horizontal element—whether a structural rail in scaffolding or a commemorative stone slab—emphasizing stability and flatness.
Meanings
A book or digital record used to record financial transactions, typically listing debits and credits.
"The accountant carefully entered the daily sales into the company ledger."