Inventory count drift

Income Statement → Balance Sheet Bridge

Balance detail

Every printed total on this statement is the sum of exactly the lines shown above it: the collector emits the balance sheet as explicit component lists (cash / other assets / liabilities), the aggregates are folds over those lists, and this page renders the lists and sums what it renders — nothing enters a total without being a line. Total cash & equivalents includes Relay, Slash, Stripe available balance, Stripe pending balance, Stripe non-USD balances converted to USD (GBP/CAD incl. pending, its own line), PayPal (USD available plus converted non-USD available on one line; withheld funds excluded), Shopify Payments, and unmatched Stripe/PayPal payouts in transit to Relay. Days snapshotted before 2026-08-18 predate the stored component lists; their lines are rebuilt from per-source fields with a single derived "Non-USD balances (USD-converted)" line (stored FX cannot split Stripe vs PayPal for those days) so they reconcile the same way. Total assets = total cash & equivalents + closing inventory + positive prepaid positions. Net assets (equity) = total assets − total liabilities (Meta ad spend payable net of inflight + accrued fulfillment payable + accrued payroll payable + Disputely bills payable + accrued Chargeflow payable + other payables). Meta payment in transit is not an asset: it reduces the Meta payable, shown as gross / less-inflight detail rows under the counted net line. Fulfillment invoices payable and estimated unbilled work are separate liabilities. Supplier advances require evidence of future services. Unmatched payments are shown as needing reconciliation. The revised management view preserves the original history; the automatic weekly cash reset is disabled when invoice-backed accounting is active. Accrued payroll payable is the running salary/bonus accrual ($465/day since 2026-07-21) not yet paid out of Relay, from the durable per-day payroll ledger. Disputely bills payable is Disputely's Shopify app bill lines recognised on their invoice date, less the Disputely cash actually paid; it equals bills issued but not yet paid. Accrued Chargeflow payable is the residual dispute-recovery expense less residual Chargeflow cash paid. Subscription prepaid (net) is the signed software subscription position from the durable subscription ledger (from 2026-08-01): positive = prepaid asset, negative folds into liabilities. Stripe payouts whose arrival date is on or before the Relay statement as-of date are presumed already included in Relay and are excluded from the in-flight total. Net cash after Meta payable = total cash & equivalents − Meta ad spend payable (a liquidity view; excludes inventory). Relay statement balance is the manually confirmed actual Relay statement total (checking + savings). The live value is sourced from the Digits bank feed. Stripe and PayPal balances are live for Today only; historical dates are marked unavailable. Meta Amount Owed is sourced from Windsor ``account_balance`` (bill amount due for Meta ad accounts) and is live for Today only. Stripe → Relay in-flight payouts are matched against Relay/Digits incoming deposits to avoid double-counting; matched payouts contribute $0. If deposit matching is unavailable, raw payouts are shown with a warning. From today onward, live balances are recorded to a durable ledger so prior-day Stripe/PayPal/Meta balances become available going forward.

Relay / Digits payment line conventions

How COGS vendor payment descriptions from the Relay checking feed are classified in the income statement.

Classification is case-insensitive and applied after stripping vendor prefixes and trailing boilerplate. Descriptions that do not match any of the above rules are flagged as "needs review".

Disputely/Chargeflow app portions inside aggregate Shopify bills are carved out on the day the Shopify charge posts in the Relay or Slash feed, matched to the parsed invoice by exact total; unmatched Shopify charges stay fully in spend until their invoice email is parsed.