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README.md

Accounting

Status: Draft Last Updated: 2026-02-12

Settlement operations, auction mechanics, and capital recognition for the Laniakea system.

Module Index

  • daily-settlement-cycle.md — Daily settlement timeline, OSRC and Duration auctions, LCTS settlement, prepayments, penalties.
  • tugofwar.md — Tug-of-war algorithm for duration capacity allocation when reservations exceed availability.
  • risk-capital-ingression.md — How external capital (EJRC, SRC) is recognized on Prime balance sheets: ingression curves, quality multipliers, MC-based caps.
  • genesis-capital.md — Temporary seed capital for Genesis Agents: Aggregate Backstop Capital, insolvency defense hierarchy, phase-out mechanics, Guardian buffers.
  • current-accounting.md — How accounting currently works: monthly settlement cycle, legacy exceptions (core vaults, PSM, legacy RWA), Core Council Buffer reclassification, income/expense taxonomy.
  • prime-settlement-methodology.md — Five-step Prime settlement calculation: debt fees, idle USDS/DAI reimbursement, sUSDS spread profit, Sky Direct exposure handling, net amount.
  • forecast-model.md — Python forecasting tool: scenario configuration, parameter reference, revenue projections.

Future Coverage (Phase 9+)

The following accounting topics are defined in the roadmap but not yet covered here. They will be documented as implementation approaches:

  • Carry mechanismCarry = (Actual PnL - Simulated Baseline PnL) × Performance Fee Ratio; accounting for carry distribution between Baseline and Stream sentinels
  • TTS-based ORC — Operational Risk Capital requirements sized by Rate Limit × TTS; how ORC is posted, tracked, and released

See ../roadmap/roadmap-overview.md (Phases 9–10) and ../trading/sentinel-network.md for the design specifications.

Relationship to Risk Framework

The Risk Framework (risk-framework/) defines what capital is required. This directory defines how capital flows, settles, and gets allocated:

  • Settlement cycle operationalizes the daily cadence for auctions, payments, and LCTS settlement
  • Tug-of-war distributes scarce duration capacity (measured by the Risk Framework's Lindy model) across Primes
  • Risk capital ingression determines how much of externally provided capital counts toward Risk Framework requirements

For capital requirement calculations, see risk-framework/README.md.