Jason (jcreed) wrote,

A paper at the ArXiv about double entry bookkeeping and some fairly intense bicategory stuff. Too bad I know about 2/3ds of the category and none of the accounting: I think if I knew a little more about either I might get what they are saying.

One finds some great phrases and terms of art rooting around wikipedia's pages on accounting, though. For instance, hate to break this to you if you were feeling attached to it, but goodwill is no longer amortized. Too bad even the main page on double entry bookkeeping betrays, I think, in its presentation style the fact that this shit was invented before negative numbers were widely accepted.
Tags: categories, finance, math

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