· 10 min read
A Correction Is An Entry, Never An Edit
An administrative correction applied by editing a figure destroys the ability to reconstruct how that figure reached its value, and it hides the fact that a correction happened at all. Recorded as its own entry, with a reason and an author, the balance still derives from the entries and the correction stays visible to everyone who later asks why the number moved. The hard part is the reason, not the arithmetic.