📖What it means

The record of what was actually spent, call by call, across the whole estate. The ledger is the measured truth about money; every budget surface must derive from it rather than from a number somebody typed.

📖Easily confused with

[{"term": "Budget", "distinction": "A budget is what was ALLOWED; the ledger is what was SPENT. A surface that shows one while claiming the other is a defect."}]

📖Also called

- cost ledger
- spend record

📖Filed under

Category: money.

Service: Cost Center.