A double-entry trust ledger built in production for a property-management platform holding guest and owner funds. One write boundary, append-only journals enforced at the database layer, corrections by reversal, and statements pinned to the exact ledger state they read. A clean-room TypeScript reference implementation and a passing test suite ship alongside the write-up.
The ledger is permanent; everything around it is disposable. The sharpest consequence: no foreign keys on the journal lines, because a disposable table must never be able to delete or orphan a financial record. The journal line doesn't depend on the booking, it remembers it.