Always balanced. Always current.
Your trial balance is live, not a report you wait for — every entry posted, balanced, and traced to its source. This is the ledger Aleq keeps, not a layer over one.
Today, the ledger is a day of someone's life.
Export the GL from NetSuite. Re-key entries across three systems by hand. Chase a variance through four bank portals. File the proof in a shared drive so an auditor can find it later. One controller, one account, most of a day — and that's before a single judgment call. This is the work Aleq does instead.
Every number traces to its proof.
Every entry Aleq posts carries deterministic provenance — the exact source it came from, stamped onto the entry itself. Take any figure on the trial balance and follow it down: to the entry, then to the bill, contract, or bank line behind it. No balance is a black box, and nothing traces back to a spreadsheet.
The GAAP entries write themselves.
Most of the ledger isn't typed at all — it's derived. You model the contract, the lease, or the grant once; the standards engines compute the schedule and post the entries on time, every period. Revenue (606), leases (842), stock comp (718), commissions (340) — all derived from the primitive, not hand-built in a spreadsheet.
It can't post a book that doesn't balance.
Double-entry isn't a convention here — it's enforced in the engine. An entry where debits don't equal credits is rejected before it ever reaches your ledger, and only the ledger service can write to the journal. The books can't drift, because the system that writes them won't let them.
You correct with a reversal, never a delete.
Posted entries are never edited or deleted — a correction is a reversing entry, so the history stays intact and an auditor can replay it. Periods open, close, and lock; once a month is locked, nothing rewrites it, and anything affecting a prior period surfaces for your review instead of posting silently.
Live. Never a batch job.
There's no "run the trial balance" step. As subledgers post and engines derive through the month, the numbers are current to the second — so the close starts from books that are already true, and your board figures never wait on a batch.
It learns how your team codes — then earns the entry.
Every entry starts as a belief in TAMi, the mind behind Aleq: it watches how your controller codes each thing, weights it by how often it held up, and only posts on its own once the belief is strong enough. A coding it has gotten right hundreds of times runs alone; a new vendor or an unusual amount drops back to a draft and asks. You can see every belief, how sure it is, and switch any of them off.
What controllers ask first.
Is Aleq the ledger, or a layer over my ERP?
It's the ledger. Aleq keeps a real double-entry general ledger as the system of record. You can start with it reading your existing ERP read-only during the 48-hour on-ramp, then cut over to Aleq as the record on your timeline — it isn't a permanent bolt-on.
How do my auditors treat entries Aleq posts?
Every entry carries its own provenance — the source type and ID, the document behind it, and a signature — so it reviews like a well-documented manual entry. The complete trail exports for audit, and you can see who or what touched every number, all the way back to the source.
Can it touch a period I've already closed?
No. Closed and locked periods are off-limits. Entries post to the open period; anything that would affect a prior period is surfaced for your review, never posted silently — and corrections are reversing entries, so history is never rewritten.
Where do the GAAP entries come from?
From your primitives. You model the contract, lease, or grant once, and the standards engines (606, 842, 718, 740, 340) derive the schedule and post the entries each period — re-deriving when the deal changes. They aren't hand-keyed, and they aren't reconstructed from a spreadsheet.
What decides whether it posts on its own?
You do, per account, plus the strength of TAMi's belief. Under your materiality threshold on a coding it has proven, it posts; over the limit, on a new counterparty, or on anything unusual, it drafts and holds for your approval.
See it on your own books.
Connect read-only and watch Aleq code, post, and balance a real month — every number traced, signed, and reversible.