@grumpasaurus As I am using the word here "ledger" just means a data structure where data is written only by appending it at the end. I don't really see a way to apply this to accounting of any type that could not be done better in some other way. The "blockchain" people claim there is relevance but they (1) lie a lot and (2) stand to financially benefit from increased use of their networks, so I don't think they're useful sources of information here.