External & Internal
In this post, we explored the basic structure of the BS by abstracting it beyond its traditional accounting role. We demonstrated:
BS consists of a binary framework: asset status (debit) vs. asset sources (credit)
The credit side can be further divided into external sources (with obligations) and internal sources (without obligations).
By applying this binary framework, we showed how the BS can be a universal tool for analyzing fields such as money, thought, power, and technology, and more.
Furthermore, we connected this to the three perspectives—Fiction, Domains, and Relations—from the previous post.
Ultimately, the BS is not merely a financial tool—it is a powerful lens for understanding the structure of the world.
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Fiction & Stock
The balance sheet is more than a static record of assets and liabilities. It is a dual structure: a synthesis of realized stock and fictional value grounded in social trust. By interpreting the BS in terms of what is and what is believed, we uncover the deeper foundations of modern financial systems—where fiction, far from being deceptive, becomes the engine of coordination, investment, and collective imagination.
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Three-Layer Balance Sheet Framework
The Three-Layer Framework offers a conceptual lens to interpret the world through balance sheet thinking—across domains, the structures of fiction and stock, and relational dynamics.
Each layer functions as an independent analytical perspective, yet together they form a continuous and interconnected flow: domain definition, structure analysis, and relation mapping.
Through this framework, we apply the same fundamental questions across a wide range of phenomena:
Whose structure are we analyzing? What is it made of? And how is it embedded in relations?
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