What a number is made of

What accounting says about a life, and about the companies you hear about.

Behind every result, there is a decision, an estimate or a matter of timing.

Bill's ledger shows them at work in an ordinary life, one new entry every two weeks. The blog explores them through company accounts, in plain language.

The ledger

EP.32 / 6 Oct 2026 / Lease Liability Measurement

The contract runs 4 years. The liability does not.

The blog

Company accounts, listed or not

The first post is on its way.

The blog is a separate space for general considerations on company accounts, listed or not, read through accounting.