> For the complete documentation index, see [llms.txt](https://docs.zirodelta.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.zirodelta.com/modules/shared-balance-sheet.md).

# Shared balance sheet

The shared balance sheet is the layer every module reads and writes: one record of what each account holds, owes and earns.

## What it records

For each account, whether it belongs to a person or to an app:

* **Assets:** tokens and positions held, such as USDC, SOL, ZDLT or a share of the Yield Engine's pool.
* **Liabilities:** what is owed, such as a loan from the Credit Engine.
* **Net position:** assets minus liabilities, the single number that says where the account stands.

## Why one record matters

When each money function keeps its own ledger, they cannot see each other. A lending product does not know what is earning, and a payment product does not know what is owed. On one balance sheet:

* the [Credit Engine](/modules/credit-engine.md) can see what an account holds before it lends against it;
* the [Settlement Engine](/modules/settlement-engine.md) can see what is due before it moves money;
* the [Yield Engine](/modules/yield-engine.md) can put idle balances to work without losing track of what must stay available.

That is why the modules are worth more together than alone.

## Where it lives

Balances on public networks, such as tokens in a Solana wallet, are read from the chain itself. Records that cannot live on-chain, such as which app an account belongs to, are kept by Zirodelta and reconciled against on-chain data.

## Status

In development. The account model is defined, and each module will read and write it as it ships.


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