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          Financial Statement
          Situation
              Not business event
              Nonfinancial business event
              Financial business event
                  Resources
                      Money
                      Goods
                      Services
                  Events
                      Commitment
                      Fulfillment
                      Entitlement
                  Agents
                      Party
                      Counterparty
              Journal entries
                  Account
                  Business event code
              Subsidiary ledger(s)
              General ledger
              Trial balance
                  Group by account
                  Group by event
              Lead schedules
                  Chart of accounts
                  Standard line item
              Reporting framework
                  Standard line items
                  Standard categories
              Financial statement
                  Balance sheet
                  Income stmt
                  Cash flow stmt
                  Changes in equity
              Analysis model
                  Entity comparison
                  Peer comparison
          Line items
              Accounting equation
                  Assets
                  Liabilities
                  Equity