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The Ledger of Remainders

Working vocabulary

Glossary

Definitions are evidence-bearing tools, not neutral containers.

Each term is marked established, jurisdiction-specific, or operational. Cautions keep the boundary of the definition visible.

established

Output

A direct product, service, or deliverable produced by an activity.

Evidence record

established

Outcome

A change that follows from outputs and activity for people, institutions, behavior, access, or conditions.

Evidence record

operational

Primary outcome

The outcome a decision maker declares as the principal test of the system's purpose in this instrument.

Evidence record

operational

Secondary outcome

An intended or unintended change tracked alongside the declared primary outcome.

Evidence record

operational

Loss

A reduction in retained material, time, value, function, information, health, or opportunity relative to a declared purpose and boundary.

jurisdiction-specific

Waste

A designation with ordinary, operational, and legal meanings; under EU law it includes substances or objects the holder discards, intends to discard, or is required to discard.

Evidence record

operational

Co-product

One of multiple intentionally valued outputs produced by the same process in this instrument.

jurisdiction-specific

Byproduct

A secondary output of a process; in the EU legal context, a production residue qualifies as a by-product only when specified conditions are met.

Evidence record

established

Efficiency

The relationship between a result achieved and the resources used to achieve it.

Evidence record

established

Effectiveness

The extent to which planned activities are realized and planned results are achieved.

Evidence record

operational

Sufficiency threshold

The declared point at which a result is considered adequate for a purpose, affected party, and time horizon.

operational

Reserve

Capacity, material, time, or capability intentionally held for reliability, uncertainty, repair, or future choice.

Evidence record

operational

Slack

Uncommitted capacity that can absorb variation, delay, learning, repair, or disruption.

Evidence record

operational

Redundancy

More than one component, path, or capability capable of supporting a function.

Evidence record

jurisdiction-specific

Repairability

The extent to which a product can be diagnosed, disassembled, repaired, and returned to service with available parts, information, tools, software, skill, time, and cost.

Evidence record

operational

Option value

Value retained by keeping a future course of action possible, such as repair, reuse, recovery, rollback, or delayed commitment.

established

Externalized cost

A cost or harm arising from an activity that is not fully carried in the private decision, transaction, or selected accounting boundary.

Evidence record

operational

Accounting visibility

Whether a consequence is included, partially counted, externalized, or unknown in the selected ledger.

Evidence record

operational

Relational waste

The teaching lens that a remainder's designation depends on purpose, actor, boundary, and time while its observed consequences remain available for inspection.

Evidence record

operational

Useful life

The period during which an object or service remains sufficient for a declared purpose and affected user under available support and conditions.

Evidence record

operational

Physical or material lens

Examines matter, energy-bearing equipment, components, mass, condition, toxicity, recovery quality, and physical infrastructure.

Evidence record

operational

Virtual or informational lens

Examines data, software, access, attention, custody, support, and information service together with the physical infrastructure that enables them.

Evidence record

operational

Temporal or labor lens

Examines waiting, skilled time, maintenance, care, delay, rework, learning, and whose labor carries a process.

Evidence record

operational

Economic or distributive lens

Examines prices, retained value, livelihoods, public costs, risk, market access, and how benefits and burdens are distributed.

Evidence record

operational

Ecological or public-health lens

Examines extraction pressure, emissions, pollution, exposure, ecosystem condition, and health across places and generations.

Evidence record