Version 1 uses positive decimal-string amounts and explicit kind plus direction. The composite of workspace, source name, and external ID is idempotent. Attribution fields cover agent, venture, experiment, customer, product, category, related event, transaction, and x402 payment. Evidence is one of self_reported, receipt_supplied, receipt_verified, onchain_verified, or system_observed and is never upgraded merely because a transaction hash was supplied.
This material describes operational analytics, not tax, legal, financial, investment, or statutory accounting advice.