Integrated Value Architecture uses five ledgers to measure organizational structure. Each ledger captures a different domain of performance. Together, they form a complete view of how an organization creates, maintains, and distributes value.
The Financial Ledger measures financial assets, liabilities, and equity in dollars.
The Operational Ledger measures workflow and execution structure using Structural Value Units.
The Capacity Ledger measures staffing, skills, systems, and infrastructure using Structural Value Units.
The Externalities and Equity Ledger measures legitimacy and distributional structure using Structural Value Units.
The Learning and Innovation Ledger measures learning and adaptation structure using Structural Value Units.
Each leger has its own recognition rules, measurement rules, evidence standards, and reporting cadence. Each ledger produces a form of ledger equity. Ledger equity shows the strength of the structure in that domain.
The five ledgers work together. They show how financial performance depends on operational structure. They show how capacity supports execution. They show how legitimacy and distributional structure affect long term reliability. They show how learning and adaptation support future performance.
The five-ledger architecture is the foundation of IVA. It creates a unified method for measuring structure across the organization. It positions IVA as a structural accounting system.