GaussBook: Blinded Inter-Company AP/AR Clearinghouse
Executive Thesis: Supply-chain cohorts hold substantial working capital trapped in circular Accounts Payable and Accounts Receivable chains (A → B → C → D → A). GaussBook discovers these closed debt loops across blinded QuickBooks, Xero, NetSuite, and Stripe ledgers and legally extinguishes them using $0.00 of bank cash while preserving 100% of every company’s Net Equity (AR − AP).
GaussBook never holds, wires, or debits principal funds. Exempt under FinCEN 31 CFR § 1010.100(ff)(5).
Extinguishes undisputed trade payables via contractual multilateral novation with a 5-Part CPA Audit Packet.
Proves exact 64-bit integer Flow Conservation (Delta AP = Delta AR) and Net Equity invariance before writeback.
$0.00 upfront or subscription fee. Saves ~2.00% in credit-line interest for a +1.00% net treasury gain.
How a Friday Pilot Clearing Batch Operates
| Phase | Operational Step | Cryptographic & Accounting Safeguard |
|---|---|---|
| STEP 01 | Client-Side OPRF Blinding & Ingestion Upload an AP/AR aging CSV or connect read-only QuickBooks, Xero, NetSuite, or Stripe OAuth. |
Counterparty EINs are blinded via RFC 9497 OPRF (256-bit salt). Non-trade operating rows (payroll, rent, tax, utilities) are stripped locally in the browser prior to upload. |
| STEP 02 | Bilateral PSI-256 & Tarjan Cycle Solver Matches bilateral invoices across participating firms and solves exact 64-bit integer circulation flows. |
Only mutually acknowledged, undisputed invoices with matching PSI-256 handshake tokens enter the clearing basis. Disputed invoices are automatically quarantined. |
| STEP 03 | Microsoft Z3 5-Theorem Proof & Ed25519 Seal Verifies all 5 SMT-LIB2 accounting invariants and signs the ASC 405-20-40-1 Certificate. |
Proves UNSAT across Flow Conservation, Undisputed Consent, Edge Capacity, Positive Yield, and Post-Clear Solvency. Any violation halts the batch automatically. |
| STEP 04 | Idempotent Account #2190 ERP Writeback Dispatches balanced CreditMemo & JournalEntry payloads or downloadable CSV import files. |
Every participant receives a 2-Edge SHA-256 Merkle Boundary Proof (revealing 0 non-adjacent companies) and a standalone verification link at gaussbook.com/verify. |
Controller & CPA Double-Entry Accounting Treatment (Per Participant)
For every participating company with extinguished flow Δ (where Δ AP = Δ AR = Δ), GaussBook generates two balanced journal legs through Account #2190 (GaussBook Multilateral Clearing Wash) that net to exactly $0.00 upon batch completion:
| Journal Leg | GL Account Code & Title | Debit (DR) | Credit (CR) | Audit Evidence Attached |
|---|---|---|---|---|
| Leg 1 (Payable Discharge) | #2000 Accounts Payable (Vendor Bill Subledger) Offset: #2190 GaussBook Multilateral Clearing Wash |
$80,000.00 | $80,000.00 | Certificate CERT-Z3-ASC40520-3A44D72FE8A2 + Incoming Merkle Leaf |
| Leg 2 (Receivable Apply) | #2190 GaussBook Multilateral Clearing Wash Offset: #1200 Accounts Receivable (Customer Invoice Subledger) |
$80,000.00 | $80,000.00 | Certificate CERT-Z3-ASC40520-3A44D72FE8A2 + Outgoing Merkle Leaf |
| Post-Clearing Wash Account #2190 Balance & Net Equity Change | $0.00 Wash | $0.00 Delta Equity | Z3 THEOREM 1 PROVED UNSAT | |
Launch a Private Clearing Room or Download the PDF Brief
Reference Simulation Benchmark: $365,000.00 extinguished out of $485,000.00 gross payables with $0.00 bank cash.