Trial balance
A trial balance lists general-ledger account balances for a period and confirms that total debits equal total credits. It is a core input to close review and financial statement preparation.
AI-spend entries must land in accounts and dimensions that can be traced through the trial balance.
Related terms
- Agent spend attribution
- Agent FinOps vs. TokenOps
- Settlement vs. billing vs. attribution
- System of record for AI labor
- Agent FinOps
- AI labor
- Spend under management
- Attribution readiness
- Cost per outcome
- AI spend assessment
- Unattributed spend
- Agent inventory
- Chargeback in an AI context
- Zero-Access assessment
- FOCUS
- BilledCost
- EffectiveCost
- ChargeCategory
- ChargePeriod
- ServiceCategory
- Provider, Publisher, ServiceProvider, and HostProvider
- Contract Commitment dataset
- Invoice Detail dataset
- Virtual currency and token columns
- Journal entry
- Suspense account
- Accrual
- Chargeback vs. showback
- Subledger
- Tie-out and reconciliation
- Dimensions and worktags
- OASA specification
- The Missing Ledger