Liability Integrity & Balance Sheet Risk

Liabilities are not future problems. They are present obligations.

This category documents liability integrity failures observed during diagnostic reviews, where balances persist without explanation, activity is misapplied, or obligations no longer reflect reality. These failures distort the balance sheet and undermine trust in reported financial position.

Posts in this category examine patterns such as unresolved historical balances, misapplied payments, incomplete clearing logic, and liability accounts that absorb activity without resolution. Over time, these behaviors create false stability while obscuring financial risk.

Each post isolates a specific liability integrity failure pattern so it can be identified and evaluated during a diagnostic review, independent of transaction volume or cosmetic cleanup.