Posting Direction

• CURIE: gmeow:PostingDirection
• IRI: https://blackcatinformatics.ca/gmeow/PostingDirection
• Category: class
• Defined by: gmeow:slices/finance
• Box roles: TBox role (What is this?)

The direction of a posting in double-entry bookkeeping — a VALUE, never a subclass. Only debit and credit are seeded; the vocabulary is closed in practice but modelled as open for consistency.

Structure

Subclass of: gufo:QualityValue

Practical Pattern

Use gmeow:PostingDirection as a specialized kind of gufo:QualityValue. Add statement metadata or a standpoint when the assertion needs provenance, confidence, or vantage.