[brvsft]

It was 'cute' the first time it was posted (in this form: https://martin.kleppmann.com/2011/03/07/accounting-for-compu...), but I find pointless musing like this to be counterproductive sometimes. While I understand the tendency to fixate on 'nerdy' topics like, "How can I take <thing> people think about as <X> and shove it into math or computer science idea <Y>?" this (a) doesn't introduce any substantive ideas (in this particular instance) and (b) would completely fuck up your bookkeeping and result in you failing an audit if you completely ditched double-entry bookkeeping in place of a directed graph.

Use the appropriate structure for the data. A graph is not appropriate as you lose information about time, which is important to the ledger. No, you can't add time as a value on your edges. If you did, you'd either have several dozen graphs, or they would look absurd.