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Source-of-truth matrix

Purpose: Single page answering "where is the canonical version of this data, and what does Xero do with it?" Prevents the failure mode where someone tries to make Xero reproduce JME's CFDIs (or worse, where two ledgers drift because each thinks it's the source).

This is a boundary document. It defines what Xero does NOT need to track at the transaction level — those things flow into Xero only as summarized journals. It also identifies which pieces of data are authoritative outside Xero.


Master matrix

Domain Source of truth Xero treatment Reconcile cadence Owner
US cash — Brex sub-accounts Brex platform + Xero feed Detailed transactions in Xero (15 BANK accounts) Daily auto / monthly manual Claude
RFH operating GL — US-side P&L + balance sheet Xero Primary books — full accrual Monthly close Claude → Austin
JPMorgan Chase — Austin's external USD operating Chase platform + Plaid pipeline (planned) Detailed transactions in Xero (planned) Monthly manual until Plaid live Austin (statements) → Claude
Amex business cards Amex direct feed → Xero Detailed transactions in Xero Daily auto Claude
Non-Amex US business cards Plaid → Python → Xero pipeline (planned) Detailed transactions in Xero (planned) Daily auto once live Claude
Wells Fargo (Austin personal) Austin's personal records Excluded from Xero (memo-only line if needed for backfill) n/a Austin
RHG Mexico statutory books JME Contadores (CONTPAQ i + SAT-format CoA) Summary JE only — quarterly per Path A Quarterly JME → Claude
Santander MXN — RHG operating Santander Mexico NOT a Xero direct feed; reflected only via JME's quarterly summary JE Quarterly via summary JE JME
Santander USD — RHG dormant Santander Mexico Same — summary JE; pending close-vs-fund decision Quarterly Austin / JME
GK Japan statutory books ABS Partners Summary JE only — cadence TBD pending ABS TBD ABS → Claude
Tokyo Star Bank — GK operating TSB Reflected via GK summary JE; not a direct feed Quarterly default (cadence TBD pending ABS) ABS
Mita Garden Hills mortgage (TSB) TSB statements Long-term liability in Xero; reflected via GK summary JE Quarterly default (cadence TBD pending ABS) ABS
Mita Garden Hills basis accounting/mita-purchase-price-reconciliation.md (canonical reconciliation, JPY-anchored) Fixed-asset record in Xero (post-Pearce sign-off) Once at close + on disposition Claude → Pearce/ABS
Casa Moksha reservation detail accounting/reservation-ledger-casa-moksha.csv (subledger) + booking contracts at /SP (Moksha)/Guest Relations/ on Synology + Brex API wire memos Revenue subledger feeding Xero summary JEs Per booking Claude (mining) → Austin/Alex
Personal lifestyle accounts Monarch Excluded from Xero entirely n/a Austin
VC fund / convertible / direct investments Monarch + advisor records Reference only (not posted to Xero unless transferred to RFH stack) n/a Austin
Crypto holdings + activity Coinbase platform + accounting/crypto-subledger.md (tax-lot ledger) Summary accounting only — book USD-equivalent at recognition; tax-lot detail outside Xero Per-disposition Claude
Intercompany cash flows (RFH ↔ RHG / GK / sub-LLCs) accounting/intercompany-ledger.csv (subledger of legal characterization + FX + Xero JE ID) Clearing JEs in Xero Per wire + monthly recon Claude
Loans (real third-party + intrafamily debt) accounting/loan-register.csv (subledger) + AFR amortization at accounting/afr-loan-amortization-template.md Long-term liability in Xero; payment schedule in subledger Monthly Claude
Property capex accounting/property-capex-register.csv (subledger) + per-property capex inventories (accounting/casa-moksha-capex-inventory.md) Fixed-asset records in Xero Per-event + monthly close Claude
AP bills (RFH-side US vendors) Xero Primary — Xero is canonical Per bill Claude / Austin
AR (RFH-side, if any) Xero Primary Per invoice n/a (no AR yet)
Payroll n/a (RFH stack has no employees; RHG payroll is Mexican-side via JME) RHG payroll flows in via summary JE Quarterly JME
5471 / FBAR / 8865 / 8858 / 8938 returns Pearce Bevill (filer) Xero generates the support data; Pearce produces the returns Annual Pearce
Federal NOL carryforward ($3.43M) Pearce + Austin's 1040 Reference only (NOL is personal-level, not entity-level) Annual Pearce
Tax positions, elections accounting/advisor-decision-register.md + Pearce's records Reflected in Xero treatment per the register Per-decision Pearce → Claude
Active legal matters legal/ per-matter files + Portilla / Withers / Conley Rose / Walter Scott / Stuart Memory archives Bills booked in Xero; matter detail outside Xero Per-bill + monthly Each firm
Casa Moksha trademark prosecution Conley Rose matter # CR 8049-00100 Xero books the bills; substantive prosecution detail outside Xero Per-bill Conley Rose
Renfroe Innovation patent prosecution Conley Rose matter # 4447 Same pattern Per-bill Conley Rose
Cindy consignación legal/cindy-consignation-timeline.md + Portilla file Bills booked under RHG via summary JE; substantive proceeding outside Xero Per-bill Portilla
Source documents Synology /volume1/cloud/Business/<entity>/ + M365 SharePoint mirrors Xero attachments where Xero supports it; primary location is Synology Per-receipt Claude (filing)

What Xero IS the source of truth for

  • US-side accrual P&L for RFH parent + each US disregarded sub-LLC
  • US-side balance sheet (cash, AR, AP, fixed assets, debt, equity)
  • US-side cash flow (generated from accrual ledger)
  • Per-entity P&L via Entity tracking category
  • Per-asset-class P&L via Asset Class tracking category
  • Intercompany clearing JEs (the bookkeeping side; the structured ledger of the underlying flows lives in the intercompany subledger)
  • Vendor-mapping rules / auto-categorization

What Xero is NOT the source of truth for

  • Mexican statutory books (JME / CONTPAQ i / SAT)
  • Japanese statutory books (ABS Partners)
  • CFDI / SAT compliance detail
  • Per-guest reservation detail (subledger)
  • Per-loan amortization detail (subledger)
  • Tax-lot crypto basis (subledger)
  • Personal lifestyle accounts (Monarch)
  • VC / fund / convertible / direct investment positions (Monarch)
  • Tax returns / advisor work product (Pearce / Kim & Rosado / JME / ABS / Withers / Portilla)
  • Substantive legal matter detail (per-matter files in legal/)
  • Source-document archive (Synology + M365 SharePoint)

Document retention

For each domain in the matrix above, the canonical evidence-storage location is governed by accounting/accounting-policy.md §19 "Document-retention architecture." Summary:

  • Vendor invoicessource-data/<vendor>/ or Synology /Business/<entity>/; Xero attachment if material
  • Reservation contracts → Synology /SP (Moksha)/Guest Relations/; reservation ledger ref only in Xero
  • Wire confirmations → Synology /Business/<entity>/ or source-data/<bank>/; intercompany ledger ref only
  • Advisor memosaccounting/advisor-decision-register.md + advisor's email archive
  • Mortgage statements → Synology /Business/<property>/ + per-bank banking/<bank>.md
  • Property capex invoices → Synology /Business/<property>/Capex/ + per-property capex inventory
  • CFDI → JME's CONTPAQ i + JME's package emails; NOT loaded into Xero
  • Patent / trademark filings → Conley Rose firm files + repo accounting/renfroe-innovation-historical-ip-spend.md
  • Legal pleadings → Per-matter file in legal/<matter>/ + counsel's archive
  • Filed tax returns → Pearce's records + tax/ (work copies) + Synology
  • Brex transaction CSVssource-data/brex/<period>-csv/
  • Bank statementssource-data/<bank>/<period>/ on Synology

Rule: Xero references evidence; it doesn't BECOME the evidence store. If Xero corrupts / migrates / disappears, the source-document archive remains intact.


Reconciliation workflow

When source-of-truth differs from Xero:

  1. Identify the canonical side (always per this matrix).
  2. Compute the delta in source-of-truth side units (MXN for JME, JPY for ABS, USD for everything else).
  3. Translate to USD at appropriate FX per accounting-policy.md §6.
  4. Post a reconciling JE in Xero, source memo'd to the underlying reconciliation document.
  5. File the supporting reconciliation in accounting/<topic>-reconciliation-YYYY-MM-DD.md.
  6. Update the relevant subledger if applicable.

Persistent drift between Xero and a local-statutory book is a control failure — not a quirk. Investigate and document the cause.


Owner column glossary

  • Austin = data Austin produces (statements, expense memos, etc.)
  • Claude = automated mining + posting (with Austin sign-off for material items)
  • JME = JME Contadores produces the source data
  • ABS = ABS Partners produces the source data
  • Pearce = Pearce Bevill produces the work product (tax returns, positions)
  • Conley Rose / Portilla / Withers / Walter Scott / Stuart Memory = per-matter counsel; produce billing + advisor opinions

Last updated: 2026-05-10. Refresh when a new domain enters scope (new bank, new entity, new advisor, new pipeline) or when Xero's treatment of an existing domain changes.