Vendor Mappings — Auto-Categorization Rules
Status: Populated 2026-04-19 from the Brex 878-txn dataset (source-data/brex/2026-04-19-full-history-analysis.md) and the Santander MXN 15-month dataset (source-data/santander/renfroe-hospitality-santander-transactions.md). Extended 2026-04-20 with full Brex API pull across all 15 cash accounts — added Oceana 433 vendors, GK / Mita-related vendors, additional Five Points / 1006 / W-residence / marina counterparties, US legal firms, and the personal-investment outflow set (ATP, Untapped, Crosslink, Garuda, Overwater) flagged for distribution restatement. Pass refreshed 2026-04-20 (late) against Feb-Mar 2026 Santander activity: added Rosa Maria bono semianual pattern, Alfredo ad-hoc task payments, CARGO TRANSFERENCIA ENLACE (tramite juzgado / cedula catastral / generator), and confirmed recurring patterns for PYME membership + SAT federal tax debits. COA lines are TBD pending the full Chart of Accounts (accounting/chart-of-accounts.md) finalization per accounting/xero-buildout.md Phase 1 (gated on JME §1 framing answer + Pearce 2025 working session).
This file is the authoritative source for rule-based auto-categorization in Xero and Brex.
Schema
Each table row covers one counterparty pattern:
| Column |
Meaning |
| Name variants |
Exact strings as they appear on statements (Brex memo / Santander concept / Coinbase memo), including the bank the counterparty uses when relevant |
| Entity |
Which entity's books the transaction lands on — one of: Renfroe Family Holdings (RFH), W 3101 Holdings, W 3603, ATX Marine, Austin Marine, Renfroe Marine, Five Points BHM, Oceana 433, Renfroe Hospitality Group (RHG), Renfroe Holdings GK |
| COA line |
Target Chart of Accounts line (TBD until COA is finalized; best-guess placeholders in italics) |
| Cap/Exp |
Capitalize vs. expense flag — C = capitalize (asset), E = expense, S = split depending on nature of the specific charge, T = transfer / non-P&L, R = revenue, EQ = equity/capital movement |
| Notes |
Context, confirmation needed, cross-references |
| Status |
known (counterparty identified and classification understood), needs-JME-confirm or needs-CPA-confirm (classification depends on advisor input), needs-identification (counterparty identity itself unknown) |
Asset Class tracking category is implicit from Entity:
- RFH → Holdings/Mgmt
- W 3101 → Residential Rental; W 3603 → Primary Residence
- ATX/Austin/Renfroe Marine → Marina
- Five Points BHM → Commercial Rental
- Oceana 433 → Residential Rental (short-term)
- RHG (Casa Moksha) → Hotel
- GK (Mita) → Foreign Real Estate
Mexico side — Renfroe Hospitality Group / Casa Moksha (Santander MXN)
Construction, capital improvements, and building-adjacent vendors
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
Don Sebastian, Don Sebastian Palapa Carpintero, DON SEBASTIAN (Azteca; $30K+ deposit tranches) |
RHG |
Capital improvements — building (palapa) |
C |
Palapa carpentry — deck, fence, upper floor. Project-based, large deposits. Capitalize as building improvement. |
needs-JME-confirm |
Paola Maria Chavez Rodriguez, PAOLA MARIA (BBVA) |
RHG |
Capital improvements — building |
C |
Water system enclosure construction + roof work. |
needs-JME-confirm |
Geodrilling, GEODRILLING (Banamex) |
RHG |
Capital improvements — site work |
C |
Drain well drilling. |
needs-JME-confirm |
Eran Generator Tech, ERAN GENERATOR (BBVA; $20K + $18,775 project plus smaller recurring) |
RHG |
Capital improvements — equipment (project); R&M — equipment (routine) |
S |
Generator install was a capital project; subsequent calls are R&M. |
needs-JME-confirm |
Frigotek, FRIGOTEK (Scotiabank) |
RHG |
Capital improvements — HVAC (installs); R&M — HVAC (service calls) |
S |
HVAC install and ongoing maintenance. |
needs-JME-confirm |
Nelsy, NELSY (BBVA; regular small + $47,565.80 larger job) |
RHG |
Capital improvements — security (project); R&M — security (routine) |
S |
Security camera installs + maintenance. |
needs-JME-confirm |
Recurring operating vendors
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
| biodigestor vendor (BBVA; recurring $3,480 MXN/mo, occasional repairs) |
RHG |
Utilities — wastewater OR R&M — wastewater |
S |
Biodigestor monthly maintenance; repairs when needed. Vendor name to confirm from CFDI. |
needs-JME-confirm |
Epsilon, Ing. Alan Osmosis, EPSILON (BBVA) |
RHG |
R&M — water systems |
E |
Reverse osmosis system maintenance; small capex tickets (steel cable, etc.) — split when material. |
known |
Profesionales Sanitización, PROFESIONALES SANITIZACION (BBVA) |
RHG |
R&M — pest control |
E |
Fumigation / pest control. |
known |
Nehemias Mtnc, NEHEMIAS (BBVA) |
RHG |
R&M — general |
E |
Ad-hoc maintenance labor + parts. |
known |
Wilbert Jose, WILBERT JOSE (HSBC) |
RHG |
R&M — safety |
E |
Fire extinguisher refills. |
known |
Mattress Clean Alexis Martin Navarro, MATTRESS CLEAN (Arcus FI) |
RHG |
Operating supplies — housekeeping |
E |
Mattress cleaning. |
known |
Payroll (Casa Moksha)
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
Alfredo, Freddy (BBVA; ~$5K biweekly quincena + $775 holiday premium; plus ad-hoc task payments — e.g. "Manteniemento AC x 2" $1,400 Mar 2 2026, "power washing hammocks" $400 Mar 18 2026) |
RHG |
Salaries — gross wages (IMSS/ISR split via JME payroll JE); ad-hoc payments likely belong in salaries, not contract services, given his employee status |
E |
Full-time employee. Flag for JME: the ad-hoc task payments outside payroll may indicate side-gig work that should flow through payroll rather than separate SPEIs — Mexican labor law treats payments to employees outside payroll as still employment income. |
needs-JME-confirm |
Rosa Maria, Rosi (Azteca; ~$8K biweekly + $1,240 holiday + $7,200 bono semianual (observed Feb 3 2026) + ~$1K weekly food reimb + occasional medical reimbursements "reembolso medicamentos" $830–$1,307) |
RHG |
Salaries — gross wages + Employee benefits — meals/medical |
E |
Full-time employee. Semi-annual bonus pattern mirrors Lucila. |
known |
Lucila (Azteca; ~$8K biweekly + $1,240 premium + $7,200 bono semianual; $25,635 Oct 2025 advance repaid via withholding) |
RHG |
Salaries — gross wages + Salary advances receivable (contra on repayment) |
E |
Full-time employee. |
known |
Miroslava (STP — company portion; Mercado Pago — personal portion) |
RHG |
Contract services — property management OR Salaries depending on classification |
E |
Fixed $27,550 MXN/quincena, contractor-structured comp. Needs classification confirmation with JME — is this properly treated as contractor under Mexican labor law given fixed quincena amounts? |
needs-JME-confirm |
Daniel, Nano (Nu México — FORMER; on payroll Apr–Jul 2025, prorated aguinaldo Dec 2025) |
RHG |
Salaries — gross wages (through Jul 2025) |
E |
Former employee; no longer active. |
known |
Professional services — Mexico side
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
JME Contadores, JME Contador (Banregio through Dec 2025; Hey Banco from Feb 2026) |
RHG |
Professional fees — accounting |
E |
Recurring ~$7,540 MXN/mo + 2025 back-tax catch-up ($15,022 × 2). Bank-change mid-2026 was a firm-internal change, not a new firm. |
known |
Portilla, Ruy-Díaz & Aguilar, S.C., PORTILLA RUY DIAZ, Portilla Ruy Diaz y Aguilar SC |
RHG (always) |
Professional fees — legal (Mexican counsel) |
E |
Updated 2026-05-09 from full debit-note mining (accounting/portilla-billing-reconciliation.md): every Portilla bill in the 32-PDF universe (NC 4906 → 9205) is RHG-attributable work — RHG SA → S. de R.L. de C.V. conversion (CORPORATE), Cindy consignación, or LABORAL. None is RFH-only. The fact that some bills are paid from Brex Primary (RFH cash) is an intercompany allocation problem, not a classification problem: book to RHG with offsetting due-from-RFH receivable per decisions/log.md 2026-04-19. Active live balance $22,420.34 outstanding across 10 bills as of 2026-04-24. |
known |
NOTARIA 78, NOTARIA 78 (Solidaridad) (Santander MXN card consumo; $11,371 per visit, Oct 9 + Nov 18 2025) |
RHG |
Professional fees — legal/notarial (if operating) or Organization costs (if tied to S.A. de C.V. → S. de R.L. de C.V. conversion) |
S |
Notarial fees at Notaría Pública 78, Solidaridad. Identical repeat amounts suggest tied to RHG entity conversion (deed drafts, corporate filings). Capitalize as organization/reorg costs if reorganization-related; otherwise expense. Confirm with Portilla and JME which invoice line each payment pairs to. |
needs-JME-confirm |
Severance / one-offs
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
RNIE FINES AND CINDY PAYO (JPMorgan memo, Dec 15 2025 wire) |
RHG |
TBD — purpose unresolved |
E |
2026-05-09 correction (Austin direct): No separation payout was issued to Cindy. Earlier inference of this wire as a "Cindy severance + tax penalty split" was wrong. The wire memo's "PAYO" component does not refer to a Cindy payout; the wire's actual purpose is unresolved and needs JME + Austin to clarify. Do NOT book to a Cindy-severance line. |
needs-Austin/JME-clarification |
Taxes and banking — Mexico side
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
PYME monthly fee, COM MEMBRESIA CUENTA E PYME, ADMINISTRACION RENTA MEMBRESIA ($220 → $250 MXN + IVA) |
RHG |
Bank charges |
E |
Bank account maintenance. Memo changed from "COMISION MANEJO DE CUENTA" to "PENALIZACION..." on Santander USD dormant account Nov 2025. |
known |
| IVA on bank fee (separate line) |
RHG |
Tax — IVA paid (recoverable) |
E |
Must be tracked separately for Mexican return claimability. |
known |
CGO IMPTO FED TRANSF ELECT |
RHG |
Tax — federal taxes paid (split by tax type per JME monthly: ISR, IVA, IMSS, ISN, etc.) |
E |
SAT federal tax debit. Sept 3, 2025 saw a batch of 25 such debits (back-tax catch-up from Cindy era). Recurring monthly: e.g. Feb 23 2026 pair $4,477 + $5,056. |
needs-JME-confirm |
CARGO TRANSFERENCIA ENLACE — tramite juzgado / derechos exhorto juzgado QR ($4,000 Feb 3 2026 + $1,056 Mar 18 2026) |
RHG |
Professional fees — legal (court filing) OR Judicial/administrative fees |
E |
Court-administration fees in Quintana Roo. Austin to identify what matter is in court — RHG in active litigation, or routine filing? |
needs-identification |
CARGO TRANSFERENCIA ENLACE — cedula catastral tarifa ($480.97 Feb 16 2026) |
RHG |
Licenses & permits OR Property tax — Mexico |
E |
Cadastral certificate fee — Mexican property-tax-adjacent administrative cost. |
known |
CARGO TRANSFERENCIA ENLACE — diagnostico generador ($20,000 Mar 17 2026) + — 50 deposit generator repair ($18,775 Mar 24 2026) |
RHG |
R&M — equipment (if routine repair) OR Capital improvements — equipment (if major repair extending useful life) |
S |
Generator repair project (diagnostic + 50% deposit). Pending final payment + JME scope confirm. See accounting/casa-moksha-capex-inventory.md §2.6. |
needs-JME-confirm |
CARGO TRANSFERENCIA ENLACE — generador ($2,500 Feb 6 2026) |
RHG |
R&M — equipment |
E |
Small generator-related item; separate from the March 2026 major repair project. |
needs-JME-confirm |
Intercompany — inbound to Santander MXN
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
JPMorgan Chase wires in (branch 014694), memos OWNER CONTRIBUTION, RELOAD, FEB-APRIL OPERATING, etc. |
RHG |
Due from RFH — intercompany receivable (settlement) |
T |
NOT capital contribution. These clear RHG's intercompany receivable from RFH for USD-denominated guest revenue RFH collected on RHG's behalf. The "OWNER CONTRIBUTION" memo is Brex-autogenerated, not legally descriptive. |
known |
Counterparty needing identification — Mexico side
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
Jose Pablo Gonzalez Deleze via NVIO (Mexican fintech), $20,000 MXN Jan 14, 2026, "no concept" memo |
RHG |
HOLD |
? |
Only non-RFH inbound on Santander MXN in 15 months. Purpose unknown. |
needs-identification |
CARGO TRANSFERENCIA ENLACE — tramite juzgado / derechos exhorto juzgado QR ($4,000 + $1,056) |
RHG |
HOLD until matter identified |
E (likely) |
Court-administration fees — nature of matter unknown. Austin to identify whether RHG is in active litigation and what the matter concerns. |
needs-identification |
US side — Renfroe Family Holdings (Brex)
Internal transfers — zero P&L impact
All sub-account-to-sub-account, Brex-to-Treasury, and Brex-internal sweeps categorize as inter-account transfers. Pattern: both sides of the txn are Brex sub-accounts of RFH.
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
*: Ops - XXXX → Primary - 4568798 |
RFH (both sides) |
Inter-account transfer |
T |
Zero P&L. |
known |
Primary - 4568798 → *: Ops/Dep - XXXX |
RFH (both sides) |
Inter-account transfer |
T |
Zero P&L. |
known |
*: Dep → *: Ops (within entity) |
same entity (both sides) |
Inter-account transfer |
T |
Zero P&L. |
known |
Treasury - 1769 sweeps |
RFH |
Inter-account transfer |
T |
Cash management. |
known |
Casa Moksha guest revenue — Brex Casa Moksha Dep (3529) inflows
All recognized on RHG's books as guest revenue (with corresponding "Due from RFH" intercompany receivable on RHG's side); RFH's side books Cash received ↔ Due to RHG. Single source of revenue recognition → RHG.
| Name variants |
Entity (recognition) |
COA line |
Cap/Exp |
Notes |
Status |
COINBASE INC. wire in ($34,206 Dec 21, 2025) |
RHG |
Guest revenue — crypto channel (with USDT conversion gain/loss) |
R |
Bitcoin retreat — guests paid in BTC. See banking/coinbase.md. |
known |
PAYPAL ($9,266 across 5 txns) |
RHG |
Guest revenue — PayPal channel |
R |
PayPal remittances. |
known |
RICHARD ROSENBLUM ($24,360 across 2 txns) |
RHG |
Guest revenue — direct booking |
R |
Likely recurring guest. Austin to confirm identity. |
needs-identification |
uri metsarme lia pavlia shvili ($13,500 across 2 txns) |
RHG |
Guest revenue — direct booking |
R |
Georgian individual guest. |
known |
INNER WARRIOR RETREATS LLC, KERRY M ($10,126) |
RHG |
Retreat revenue |
R |
Retreat host reconciling a stay. |
known |
ARIELLA S LADEN ($300) |
RHG |
Guest revenue — direct booking |
R |
Individual guest. |
known |
CO DASH LLC ($42,294 across 4 txns) |
RHG (pending ID) |
HOLD |
? |
Largest unknown inflow to Casa Moksha Dep. Booking channel? Corporate client? Retreat partner? |
needs-identification |
SECLUDED SERENITY, LLC ($689 across 2 txns) |
RHG (pending ID) |
HOLD |
? |
Small; Austin to identify. |
needs-identification |
GAVON RENFROE → Casa Moksha Dep ($3,000 across 2 txns) |
RFH → RHG (intercompany) |
Owner contribution (RFH side) OR inter-account from personal |
EQ |
Austin topping up Casa Moksha Dep; classification depends on whether the funds are owner contribution into RFH or an intercompany top-up to RHG. |
needs-CPA-confirm |
W 3101 Holdings — Brex 7098
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
REVEL PROPERTY MGMT, REVEL PROPERTY MANAGEMENT (inbound rent) |
W 3101 |
Rental income — W 3101 |
R |
Revel sweeps tenant rent to the account. |
known |
Dovenmuehle Mortgage, DOVENMUEHLE |
W 3101 |
Mortgage payment — First Horizon (split principal + interest in JE) |
S |
First Horizon loan servicer. Principal portion = liability reduction; interest portion = expense. |
known |
Travis County, TRAVIS COUNTY (~$52K Mar 2026) |
W 3101 |
Property tax — Texas |
E |
Annual property tax. |
known |
W 3101 Holdings → Primary sweeps (3 txns, ~$1.23M total) |
W 3101 → RFH |
Inter-account transfer + Distribution to parent |
T/EQ |
Likely mortgage-refi event on 3101/3103 property. Needs confirmation of treatment (refi proceeds vs. operating cash distribution). |
needs-CPA-confirm |
W 3603 — Brex 3636
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
DW Residential LLC, DW RESIDENTIAL ($75K Mar 2026) |
W 3603 |
Capital improvements — primary residence renovation |
C |
Adds to Austin's personal basis; NOT deductible at RFH. |
known |
Marine — Brex 9271 / 9975 / 3161
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
Ranek Contracting, LLC, RANEK CONTRACTING → ATX Marine ($25K + $13K = $38K Feb 2026) |
ATX Marine |
Slip sublicense income |
R |
Boat-slip partnership sublicense payment, Dock 1 Slip 10. |
known |
Warren Bartlett, WARREN BARTLETT ($100K Apr 2026) |
Austin Marine |
Lease rights asset — slip acquisition (basis) |
C |
Dock 8 Slip 7 June 1 2026 Transfer Agreement. Capitalize to asset; funded same-day by $100K from Austin personal → Primary → Austin Marine. |
known |
| Personal → Primary $100K same-day pair above |
RFH |
Owner contribution from Austin personal |
EQ |
Capital-contribution leg of the slip transfer funding. |
known |
Five Points BHM — Brex 5803
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
SBA EIDL LOAN ($7,965.60 monthly) |
Five Points |
Distribution to owner — personal SBA payment |
EQ |
NOT a Five Points liability. Books as distribution Five Points → Austin, then Austin's personal payment of his guaranteed SBA debt. See decisions/log.md 2026-04-19. |
known |
Edgewood Partner, EDGEWOOD PARTNER (~$500 monthly "SETTLEMENT"; Apr 2026 spike $1,563.24) |
Five Points |
Utilities passthrough — 1006 building |
E |
Edgewood = property manager for 1006 building, pays utilities on its behalf and rebills. "SETTLEMENT" memo = utility-bill settlement cadence (not legal settlement). April 2026 spike = utility variance. |
known |
Pearce Bevill ($3,750 + $2,500 = $6,250 Mar 2026) |
Five Points |
Professional fees — tax (Five Points-specific) |
E |
Five Points-specific tax work. Separate from the $18,300 RFH-general invoice same day. |
known |
Billpay ($160 monthly) |
Five Points |
Software subscription |
E |
Accounts-payable service. |
known |
| AFR loan from Austin's parents → Five Points (as originally funded) |
Five Points |
AFR loan payable — Austin's parents |
T |
Bona fide intrafamily loan at Applicable Federal Rate. Real debt; needs amortization schedule on file. See tax/2025-filing-prep.md Q12. |
needs-CPA-confirm |
Renfroe Family Holdings — Brex Primary (8798) and general
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
GAVON RENFROE → Primary (55 txns, ~$4.44M cumulative) |
RFH |
Owner contribution — Austin personal |
EQ |
Austin's cumulative personal capital contributions to RFH. Basis tracking for eventual liquidation. Originating bank likely JPMorgan Chase (15-month statements pending). |
known |
Wells Fargo CHECKING 6248 → Primary ($45K Nov 2024) |
RFH |
Owner contribution — Austin personal (WF 6248) |
EQ |
Austin's personal WF account; plus historical Casa Moksha guest receipts (WF 6248 history pending upload). |
known |
Pearce, Bevill, Leesburg, Moore, Pearce Bevill ($18,300 Mar 2026 from Primary) |
RFH |
Professional fees — tax (RFH general) |
E |
Separate from the Five Points invoice same day. |
known |
Portilla, Ruy-Díaz & Aguilar (from Primary) |
RFH |
Professional fees — legal (Mexican counsel) |
E |
Paid from Primary at the RFH level. Some invoices also paid from Casa Moksha Ops; both need correct entity allocation. |
known |
Withers Bengoshi Houjin, Withers KhattarWong LLP Japan Branch ($2,973 from Brex GK 0593) |
GK |
Professional fees — legal (Japan counsel) |
E |
Japanese tax advice. |
known |
Alex Snider Advisory ($12,388) |
RFH |
Professional fees — advisory |
E |
Advisory engagement. Scope to confirm. |
known |
Jimenez Wealth ($300) |
RFH |
Professional fees — financial planning OR Investment fees |
E |
Small payment; classification pending. |
needs-CPA-confirm |
Renfroe Holdings GK — Brex 0593 (narrow US-side conduit)
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
Renfroe Holdings GK → Primary ($1,155,644 single sweep) |
GK → RFH |
Inter-account transfer (related to Mita financing flow) |
T |
Part of the Mita purchase funding path (PNFP bridge / Tokyo Star cashout). Full characterization pending Mita closing docs. See tax/2025-filing-prep.md Q9. |
needs-CPA-confirm |
Withers KhattarWong LLP Japan ($2,973 from 0593) |
GK |
Professional fees — legal (Japan) |
E |
(Mirror of Withers line above — tracked here because paid from the GK account directly.) |
known |
MITSUI FUDOSAN RESIDENTIAL CO.,LTD ($1,029,285 from Primary, "Mita Garden Hills deposit") |
GK |
Building — Mita Garden Hills 1009 (basis) |
C |
Down payment / earnest money on Mita. Capitalize to GK's building basis. |
needs-CPA-confirm |
The Tokyo Star Bank, Limited ($150K from GK 0593) |
GK |
Bank loan — Tokyo Star Bank OR Building basis (TSB acquisition costs) |
T/C |
Likely TSB account funding or loan-related fees. Resolve once TSB statements arrive. |
needs-CPA-confirm |
Pinnacle Financial Partners ($19,239 from GK, "May payment for short term line of credit") |
GK |
Interest expense — PNFP bridge LOC + Loan payable — PNFP bridge (split) |
S |
The bridge loan that funded Mita pre-permanent-financing. Split principal vs. interest per loan amortization. |
needs-CPA-confirm |
Burr and Forman, LLP ($3,500 from GK, "Patrick Clark PNFP Mita Garden Hills LOC") |
GK |
Professional fees — legal (PNFP bridge counsel) OR Loan acquisition costs (capitalize) |
S |
Counsel on the PNFP bridge LOC for Mita. Capitalize loan-acquisition portion if material; otherwise expense. |
needs-CPA-confirm |
Yamashita Law ($1,808 from GK) |
GK |
Professional fees — legal (Japan) |
E |
Japanese counsel via Brex. |
known |
JANA P RENFROE JOINT → GK ($350K, "FUND HOLDING CO") |
GK |
Owner contribution — Jana Renfroe (Austin's mother) |
EQ |
Capital contribution from Jana to GK. Tracks separately from Austin's contributions for ownership-percentage and basis-tracking purposes. Confirm whether Jana actually has equity in GK or whether this funds a loan from her — meaningful for FBAR signature-authority and 5471 ownership reporting. |
needs-CPA-confirm |
Renfroe Holdings LLC ($350K out from GK) |
GK → RFH |
Inter-account transfer OR Distribution to parent |
T/EQ |
Movement out of GK to RFH; characterization depends on whether GK is treated as disregarded (treated as US branch / distribution) vs. corporation (dividend/return-of-capital). Pearce + JP counsel call. |
needs-CPA-confirm |
Outbound wires — Brex → Santander MXN (intercompany settlement)
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
| Outbound wires RFH → Santander MXN (various memos) |
RFH |
Due to RHG — intercompany payable settlement |
T |
NOT investment in subsidiary / capital contribution to RHG. These clear the "Due to RHG" payable that was created when RFH received guest funds on RHG's behalf. See decisions/log.md 2026-04-19. |
known |
Oceana 433 — Brex 4145 (Ops) and 5636 (Dep)
Tulum condo owned by RFH (subentity Oceana 433). All operating expenses and rental income.
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
LEA GERLOCK ($7,580, "OCEANA UNIT 433") |
Oceana 433 |
Rental income — Oceana 433 |
R |
Tenant payment (likely a guest stay or longer-term rent). |
known |
WISE INC ($12,500 across 3 txns into Dep) |
Oceana 433 |
Rental income — Oceana 433 (via Wise) |
R |
Wise transfers in — guest payments converted from foreign currency or cross-border channel. |
known |
CONDOMINIO OCEANA (~$413/txn × 6) |
Oceana 433 |
HOA dues — Oceana 433 |
E |
Monthly condo HOA. |
known |
EQUIP-SA REFRIGERACION DEL SURESTE, S. DE R.L. C.V. ($16,516 across 3 txns) |
Oceana 433 |
R&M — HVAC / refrigeration |
E |
Refrigeration / HVAC vendor for the unit. (Alongside the small inflows of $5,442 — possibly refunds/credits.) |
known |
Playarena Rentals ($1,447) |
Oceana 433 |
Operating supplies — guest amenities OR Resort/beach club fees |
E |
Beach club / equipment rental for guests. |
needs-confirm |
DEFU TRANSPORTE TERRESTRE ($613) |
Oceana 433 |
Travel — guest transport OR Cleaning/turnover services |
E |
Ground transport service in Tulum. |
needs-confirm |
FUMIGACIONES INTEGRALES "SAN MARTIN" ($241) |
Oceana 433 |
R&M — pest control |
E |
Pest control. |
known |
Hector Daniel Velazquez Bravo ($633 across 2 txns) |
Oceana 433 |
Contract services — handyman |
E |
Local contractor / handyman. |
needs-confirm |
Francisco Javier Perez Gonzalez ($125) |
Oceana 433 |
Contract services — handyman |
E |
Local contractor / handyman. |
needs-confirm |
CONSULTORIA Y SERVICIOS ΤΙ Ingeniería y Ventas ($3,578 across 5 txns; also Casa Moksha) |
Oceana 433 / RHG |
IT / engineering services |
E |
IT / engineering vendor used by both Oceana and Casa Moksha. Allocate per invoice. |
needs-confirm |
Casa Moksha — additional Mexican vendors paid via Brex (not Santander)
Some vendors are paid from the Casa Moksha: Ops (3753) Brex sub-account in addition to / instead of from Santander MXN. These should still book to RHG.
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
Megamak ($4,440 across 8 txns; "CAJMKGMID1") |
RHG |
Operating supplies OR R&M — equipment |
E |
Recurring vendor — exact category to confirm with JME. |
needs-JME-confirm |
EDY DANIEL ARGUETA ZAPETA ($1,918 across 8 txns) |
RHG |
Contract services — handyman / labor |
E |
Recurring small payments — likely day-labor or handyman. |
needs-JME-confirm |
GRUPO CONSULTOR JUARMEX ($4,872) |
RHG |
Professional fees — consulting (Mexico) |
E |
One-time consulting payment. |
needs-JME-confirm |
Olas Tulum ($3,266) |
RHG |
Marketing & advertising OR Booking-channel fees |
E |
Local Tulum marketing / booking platform. |
needs-confirm |
Jorge Eduardo Jag ($5,723 across 2 txns; "payment invoice + tip") |
RHG |
Contract services — local |
E |
Local contractor invoice. |
needs-confirm |
Alexandra Snider ($4,999 from Casa Moksha Ops, "Expense Reimbursement") |
RHG |
Reimbursable expense (per receipt detail) |
E |
Likely Alex Snider's spouse on a reimbursement; need underlying expense documentation. |
needs-confirm |
Danielle Rose Weisinge ($475) |
RHG |
Contract services — local OR Guest refund |
E |
Small payment; identity to confirm. |
needs-identification |
Jaime Salvador Garcia Gonzalez ($2,300) |
RHG (likely) |
Contract services — local |
E |
Small recurring; identity to confirm. |
needs-identification |
Five Points BHM / 1006 building — additional vendors
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
ServisFirst Bank ($2,325,725 from Five Points, "FCC: 1006 20th Stree") |
Five Points |
Note acquisition — ServisFirst note (basis) |
C |
The Five Points-funded buyout of the original ServisFirst loan against 1006. Capitalize as cost basis of the acquired note (which Five Points then used to foreclose). See context/entities.md for the full story. |
needs-CPA-confirm |
JEFFCOTAXCOLLECT ($52,261 across 2 txns, "PROPTAX") |
Five Points (1006 building) |
Property tax — Alabama |
E |
Jefferson County, AL property tax for the 1006 building. |
known |
CITY CENTER DIST ($10,780 across 2 txns, "SALE") |
Five Points (1006 building) |
Property tax — special district OR Sales tax |
E |
Birmingham city-center business district assessment. |
needs-confirm |
INSURANCE PMT IN ($32,204 across 2 txns) |
Five Points / 1006 |
Insurance — building |
E |
Building insurance. |
known |
David C. Skinner LLC ($3,300 across 2 txns) |
Five Points |
Professional fees — legal (Birmingham) |
E |
Birmingham counsel. |
known |
T2 Building Services ($1,775 across 2 txns) |
Five Points |
R&M — building services |
E |
Recurring building services. |
known |
Dirt and Grime, Co ($1,500) |
Five Points |
R&M — cleaning |
E |
Cleaning vendor. |
known |
Edgewood Partners, LLC ($4,653 across 2 txns; distinct from Edgewood Partner recurring $500) |
Five Points |
R&M — utilities passthrough |
E |
Same passthrough setup as the recurring Edgewood Partner SETTLEMENT line; separate line item suggests larger one-off rebill. |
known |
0000000160 ($2,584 across 13 txns, "BILLPAY") |
Five Points / 1006 |
Software subscription — Bill.com |
E |
Bill.com / billpay service fees (recurring). |
known |
1006 20TH STREET SOUTH ($15,500 from defunct 1006 account) |
1006 (defunct) |
Inter-entity transfer OR Final wind-down payment |
T |
Internal account naming — needs reconciliation against what the actual external counterparty was. |
needs-confirm |
The Espy Firm ($1,400 from defunct 1006) |
1006 (defunct) |
Professional fees — legal (Alabama) |
E |
Birmingham counsel for 1006 wind-down. |
known |
FIRST HORIZON BA ($15,016 from W 3101) |
W 3101 |
Bank loan — First Horizon (principal/interest split) |
S |
First Horizon mortgage payment. Confirm whether this is duplicate-coded against the Dovenmuehle servicing entries or a separate event. |
needs-confirm |
W 3101 / W 3603 — additional vendors
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
CHAMPIONSHIP TITLE OF TEXAS LLC ($1,201,892 in to W 3101, "210 Lavaca Street # 3101/#3103") |
W 3101 |
Refi proceeds / sale proceeds (event-specific JE) |
T |
Title-company-mediated cash event on the 3101/3103 unit (refi cash-out or partial sale). Needs the closing statement to characterize properly. |
needs-CPA-confirm |
Championship Title of Texas, LLC ($894,102 from Primary, "GF # 2025-1-4298 210 Lavaca St 3603 Cash To Close") |
W 3603 |
Building — W 3603 (basis) |
C |
Cash-to-close on the W 3603 acquisition. Capitalize. |
known |
Championship Title ($36K across 2 txns: earnest money + option extension on 3603) |
W 3603 |
Building — W 3603 (basis) |
C |
Pre-closing earnest money and option extension; rolls into building basis at closing. |
known |
RTC Restoration and Glass, RTC Restoration & Glass, Inc. ($16,052 across 2 txns) |
W 3603 |
Capital improvements — primary residence |
C |
W 3603 unit work. Adds to Austin's personal residence basis (NOT deductible at RFH). |
known |
SoW Construction, Sound of Work Construction ($21,668 across 2 txns) |
W 3603 (likely) |
Capital improvements — primary residence |
C |
Construction on a residence (memo refers to invoice 663). Confirm property. |
needs-confirm |
Designer Installs ($3,294 across 3 txns) |
W 3101 |
R&M — interior OR Capital improvements |
S |
Interior installs at W 3101. |
needs-confirm |
CADOGAN TATE AUS ($5,861 from W 3101) |
W 3101 |
Moving / freight |
E |
Cadogan Tate is a high-end international moving/storage company (UK-based with AU/US ops). One-off. |
known |
TRAVIS COUNTY TA ($65K across 2 txns from Primary + W 3101) |
W 3101 / W 3603 |
Property tax — Texas |
E |
Travis County property tax. Allocate by parcel between 3101 and 3603. |
known |
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
JEREMEY J LEES ($36,286 in to Renfroe Marine, "MARINA RENT 2025"; "DOCK 2 SLIP 18") |
Renfroe Marine |
Slip sublicense income |
R |
Slip lease income from Jeremy Lees. |
known |
LAKE AUSTIN MARI (~$18,790 from Renfroe Marine, "ACH COLLEC") |
Renfroe Marine |
Marina dues / slip rental expense |
E |
ACH collection by Lake Austin Marina for slip dues. |
known |
Check #1001 to Lake Austin Marina I LP ($22,050 from ATX Marine) |
ATX Marine |
Marina dues / slip rental expense |
E |
One-time check for slip-related fee. |
known |
US legal — additional firms
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
Kim & Rosado LLP ($19,282 across 8 txns from Primary; memos "Invoice 1481", "Renfroe Holdings via Brex") |
RFH |
Professional fees — legal (general) |
E |
Recurring counsel; engagement scope to confirm. |
needs-confirm |
JW Jackson Walker LLP ($40K, "Final Payment for Kraft Matter") |
RFH |
Professional fees — legal (litigation, Kraft Matter) |
E |
Final payment on a specific matter. Capitalize if tied to acquired asset, otherwise expense. |
needs-confirm |
Webb McNeill Frawley PC ($10K, "Initial retainer for services") |
RFH |
Professional fees — legal |
E |
Retainer; expense as services rendered. |
known |
Yvette Ryan ($5K, "Renfroe Holdings via Brex") |
RFH |
Professional fees — legal OR Contractor services |
E |
Sole-proprietor service provider; scope to confirm. |
needs-confirm |
Withers LLP, Withersworldwide LLP ($10,245 across 2 txns from Primary) |
RFH or GK |
Professional fees — legal (international tax) |
E |
International tax counsel. Allocate to GK if Mita-related; otherwise RFH. (Distinct from Withers KhattarWong Japan branch which is GK-specific.) |
needs-confirm |
Travers Thorp Alberga ($5K, "A. Renfroe - Retainer") |
RFH |
Professional fees — legal (general / Cayman Islands) |
E |
Confirmed 2026-04-20: general legal assistance for Renfroe Holdings (RFH). |
known |
CONLEY ROSE ($1,500, "Invoice No 726959") |
Renfroe Innovation |
Professional fees — legal (IP/patent, Houston) |
E |
Confirmed 2026-04-20: this is for Renfroe Innovation (new entity, no bank account). Re-tagged in Xero from RFH→Renfroe Innovation on Entity dimension. Asset Class remains Holdings/Mgmt until Renfroe Innovation's own asset class is established. |
known |
Desarrollo Empresarial Anjona, S.C. ($2,216 from Primary, plus the $37,700 bill in Xero) |
RHG (likely) |
Professional fees — legal/tax (Mexico) OR Organization costs (S.C. → S. de R.L. de C.V.) |
S |
Mexican legal/tax advisory. Conversion-related work likely capitalizes; routine advisory expenses. |
needs-JME-confirm |
Personal investment activity (NOT RFH expense)
Confirmed 2026-04-20: all five LP / fund interests below are held by Austin personally, not by Renfroe Family Holdings. RFH paying these from Brex Primary therefore books as owner distributions to Austin (followed by Austin paying his personal capital calls). Austin has offered to transfer the LP interests into RFH if that helps consolidate; pending decision — see todo/for-austin.md. Until/unless transferred, treat as distributions.
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
ATP Fund II, LP ($50K across 2 txns, "Capital Call") |
RFH → Austin (distribution) |
Owner distribution — personal investment |
EQ |
Confirmed personal 2026-04-20. Restate as distribution. |
known |
Untapped Capital Fund II, LP ($100K across 2 txns) |
RFH → Austin (distribution) |
Owner distribution — personal investment |
EQ |
Confirmed personal 2026-04-20. Restate as distribution. |
known |
Crosslink Capital ($100K, "Renfroe, Gavon Augustus") |
RFH → Austin (distribution) |
Owner distribution — personal investment |
EQ |
Confirmed personal 2026-04-20. Restate as distribution. |
known |
Garuda Ventures II, LP ($75K, "Gavon \"Austin\" Renfroe") |
RFH → Austin (distribution) |
Owner distribution — personal investment |
EQ |
Confirmed personal 2026-04-20. Restate as distribution. |
known |
Overwater Ventures I, L.P. ($1,500, "December 5 Capital Call") |
RFH → Austin (distribution) |
Owner distribution — personal investment |
EQ |
Confirmed personal 2026-04-20. Restate as distribution. |
known |
Other one-offs / TBD
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
Bryan Cady ($15K, "Short term loan") |
RFH |
Note receivable — Bryan Cady |
T |
Short-term loan made by RFH. Recoverable; not an expense. Confirm terms (amount, rate, expected repayment). |
needs-identification |
BREX INC. ($25,822 across 14 txns, "BREX REIMBursement") |
RFH |
Owner reimbursement OR Refund of expense |
T |
Brex-issued reimbursements (chargebacks, dispute credits, fee refunds). Net against original expense entries. |
known |
Brex Card ($39,420 across 18 txns) |
RFH |
Inter-account transfer (card-to-checking pay-down) |
T |
Brex Card payment events. Pay-downs of card balances from checking — internal cash movement. |
known |
COINBASE.COM ($5K outflow from Casa Moksha Dep, "DXFT5JU2") |
RHG |
Investment in crypto (basis) OR Refund to retreat host |
S |
Outbound to Coinbase. Could be the retreat host payout settlement, the inverse of the Dec 2025 BTC inflow. See banking/coinbase.md. |
needs-confirm |
VENMO ($2K outflow from W 3101, "PAYMENT") |
W 3101 |
Refund to tenant OR Operating expense (per memo) |
E |
Single Venmo outflow; needs receipt-level identification. |
needs-identification |
Gavon Renfroe ($28,400 outflow across 2 txns from Primary + W 3101) |
RFH → Austin |
Owner distribution |
EQ |
Distributions from RFH to Austin personal. Tracks against owner-contribution running balance. |
known |
Austin Renfroe Personal ($815,936 outflow from Primary, "Repayment of RENFROE Shareholder loans") |
RFH → Austin |
Owner distribution — RENFROE shareholder loan repayment |
EQ |
Confirmed 2026-04-20: RENFROE (S-corp) loaned this amount to Austin to help fund Mita Garden Hills 1009; Austin repaid RENFROE personally. Books on RFH as distribution to Austin (then Austin pays RENFROE personally outside RFH books). Pearce should confirm framing on the RENFROE-side return. |
known |
Gavon A Renfroe ($1,155,452 in to GK 0593) |
GK |
Owner contribution — Austin personal → GK |
EQ |
Counterpart to the GK→Primary $1,155,644 sweep — Austin's personal contribution to GK preceding the sweep. Confirm sequence with Pearce. |
needs-CPA-confirm |
Card activity (anticipated — populate when Amex direct feed + Plaid pipeline are live)
| Name variants |
Entity |
COA line |
Cap/Exp |
Notes |
Status |
| Amex charges (broad) |
per-entity |
per-transaction based on merchant |
E |
Most will be routine operating expense; tag to entity via cardholder + memo. |
pending-setup |
| Software subscriptions |
per-entity |
Software & subscriptions |
E |
|
pending-setup |
| Marketing platforms |
per-entity |
Marketing & advertising |
E |
|
pending-setup |
| Travel |
per-entity |
Travel — business (trip-purpose tag) |
E |
|
pending-setup |
| Insurance premiums |
per-entity |
Insurance |
E |
|
pending-setup |
These are the open identification tickets — until resolved they're flagged "HOLD" and won't auto-categorize:
- CO DASH LLC — $42,294 across 4 payments → Casa Moksha Dep. Biggest unknown in the Brex history. Booking channel? Corporate client? Retreat partner?
- Richard Rosenblum — $24,360 across 2 payments → Casa Moksha Dep. Likely guest; confirm identity/relationship.
- Secluded Serenity, LLC — $689 across 2 payments → Casa Moksha Dep.
- Jose Pablo Gonzalez Deleze — $20,000 MXN via NVIO Jan 14, 2026 → Santander MXN. Sole non-RFH inbound on Santander MXN in 15 months; "no concept" memo.
- Bitcoin retreat host — payee on the Coinbase outbound for the Dec 2025 retreat. See
banking/coinbase.md.
- Bryan Cady — $15K "Short term loan" out of Primary. Note receivable; need terms (rate, repayment date, written note?). On Austin's TODO.
- Yvette Ryan — $5K legal/contractor; engagement scope unknown.
- Jaime Salvador Garcia Gonzalez — $2,300 to Casa Moksha-adjacent person; identity unknown.
- Danielle Rose Weisinge — $475 from Casa Moksha Ops; identity unknown.
- VENMO $2K outflow from W 3101 — receipt-level identification needed.
- Co Dash LLC $3,780 outflow from Casa Moksha Ops on Jan 29, 2025 (separate from the $42K UPPERCASE
CO DASH LLC inflows). Direction reversed; lowercase vs. uppercase suggests possibly different entities. On Austin's TODO.
Resolved 2026-04-20:
- ATP Fund II, LP — confirmed personal (distribution treatment)
- CONLEY ROSE — confirmed Renfroe Innovation
- Travers Thorp Alberga — confirmed general legal for RFH
Review cadence
- Monthly — at Xero close. Flag any transactions that didn't auto-classify; add new rules as needed.
- Quarterly — full review. Retire stale rules, validate against current activity, check for drift (e.g., vendor banks changing like JME did in Feb 2026).
- At major changes — entity conversions (RHG → S. de R.L. de C.V. in 2026), new entity formations, new banking channels, new recurring vendors.
Open items
- Finalize COA so every "COA line" placeholder here can be replaced with an actual account number (see
accounting/chart-of-accounts.md)
- Build the actual Xero auto-rules + Brex card categorization rules from this file once COA is set
- Resolve capex vs. expense treatment confirmations with JME for Casa Moksha building work (all
needs-JME-confirm rows)
- Resolve Miroslava contractor-vs-employee classification with JME
- Close the 5 "needs-identification" counterparty tickets
- Once Wells Fargo 6248 historical statements arrive, add the vendor patterns from that period here