{
  "$id": "https://startups.as/controllers.finance",
  "$type": "Name",
  "source": {
    "kind": "api.sb",
    "ns": "startups.as",
    "at": "2026-10-26T10:52:35.464Z",
    "note": ""
  },
  "name": {
    "$id": "https://api.sb/startups.as/names/controllers.finance",
    "version": 5026,
    "domain": "controllers.finance",
    "label": "Controllers.Finance",
    "tier": "house",
    "coreNoun": "Ledger",
    "buyer": "Fractional controller supply",
    "set": "S16 Fin · close persona door",
    "abstraction": "V-ledger",
    "role": "projection",
    "status": "on-stage",
    "registrar": "porkbun",
    "stage": "top100",
    "provenance": {
      "tier": {
        "basis": "Inferred",
        "source": "portfolio-lens-a.tsv (tier)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "role": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (role)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "status": {
        "basis": "Inferred",
        "source": "lens A stage top100",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "abstraction": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (abstraction)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "set": {
        "basis": "Inferred",
        "source": "portfolio-lens-a.tsv (set_or_journey)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "buyer": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (icp_or_position)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "coreNoun": {
        "basis": "Inferred",
        "source": "seed rule: the unit noun of lens B abstraction V-ledger (portfolio-lens-b.md §1)",
        "confidence": "low",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "display": {
        "basis": "Inferred",
        "source": "seed rule from the casing rules in docs/plans/2026-10-24-portfolio-stack-visualization.md; compound labels are open",
        "confidence": "low",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "registrar": {
        "basis": "Inferred",
        "source": "holdings ledger (domains repo, read-only)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      }
    },
    "tensions": [
      {
        "field": "stage",
        "a": "top100",
        "b": "next400",
        "note": "one lens puts it in its top 100, the other does not (sketch R10: 68 shared, 32 each)"
      }
    ]
  },
  "stack": {
    "kind": "generated",
    "title": "Generated around Controllers.Finance",
    "levels": [
      {
        "label": "centre",
        "nodes": [
          {
            "domain": "controllers.finance",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "brands",
        "nodes": [
          {
            "domain": "startupbuilder.dev",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the factory",
        "nodes": [
          {
            "domain": "startups.management",
            "side": "door",
            "door": true
          },
          {
            "domain": "startups.studio",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the foundation · Do.Industries",
        "nodes": [
          {
            "domain": "saas.dev",
            "side": "left",
            "door": false
          },
          {
            "domain": "monthend.finance",
            "side": "left",
            "door": false
          },
          {
            "domain": "objects.do",
            "side": "spine",
            "door": false
          },
          {
            "domain": "services.do",
            "side": "right",
            "door": false
          },
          {
            "domain": "workers.do",
            "side": "right",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the abstractions",
        "nodes": [
          {
            "domain": "headless.ly",
            "side": "left",
            "door": false
          },
          {
            "domain": "gigs.accountants",
            "side": "right",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the abstractions",
        "nodes": [
          {
            "domain": "saas.studio",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      }
    ],
    "edges": [
      {
        "a": "controllers.finance",
        "b": "startupbuilder.dev",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "startupbuilder.dev",
        "b": "startups.studio",
        "kind": "line",
        "backed": true,
        "verb": "made-by",
        "basis": "Inferred"
      },
      {
        "a": "startups.studio",
        "b": "saas.dev",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "startups.studio",
        "b": "monthend.finance",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "startups.studio",
        "b": "objects.do",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "startups.studio",
        "b": "services.do",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "startups.studio",
        "b": "workers.do",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "saas.dev",
        "b": "headless.ly",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "monthend.finance",
        "b": "headless.ly",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "monthend.finance",
        "b": "gigs.accountants",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "headless.ly",
        "b": "saas.studio",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "startups.management",
        "b": "startups.studio",
        "kind": "door",
        "backed": true,
        "verb": "door-of"
      }
    ],
    "text": "                                             Controllers.Finance                                                         centre\n                                                      │\n                                             StartupBuilder.Dev                                                          brands\n                                                      │\n             Startups.Management ───────────── Startups.Studio                                                           the factory\n                              ╱               ╱       │        ╲               ╲\n  SaaS.Dev                    MonthEnd.Finance   Objects.do       Services.do                     Workers.do             the foundation · Do.Industries\n              ╲               ╱                                ╲\n                 Headless.ly                                                   Gigs.Accountants                          the abstractions\n                                      ╲\n                                                 SaaS.Studio                                                             the abstractions"
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    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--outsourcing.studio",
      "version": 3064,
      "from": "controllers.finance",
      "to": "outsourcing.studio",
      "verb": "runs-on",
      "why": "[row] buildable: functions outsourced to fits ui/b2b",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "low",
      "basis": "Inferred",
      "truth": "buildable",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--startupbuilder.dev",
      "version": 4391,
      "from": "controllers.finance",
      "to": "startupbuilder.dev",
      "verb": "runs-on",
      "why": "sb/poc/startup-as-noun/defs/controllers.finance/startup.data.mdx",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--headless.marketing",
      "version": 3271,
      "from": "controllers.finance",
      "to": "headless.marketing",
      "verb": "runs-on",
      "why": "[row] buildable: demand by fits ui/b2b",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "low",
      "basis": "Inferred",
      "truth": "buildable",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--gigs.expert",
      "version": 3674,
      "from": "controllers.finance",
      "to": "gigs.expert",
      "verb": "runs-on",
      "why": "sb def controllers.finance: built on functions/licensed-review [medium]; gigs.expert is its preferred provider [medium]",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--apis.finance",
      "version": 3673,
      "from": "controllers.finance",
      "to": "apis.finance",
      "verb": "runs-on",
      "why": "sb def controllers.finance: built on apis.finance [high] — keys@apis.finance is its mailbox; the family rate card types it as a close-suite door.",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--api.sb",
      "version": 4390,
      "from": "controllers.finance",
      "to": "api.sb",
      "verb": "runs-on",
      "why": "api.sb/controllers.finance answers (status Designed, fetched 2026-10-24)",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "high",
      "basis": "Inferred",
      "truth": "runs today",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--monthend.finance",
      "version": 3672,
      "from": "controllers.finance",
      "to": "monthend.finance",
      "verb": "runs-on",
      "why": "sb def controllers.finance: built on monthend.finance [high] — \"Its llms.txt: the persona door to the close suite, on the same prices, the same statuses, and the same boundary as monthend.finance.\"",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--saas.studio",
      "version": 2926,
      "from": "controllers.finance",
      "to": "saas.studio",
      "verb": "runs-on",
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      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "low",
      "basis": "Inferred",
      "truth": "buildable",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--controllers.finance--saas.dev",
      "version": 2915,
      "from": "controllers.finance",
      "to": "saas.dev",
      "verb": "runs-on",
      "why": "[row] buildable: built on fits ui/b2b",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "low",
      "basis": "Inferred",
      "truth": "buildable",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
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  ],
  "neighbours": {
    "sameAbstraction": [
      "monthend.finance",
      "accruals.finance",
      "amortizations.finance",
      "forecasts.finance",
      "reconciliations.finance",
      "variances.finance",
      "accounting.do",
      "accounts.do",
      "billing.do",
      "bookkeeper.do",
      "budgeting.do",
      "close.do",
      "collections.do",
      "dunning.do",
      "financial.do",
      "financials.do",
      "forecasting.do",
      "invoices.do",
      "invoicing.do",
      "ledger.do",
      "ledgers.do",
      "payables.do",
      "receivables.do",
      "reconcile.do",
      "bookkeepi.ng",
      "coas.click",
      "fluxanalysis.co",
      "journalentries.co",
      "reconcile.click",
      "reconciliations.click",
      "reimbursements.click",
      "statements.email",
      "trialbalance.co"
    ],
    "listedBy": [],
    "logoRowsIn": [
      {
        "row": "outsourcing.studio",
        "truth": "buildable"
      },
      {
        "row": "startupbuilder.dev",
        "truth": "specified"
      },
      {
        "row": "headless.marketing",
        "truth": "buildable"
      },
      {
        "row": "gigs.expert",
        "truth": "specified"
      },
      {
        "row": "apis.finance",
        "truth": "specified"
      },
      {
        "row": "api.sb",
        "truth": "runs today"
      },
      {
        "row": "monthend.finance",
        "truth": "specified"
      },
      {
        "row": "saas.studio",
        "truth": "buildable"
      },
      {
        "row": "saas.dev",
        "truth": "buildable"
      }
    ],
    "logoRow": [],
    "slices": []
  },
  "card": {
    "$context": "https://api.sb/?array",
    "$id": "https://api.sb/controllers.finance?array",
    "$type": "Startup",
    "id": "startup_controllersfinance",
    "name": "controllers.finance",
    "pitch": "\"You own the number. You should own the calendar too.\" A named owner on every item, evidence attached to every account, statutory dates you cannot override, and everything a credential reserves routed to a credentialed person under a named firm.",
    "icp": "The controller who owns the close at an SMB or mid-market company, or closes several companies' books",
    "status": "Designed",
    "ventures": [
      {
        "$id": "https://api.sb/startups?venture=back-office&array",
        "name": "Back office"
      }
    ],
    "families": [
      {
        "$id": "https://api.sb/startups?family=finance&array",
        "name": "finance (suffix .finance)"
      },
      {
        "$id": "https://api.sb/startups?family=fin&array",
        "name": "fin (census)"
      }
    ],
    "abstractions": [
      "App",
      "Service",
      "Marketplace"
    ],
    "motions": [
      "b2b"
    ],
    "coordinates": {
      "icp": "The controller who owns the close, whether for their own company's books or books they close for others",
      "occupations": {
        "11-3031.01 · serves": "https://api.sb/Occupations/11-3031.01?array",
        "Accountants and Auditors · recruits": "https://api.sb/Occupations/Business_and_Financial_Operations/Financial_Specialists/Accountants_and_Auditors?array"
      },
      "processes": {
        "9.3.2": "https://api.sb/Processes/9.3.2?array"
      },
      "offers": {
        "controllers.finance, for the person who owns the close · b2b · not priced yet · self-serve software": "https://api.sb/by-motion/b2b?array",
        "One calendar across several companies' books, for those who close for others · b2b · not priced yet · self-serve software": "https://api.sb/by-motion/b2b?array",
        "A fractional controller who owns your close calendar · b2b · not priced yet · services-as-software": "https://api.sb/by-motion/b2b?array",
        "Close work for fractional controllers and fund administrators · b2b · $0 · services-as-software": "https://api.sb/by-motion/b2b?array"
      },
      "products": {
        "The close calendar for the controller (what is open, who has it, what will close it, and the one item everything else is queued behind) · App": "https://api.sb/by-abstraction/software?array",
        "Fractional controllers who own a company's close calendar, placed on the record with their own credential · Service, Marketplace": "https://api.sb/by-abstraction/service?array"
      },
      "oneLiner": "\"You own the number. You should own the calendar too.\" A named owner on every item, evidence attached to every account, statutory dates you cannot override, and everything a credential reserves routed to a credentialed person under a named firm.",
      "category": "owning the month-end close calendar",
      "beats": {},
      "unplaced": {
        "industries": "not placed yet: ideate.icp places it from the Startup’s sources",
        "occupations": "not placed yet: ideate.icp places it from the Startup’s sources",
        "processes": "not placed yet: ideate.icp places it from the Startup’s sources",
        "supplies": "not yet: build.product names the Verbs it serves",
        "drawsOn": "not yet: build.product names what it draws on",
        "beats": "not yet: the choice (ideate.hypothesis) names each rival by its URL"
      }
    },
    "platform": false,
    "domains": [
      {
        "$id": "https://api.sb/domains/controllers.finance?array",
        "name": "controllers.finance"
      }
    ],
    "usesPlatform": "https://api.sb/?array"
  },
  "links": {
    "page": "https://startups.as/controllers.finance",
    "apiSb": "https://api.sb/startups.as/names/controllers.finance",
    "startupCard": "https://api.sb/controllers.finance"
  }
}