{
  "$id": "https://startups.as/moonlight.accountants",
  "$type": "Name",
  "source": {
    "kind": "api.sb",
    "ns": "startups.as",
    "at": "2026-10-26T11:06:35.113Z",
    "note": ""
  },
  "name": {
    "$id": "https://api.sb/startups.as/names/moonlight.accountants",
    "version": 5079,
    "domain": "moonlight.accountants",
    "label": "Moonlight.Accountants",
    "tier": "house",
    "coreNoun": "Return",
    "buyer": "Employed CPAs earning on reviews",
    "set": "S9 Tax stack · moonlighting supply",
    "abstraction": "V-tax",
    "role": "projection",
    "status": "on-stage",
    "registrar": "dynadot",
    "stage": "next400",
    "provenance": {
      "tier": {
        "basis": "Inferred",
        "source": "portfolio-lens-a.tsv (tier)",
        "confidence": "low",
        "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 next400",
        "confidence": "low",
        "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": "low",
        "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-tax (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": []
  },
  "stack": {
    "kind": "generated",
    "title": "Generated around Moonlight.Accountants",
    "levels": [
      {
        "label": "centre",
        "nodes": [
          {
            "domain": "moonlight.accountants",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the businesses",
        "nodes": [
          {
            "domain": "apis.accountants",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "brands",
        "nodes": [
          {
            "domain": "gigs.tax",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the businesses",
        "nodes": [
          {
            "domain": "api.lawyer",
            "side": "left",
            "door": false
          },
          {
            "domain": "preparers.tax",
            "side": "right",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the abstractions",
        "nodes": [
          {
            "domain": "api.management",
            "side": "door",
            "door": true
          },
          {
            "domain": "apis.dev",
            "side": "left",
            "door": false
          },
          {
            "domain": "gigs.lawyer",
            "side": "spine",
            "door": false
          },
          {
            "domain": "marlow.legal",
            "side": "right",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the factory",
        "nodes": [
          {
            "domain": "startups.management",
            "side": "door",
            "door": true
          },
          {
            "domain": "startups.studio",
            "side": "left",
            "door": false
          },
          {
            "domain": "headless.legal",
            "side": "right",
            "door": false
          }
        ],
        "more": 0
      }
    ],
    "edges": [
      {
        "a": "moonlight.accountants",
        "b": "apis.accountants",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "apis.accountants",
        "b": "gigs.tax",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "gigs.tax",
        "b": "api.lawyer",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "gigs.tax",
        "b": "preparers.tax",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "api.lawyer",
        "b": "apis.dev",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "api.lawyer",
        "b": "gigs.lawyer",
        "kind": "line",
        "backed": true,
        "verb": "made-by",
        "basis": "Inferred"
      },
      {
        "a": "api.lawyer",
        "b": "marlow.legal",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "apis.dev",
        "b": "startups.studio",
        "kind": "line",
        "backed": true,
        "verb": "made-by",
        "basis": "Inferred"
      },
      {
        "a": "gigs.lawyer",
        "b": "startups.studio",
        "kind": "line",
        "backed": true,
        "verb": "made-by",
        "basis": "Inferred"
      },
      {
        "a": "marlow.legal",
        "b": "headless.legal",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "api.management",
        "b": "apis.dev",
        "kind": "door",
        "backed": true,
        "verb": "door-of"
      },
      {
        "a": "startups.management",
        "b": "startups.studio",
        "kind": "door",
        "backed": true,
        "verb": "door-of"
      }
    ],
    "text": "                                                                       Moonlight.Accountants                                              centre\n                                                                                 │\n                                                                         APIs.Accountants                                                 the businesses\n                                                                                 │\n                                                                             Gigs.Tax                                                     brands\n                                                                ╱                                  ╲\n                                         API.Lawyer                                                           Preparers.Tax               the businesses\n                                              │                 ╲                ╲\n     API.Management ───────────────────── APIs.Dev                          Gigs.Lawyer                       Marlow.Legal                the abstractions\n                                              │                 ╱                                                   │\n   Startups.Management ─────────────── Startups.Studio                                                       Headless.Legal               the factory"
  },
  "relationships": [
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--moonlight.accountants--apis.accountants",
      "version": 3966,
      "from": "moonlight.accountants",
      "to": "apis.accountants",
      "verb": "runs-on",
      "why": "sb def moonlight.accountants: built on apis.accountants [low] — \"Stated by r2-horizontal (umbrella spine for tax); the AI-prepared workpapers a moonlighter reviews come off apis.accountants' functions.\"",
      "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"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--moonlight.accountants--api.sb",
      "version": 4458,
      "from": "moonlight.accountants",
      "to": "api.sb",
      "verb": "runs-on",
      "why": "api.sb/moonlight.accountants answers (status Designed, fetched 2026-10-24)",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "high",
      "basis": "Inferred",
      "truth": "runs today",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--moonlight.accountants--startupbuilder.dev",
      "version": 4459,
      "from": "moonlight.accountants",
      "to": "startupbuilder.dev",
      "verb": "runs-on",
      "why": "sb/poc/startup-as-noun/defs/moonlight.accountants/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"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--moonlight.accountants--worklists.dev",
      "version": 3326,
      "from": "moonlight.accountants",
      "to": "worklists.dev",
      "verb": "runs-on",
      "why": "[row] buildable: human work proved on fits supply/hitl/regulated",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "low",
      "basis": "Inferred",
      "truth": "buildable",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    },
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--moonlight.accountants--api.insure",
      "version": 3967,
      "from": "moonlight.accountants",
      "to": "api.insure",
      "verb": "runs-on",
      "why": "sb def moonlight.accountants: built on functions/insurance [low]; api.insure is its preferred provider [medium]",
      "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"
    }
  ],
  "neighbours": {
    "sameAbstraction": [
      "apis.accountants",
      "amended.tax",
      "enrolled.tax",
      "gigs.accountants",
      "gigs.tax",
      "overflow.tax",
      "preparers.tax",
      "shingle.accountant",
      "auditor.do",
      "audits.do",
      "cpa.org.ai",
      "tax.org.ai",
      "taxes.do",
      "auditors.expert",
      "engagementletters.co",
      "exchequer.tax",
      "itemized.click",
      "quarterlies.click",
      "salestax.click",
      "taxhome.dev",
      "taxrates.dev"
    ],
    "listedBy": [],
    "logoRowsIn": [
      {
        "row": "apis.accountants",
        "truth": "buildable"
      },
      {
        "row": "api.sb",
        "truth": "runs today"
      },
      {
        "row": "startupbuilder.dev",
        "truth": "specified"
      },
      {
        "row": "worklists.dev",
        "truth": "buildable"
      },
      {
        "row": "api.insure",
        "truth": "buildable"
      }
    ],
    "logoRow": [],
    "slices": []
  },
  "card": {
    "$context": "https://api.sb/?array",
    "$id": "https://api.sb/moonlight.accountants?array",
    "$type": "Startup",
    "id": "startup_moonlightaccountants",
    "name": "moonlight.accountants",
    "pitch": "Keep the day job: coverage that names you, only work your license and states can sign, conflicts and independence cleared before you claim, and a flat fee per sign-off paid the same day, through gigs.tax.",
    "icp": "Employed CPAs, enrolled agents and PTIN holders (in firms, in industry, in government) whose license clocks out when they do",
    "status": "Designed",
    "ventures": [
      {
        "$id": "https://api.sb/startups?venture=back-office&array",
        "name": "Back office"
      }
    ],
    "families": [
      {
        "$id": "https://api.sb/startups?family=accountants&array",
        "name": "accountants (suffix .accountants)"
      }
    ],
    "abstractions": [
      "Marketplace"
    ],
    "motions": [
      "b2c",
      "b2b"
    ],
    "coordinates": {
      "icp": "Employed CPAs, enrolled agents and PTIN holders (in firms, in industry, in government) whose license clocks out when they do",
      "industries": {
        "Offices of Certified Public Accountants": "https://api.sb/Industries/Professional/Accounting/Offices_of_Certified?array",
        "Tax Preparation Services": "https://api.sb/Industries/Professional/Accounting/Tax_Preparation?array"
      },
      "occupations": {
        "Accountants and Auditors · recruits": "https://api.sb/Occupations/Business_and_Financial_Operations/Financial_Specialists/Accountants_and_Auditors?array",
        "Tax Preparers · recruits": "https://api.sb/Occupations/Business_and_Financial_Operations/Financial_Specialists/Tax_Examiners/Tax_Preparers?array"
      },
      "processes": {
        "9.9.2.2": "https://api.sb/Processes/9.9.2.2?array",
        "9.3.4": "https://api.sb/Processes/9.3.4?array"
      },
      "offers": {
        "Join gigs.tax: a flat fee per sign-off, fixed before you claim · b2c · free · self-serve software": "https://api.sb/by-motion/b2c?array",
        "Busy-season review and sign-off capacity for small tax practices · b2b · $75 per reviewed and signed individual return · human-delivered": "https://api.sb/by-motion/b2b?array"
      },
      "products": {
        "The after-hours door onto gigs.tax's paid sign-offs (coverage, independence and conflicts explained; one intake at gigs.tax) · Marketplace": "https://api.sb/startups?abstraction=marketplace&array"
      },
      "oneLiner": "gigs.tax: after-hours tax sign-offs for employed CPAs and EAs, insured and independence-cleared before you claim, a flat fee fixed up front and paid the same day.",
      "category": "Recruiting employed accountants to review and sign off tax and attest work after hours",
      "beats": {
        "Taxfyle Pro: Freelance tax marketplace for pros who keep their full-time job, but E&O is recommended, not provided, and nothing clears independence before the claim (differentiation lens: lowest on both axes but one).": "https://api.sb/by-alternative/marketplace?array",
        "Intuit TurboTax Live expert jobs: Provides E&O for its own roles, but is hourly employment that still needs the employer's sign-off; no written independence clearance per job.": "https://api.sb/by-alternative/incumbent?array",
        "Self-run side practice: Buy a ~$1,200/yr professional liability policy, get employer approval and screen conflicts yourself, then find your own clients; many give up before breaking even.": "https://api.sb/by-alternative/manual?array"
      },
      "unplaced": {
        "industries": "not placed yet: ideate.icp places it from the Startup’s sources",
        "occupations": "not placed yet: ideate.icp places it from the Startup’s sources",
        "processes": "not placed yet: ideate.icp places it from the Startup’s sources",
        "supplies": "not yet: build.product names the Verbs it serves",
        "drawsOn": "not yet: build.product names what it draws on",
        "beats": "not yet: the choice (ideate.hypothesis) names each rival by its URL"
      }
    },
    "platform": false,
    "domains": [
      {
        "$id": "https://api.sb/domains/moonlight.accountants?array",
        "name": "moonlight.accountants"
      }
    ],
    "usesPlatform": "https://api.sb/?array"
  },
  "links": {
    "page": "https://startups.as/moonlight.accountants",
    "apiSb": "https://api.sb/startups.as/names/moonlight.accountants",
    "startupCard": "https://api.sb/moonlight.accountants"
  }
}