How I make a Pizarro report:

1. make the headers for the sections
2. populate the BTC incoming and outgoing table:
   1. trawl through ben_vulpes' ledger and invoices for incoming/outgoing
   2. trawl through mod6's ledger and invoices for incoming/outgoing
3. update the customer list:
   1. for every single prepaid customer, update the customer list with the products they are renting, the monthly bill, and the last period for which they are paid in full
4. populate the USD incoming and outgoing table
   1. trawl through BingoBoingo's FFF report for incoming/outgoing
5. take one more pass through aforementioned ledgers and invoice tables, double check everything
6. sum incoming and outgoing columns for BTC/USD incoming and outgoing tables
7. populate the "Fiat assets" table:
   1. take the total from the previous month for both USD and UYU, and use that to populate the first column
   2. take the difference between this month's incoming and outgoing totals for USD (UYU if there are any to be tracked) and populate the second column (net change)
   3. add the (possibly negative) value from the second column to the value in the first column for each row, and record that as the closing account value for the month in the third column
8. populate the "Fiat liabilities" table:
   1. if Pizarro has incurred further liabilities, add them to this table. Accounts whose value have not changed will obviously not have a value in the net change column.
9. populate the "Tangibles" table:
   1. for each row from the previous month's table, add a line to this table, subtracting the monthly depreciation from the previous month's book value.
   2. if Pizarro bought any items that are worth capitalizing (stack of SSDs, new servers, Rockchip plants etc), add them to this table. if the item went into service in the month of the report, its last depreciation period is twelve months from the report month, and the monthly depreciation cost is the cost of the item divided by twelve; which is to say that we depreciate over a 12-month horizon. if the item is to go into service during the next month, its last depreciation period is twelve months from next month, and its book value is the purchase price.
   3. items that do not depreciate (FUCKGOATS) do not have a depreciation period.
   4. items not in service during a month do not depreciate; so if, for example, UY3 were to be pulled from service and restored to backup status, its "last depreciation period" would be marked N/A. "Last depreciation period" is, upon consideration, an unnecessary detail to track, as once the items book value drops to zero it will drop off the tangibles sheet.
   5. update the amount of USD held as tangibles
   6. recalculate the BTC-denominated value of any held USD, using this month's price signal
   7. recalculate the BTC-denominated value of any held UYU
   8. sum the book value of all tangibles, record that as the sum of tangible book values
10. populate the "Pizarro assets" table:
    1. copy the month-end values for each account into the month-open column on the current report
    2. calculate the net change for cash, populate the cash-net-change cell
    3. copy the sum of tangibles value into the cell for the months-end value
    4. sum the value of all non-capitalized purchases (DC, fiat spent denominated in BTC, and the sum of depreciation charges), and mark that as net change for intangibles and goodwill
    5. calculate the month-ending balance for cash and intangibles, populate those cells
    6. calculate the net change for tangibles, populate that cell
11. populate the "Pizarro liabilities" table:
    1. For all accounts, populate the month-open value from the previous month's closing valuen
    2. S.NSA's account rarely changes, but if we take on more debt from them update this line
    3. BingoBoingo parachute remains the same at all times
    4. wildcat bonus gets marked to market every month using that month's price signal
    5. update customer equity line:

       this is the most arduous and detail-important part of invoicing.
       walk the list of customers, and for each:

       1. if customers' advance payments ran out and they subscribed for more in advance, do not delete their previous monthly bill calculation, but note its expiry and add a second monthly bill line below it, with the new expiry
       2. as you walk down the list of payments made in advance, write down an entry for each one as a record of a debit against their account, and write the amount to be deducted in a separate place to sum and then deduct from the customer equity account

       finally: sum the payments made in advance this month against the customer equity account, and then /deduct/ the sum of payments from customers prepay accounts.

       update the net change row for customer equity by calculating the difference between start of month and end of month values.
    6. update shareholder equity line:

       subtract the sum of all liabilities (excluding shareholder equity) from the sum of all assets. this is the new shareholder equity value. calculate net change from the difference between end-of-month and start-of-month values for this row as well.