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Logistiki is an embedded OTP accounting engine for Elixir applications.

Applications embed Logistiki to obtain business event processing, a Datalog-backed accounting knowledge layer, double-entry accounting, immutable journals and postings, hierarchical business entities and virtual accounts, entity-to-account relationship graphs, derived balances and statements, audit evidence, deterministic replay, behaviour-based ledger backends, and a Beancount-backed accounting oracle.

Design supports

Banks, FinTech platforms, ERPs, treasury platforms, crypto exchanges, brokerages, insurance platforms, asset managers, family offices, marketplaces, internal accounting systems, and regulated transaction systems — without baking any one of those domains into the accounting engine.

Core philosophy

Money never moves because random application code says so. Money moves because a business event happened, the knowledge layer evaluated the rules, a policy was selected, a template was resolved, a journal was built, invariants were validated, and a ledger backend executed it.

Everything must be:

  • explainable — every posting traces back to a business event, a policy, a template, and the rules that fired
  • reproducible — the same event under the same knowledge program produces the same journals and postings
  • immutable once posted — posted journals and their postings never change
  • auditable — every important action records audit evidence
  • testable — pure functions, deterministic invariants, property tests
  • replayable — event payload, selected policy, template, and program version are persisted
  • backend-independent — Logistiki.Ledger.Behaviour abstracts the backend

Layering

The application owns business processes. Logistiki owns accounting execution. The two communicate through business events and queries — never through direct journal creation.

  1. Business events — application-facing input
  2. Knowledge layer — ex_datalog facts, rules, policies, templates, mappings
  3. Accounting runtime — deterministic Elixir that builds, validates, persists
  4. Ledger backend — Logistiki.Ledger.Behaviour (Simulation or Beancount)

Non-goals for v0.1.0

Payment rails, SWIFT/ISO 20022/ACH, card processing, KYC/AML/sanctions/PEP, onboarding workflows, a workflow engine, regulatory reporting, PDF statements, invoicing, tax filing, ERP modules, a blockchain ledger, distributed consensus, a Phoenix dashboard, and a standalone accountant app. Those are applications or later integrations. Logistiki v0.1.0 is the embedded accounting engine.

Roadmap

  • v0.1.0 — business event API, Datalog knowledge layer, policy/template selection, hierarchical entities/accounts, entity-account relationships, journals/postings as internal artifacts, invariant validation, simulation and Beancount backends, balance/statement/trial-balance projections, audit evidence, property tests.
  • v0.2.0 — richer policy versioning, a replay engine, comparison between policy versions, knowledge-program import/export, richer reporting.
  • v0.3.0 — a native Elixir ledger backend with a full regression suite against the Beancount oracle, performance work, streaming projections.
  • v0.4.0 — a Phoenix LiveView dashboard package.
  • v0.5.0 — a standalone accountant application foundation.
  • Future — a Rust backend, a distributed ledger backend, Arrow export, an audit-evidence lake, integrations with Kathikon, ExArrow, ExDataSketches, Mneme.