LLLedger Layer

Connect your AI to lease and revenue accounting. Without breaking audit.

Ledger Layer is the lease and revenue accounting infrastructure AI agents connect to — built by an ex-Big 4 IFRS technical accounting and technology team. Your AI extracts and proposes. The deterministic engine computes — version-pinned, never the AI. Every journal entry is approval-gated and immutable once posted. 75+ MCP tools for Claude, GPT, Cursor, and n8n — or upload from Excel, or integrate your ERP. IFRS 16, ASC 842, IFRS 15, ASC 606 — same engine.

IFRS16_LeaseModel_v7_FINAL_v2.xlsx 3 circular refs · 2 #REF!
LeaseIBRPV Liab.ROU AssetInt. Exp.Status
Singapore HQ 4.20%* 4,403,211 4,403,211 15,411 ✓ OK
London Office =#REF! #VALUE! #VALUE! #VALUE! ⚠ ERR
Dubai Hub 5.10% 8,241,000† 8,241,000† 35,012† ? Check
NYC Showroom 3.80% =#CIRC =#CIRC =#CIRC ⚠ ERR
Riyadh Plant 4.85% 12,884,500 12,884,500 52,143† ? Check
2 errors · 3 warnings found at 11:52pm, day before audit

Three ways to evaluate. Pick the commitment level you want today.

Most multi-entity prospects start with a Sprint Fit Call. Technical evaluators connect the live demo first. If you've already decided, you can deploy in five minutes.

01 Sprint engagement · founder-led · 14-day deployment on your portfolio

Watch the training first. Then book the call.

The training is the same content the founder walks through on the call, condensed into 90 minutes. By the time you book, you'll already know whether the engine fits your portfolio. The Sprint scopes deployment on your real data.

The audit-grade test

If your AI confidently cites IFRS 16.45 but pulled the paragraph from training data, your auditor cannot rely on it. The engine settles the calculation, exposes the citation, and stamps the journal.

What this replaces

Big 4 IFRS 16 transformation engagement
$50,000 – $200,000+
One-off. No engine left behind.
Lease SaaS implementation + first year
$25,000+ / year
Per-module pricing. Separate contract for revenue.
Big 4 managed service (annual)
$50,000 – $200,000 / year
Recurring. Key-person risk. No data sovereignty.
Ledger Layer Sprint engagement
Scoped on call
14-day deployment. Engine, not engagement.

What auditors and procurement ask for

[Founder portrait]
Founder & Chief Technical Accounting Officer

[Full Name]

[CPA · ACCA · SOCPA · Big 4 IFRS Technical Accounting and Technology team]

[Career arc — firms, years, roles. e.g. "Eight years at [firm] leading IFRS 16 technical accounting for mid-market clients across MENA. Three years at [firm] on ASC 842 dual-reporting for multinational lessors."]

[Specific accomplishments — clients, memos, transactions. e.g. "Wrote IFRS 16 transition memos for 18 mid-market portfolios. Reviewed sale-and-leaseback positions for two FTSE 250 issuers. Led the technical accounting workstream on three carve-outs."]

[Why Ledger Layer — what's broken in the current world, what you're building, why now.]

LinkedIn profile →

Ready to scope a Sprint on your portfolio?

30 minutes with the founder. Best if you have 3+ entities, dual-GAAP reporting, or procurement sign-off needed.

02 Live demo · MCP-connected · 75+ tools · two minutes to first answer

Connect your AI client. Run the prompts. See the engine.

For technical evaluators who want to feel the engine before talking to anyone. The same engine the training runs on, the same dataset. The MCP is open — no auth required; paste the URL into Claude Desktop, Claude.ai web, ChatGPT, Cursor, or n8n. Drop your email below if you want a tracked session and a 24h backup token. Standards in scope: IFRS 16, ASC 842, IFRS 15, ASC 606. Period: 2024-12-31.

01 ·
Pick your AI client
02 ·
Paste the server URL
03 ·
Copy a starter prompt
04 ·
Ask your first question

Optional · Get a 24h tracked-session token by email

Skip this if you just want to connect — the demo is open
No auth required to use the demo — the MCP at sandbox.ledgerlayer.app/mcp is open. The token is optional, used only to scope your requests for follow-up. Backup copy goes to your inbox. We don't sell your email. One-click unsubscribe. The demo runs on sandbox.ledgerlayer.app — separate codebase, separate dataset, production data is never exposed.
✓ Token issued. A backup copy was sent to you@company.com.
Your tracked-session token (optional) · valid 24h
llx_sb_… (submit your email above to get one)

Pick your AI client

  1. Open your Claude Desktop config file
    • macOS: ~/Library/Application Support/Claude/claude_desktop_config.json
    • Windows: %APPDATA%\Claude\claude_desktop_config.json
  2. Paste this block
    {
      "mcpServers": {
        "ledgerlayer-demo": {
          "url": "https://sandbox.ledgerlayer.app/mcp"
        }
      }
    }

    No auth required. Optional: if you submitted an email above, add "headers": { "Authorization": "Bearer llx_sb_…" } to scope the session to your token (the snippet above keeps your token if one was issued).

  3. Fully quit and restart Claude Desktop

    "Quit Claude" from the menu — closing the window isn't enough. Reopen, and the Ledger Layer demo tools will appear in your tool list.

Step 03 · Copy any prompt — paste into Claude or ChatGPT

Each prompt is a complete instruction. Paste it as-is. The engine returns a paragraph-cited answer in seconds.

01

Engine credibility — start here

2 prompts
Show me the weighted-average incremental borrowing rate (IBR) across the lease portfolio, broken down by region. Cite the IFRS 16 paragraph governing IBR derivation.
Show me the total right-of-use (ROU) asset and lease liability by entity for the current period. Format as a table.
02

Lease accounting — the differentiating depth

3 prompts
Look up Lease L-014. We modified it mid-year by extending the term and reducing the rent. Did we treat that correctly under IFRS 16.45? Walk through the reasoning with paragraph citations.
Retrieve transaction SLB-001 (Manchester warehouse sale-and-leaseback). What's the right treatment under IFRS 16.99-103 and ASC 842-40? Show how the gain recognition differs between the two standards.
Our IBR for Entity ENT-US-01 dropped 80 bps mid-year. Did we re-measure the affected leases correctly under IFRS 16.42? Show which leases were affected and the P&L impact.
03

Revenue accounting — the consolidation story

4 prompts
Retrieve Contract R-003. The variable consideration includes a volume rebate. How did we apply the constraint test under IFRS 15.56-58? Cite the paragraphs.
For Contract R-007, we have a bundled deliverable: software license plus three years of support. Show the standalone selling price (SSP) allocation under IFRS 15.73-80 and the resulting revenue recognition pattern.
Walk through Contract R-012 — we modified the contract mid-period. Was this treated as a separate contract, a termination, or a continuation under ASC 606-10-25-12? Cite the reasoning.
For Contract R-019, we acted as agent rather than principal. Show the indicators we relied on under IFRS 15.B34-B38 and the gross-vs-net presentation impact.
04

Disclosures and memos — the workflow proof

3 prompts
Generate the IFRS 16 para 53-58 maturity analysis disclosure for the current period. Format as it would appear in financial statements.
Generate the ASC 842-20-50 quantitative disclosures for the audit committee. Include the comparative period.
Generate a position memo on the Q2 modification of Lease L-014 (modification MOD-001). Include paragraph citations and the journal entry impact.

Or type your own question. The demo handles off-script queries gracefully — it tells you what it doesn't know rather than guess.

Stuck? The three issues that cover most setup problems

"Claude can't connect to the server" or authentication error
Your token expired (tokens last 24 hours) or got copied with extra whitespace. Click Resend by email above to get a fresh token, then paste the new value into your config.
"The MCP server doesn't appear in my Claude Desktop client"
The config probably went into the wrong file. macOS has multiple Claude config locations. The correct path is ~/Library/Application Support/Claude/claude_desktop_config.json on macOS, %APPDATA%\Claude\claude_desktop_config.json on Windows. Open that exact path, paste the snippet from the setup panel above, save, then quit and restart Claude Desktop.
"Claude says it doesn't have access to the Ledger Layer tools"
Claude Desktop wasn't fully quit after the config change. Closing the window isn't the same as quitting — the app keeps running in the background. Use the menu bar: Claude → Quit Claude. Reopen, and the tools will appear.

Liked what you saw? Point the engine at your own data.

Start with Excel upload or agent connection — same engine, your portfolio. From $49/mo. Founding 60 lock-in active.

Get started
03 Self-serve · Founding 60 lock-in active · same engine every tier

Same engine, every tier. Lease + revenue included.

Same deterministic engine, every tier. Both modules included from day one. No per-seat pricing. No per-agent pricing. No implementation project. You pay for how many legal entities you run — not how many users you add.

Founding 60

First 60 days · pricing locked for life

Register inside the first 60 days of launch and your tier price is locked at today's rate for the lifetime of your account. No price increases, ever.

Starter

Single-entity deployment. Move from Excel to infrastructure.
$49/mo
1 entity · up to 50 leases · up to 50 revenue contracts
  • All 4 standards (IFRS 16, ASC 842, IFRS 15, ASC 606)
  • Full deterministic engine (same core as Professional)
  • Excel · CSV · PDF upload
  • Journal entry export (CSV / XLSX / JSON)
  • Disclosure packs (IFRS 16 para 53–58, ASC 842-20-50, IFRS 15 para 110–128, ASC 606-10-50)
  • Full RBAC (Owner, Admin, Approver, Preparer, Reviewer)
  • REST API · 100 req/min
  • Email support
Start with Starter

Enterprise

Unlimited deployment. Self-hosted option available.
Custom
Unlimited entities
  • Everything in Professional
  • Self-hosted / Docker (Mode 3)
  • Private AI provider
  • SSO / SAML / SCIM
  • Custom integration & middleware support
  • Custom throughput
  • SLA + dedicated support
  • Quarterly technical review with founder
Talk to the team

Most teams spend 30+ person-days per year on close mechanics. The first restatement costs more than a decade of Professional.

Not ready for any of these?

The Excel Lease Schedule Audit Checklist.

30 controls. Single-page PDF. Run it against your existing IFRS 16 or ASC 842 schedule in 30 minutes — each control tells you what to look for and what good looks like. About half map back to a Ledger Layer engine module; about half don't. Useful either way.

  • IBR derivation & documentation
  • Term & renewal option assessment
  • Modification trigger & bifurcation
  • Re-measurement on rate change
  • Sale-and-leaseback gain recognition
  • Variable lease payment treatment
  • Lease incentive amortisation
  • Initial direct cost capitalisation
  • ROU impairment review trigger
  • Dual-GAAP reconciliation lines
  • Maturity analysis disclosure
  • Quantitative disclosure completeness
  • Journal entry symmetry
  • Period-lock control
  • Currency & FX traceability
  • + 15 more controls

Send me the checklist

One email, one checklist. No drip. No newsletter. One-click unsubscribe.

Before you go —

Get the 30-control Excel lease schedule audit checklist.

Run it against your existing schedule in 30 minutes. PDF. No fluff. Half the controls map back to a Ledger Layer engine module — half don't. Either way it's useful.

One email, one PDF. No newsletter. One-click unsubscribe.

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