Confirm the scope
Define the entities and periods in scope, then check that the required records are complete and current.
OUR APPROACHDesigned by accountants.
Designed by accountants.
A framework for AI.
The same amount can mean different things depending on the contract and period. Our accounting ontology connects concepts, relationships, and judgment criteria so AI can support work in the right business context.
ACCOUNTING CONTEXTMeaning in the data.
Meaning in the data.
Evidence behind the numbers.
We connect entities and counterparties, contracts and transactions, and accounts and periods with accounting standards, company policies, evidence, and judgment and review records. These relationships give each figure its business context.
Accounting OntologyStructured accounting expertise
CONCEPTS & RELATIONSHIPSAccounting knowledge,
Accounting knowledge,
connected.
We define relationships between entities, counterparties, contracts, evidence, accounts, and periods—a common structure for understanding what each record means.
PARTIESEntities · Counterparties
EVIDENCEContracts · Evidence
Parties and transaction terms
TRANSACTION MEANINGRebelix OntologyRights · Obligations · Economic events
Recognition · Measurement · Interpretation
RECORDINGAccounts · Periods
REPORTINGFinancial · Management metrics
ACCOUNTING JUDGMENTA common structure.
A common structure.
Your accounting criteria.
We connect applicable accounting standards with company policies and define what to review for each transaction. Matters requiring professional judgment receive separate review.
A structure for judgmentBusiness-specific
01
Accounting standards
Recognition · Measurement · Presentation
02
Company policies
Chart of accounts · Close policies · Management criteria
03
Transaction review
Contract terms · Accounting period · Exceptions
Professional review
Review the evidence behind matters requiring judgment
APPLICATION AREASOne methodology.
One methodology.
Across accounting.
The same concepts and criteria inform close, profitability analysis, cash management, and tax workflows. We design a common foundation connecting each workflow to its data and judgment criteria.
Common accounting structureConcepts · Relationships · Criteria
Close & reporting
Account classification · Accounting period
Profitability analysis
Revenue & costs · Business units
Cash & working capital
Payment terms · Balances
Tax & filings
Transaction categories · Review requirements
IN CONTEXTOne payment.
One payment.
Several accounting questions.
For an annual subscription paid in advance, the payment date and service period are different. The contract and company policies inform expense timing and the treatment of prepayments.
- 01 / EVIDENCE
Contract & payment
What service does the payment cover, and for how long?
- 02 / JUDGMENT
Period & policy
Which periods should reflect the expense?
- 03 / APPLICATION
Close & reporting
What supports the balance and expense in the report?
An illustration of the knowledge model. Actual treatment depends on contract terms and the applicable accounting standards.
OUR OPERATING PRINCIPLESFour principles.
Four principles.
For practical use.
The ontology defines relationships and criteria. Calculations and reconciliations follow separate procedures, while significant accounting and tax judgments require professional review.
Make follow-up clear
Identify missing records, conflicting criteria, and items needing further explanation, then follow up with your team.
Clarify responsibility for judgments
Agree which items need review and the professional responsible, then discuss significant judgments with their supporting evidence.
Record why things change
Record why information, criteria, or judgments changed so the reasoning can be revisited in subsequent work.