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Field Notes

Field Notes

Articles on reserve segregation, offline wallet documentation, and founder treasury practices.

Field Notes

12 November 2025 · 6 min read

Why Your Accountant Asks About Reserve Categories

Most founders lump all reserves into one line item. Here is why that creates problems at year-end reconciliation.

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Field Notes

28 October 2025 · 5 min read

Documenting Cold Wallet Access Without Sharing Keys

Your segregation plan needs to describe who can sign transfers — without ever handling private keys during the advisory process.

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Field Notes

15 September 2025 · 7 min read

Monthly Reconciliation for Offline Reserves

A practical checklist for founders who reconcile cold wallet balances against their books on the first business day of each month.

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Reserve segregation plans and offline wallet tracking for founders and operators.
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