← Cyber Ledger
CYB-2451
Merchant A
CLOSED
NET POSITION
+$20,000
PAID OUT
$100,000
RECOVERED
$120,000
PENDING
$0
profit +$20,000
| DATE | ENTRY | AMOUNT | BALANCE |
|---|---|---|---|
| 02 Jul 2026 | Paid to cyber team | −$100,000 | −$100,000 |
| 09 Jul 2026 | Recovery from merchant | +$120,000 | +$20,000 |
Rule: the outgoing payment reduces business profit on the day it is made. Recovery restores capital first — only recovery above the amount paid is booked as cyber profit.