← Cyber Ledger

CYB-2455

Merchant B
OPEN
NET POSITION
−$50,000
PAID OUT
$50,000
RECOVERED
PENDING
$50,000
$50,000 pending
DATE ENTRY AMOUNT BALANCE
14 Jul 2026 Paid to cyber team −$50,000 −$50,000

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.