← Cyber Ledger

CYB-2452

Merchant C
OPEN
NET POSITION
−$40,000
PAID OUT
$80,000
RECOVERED
$40,000
PENDING
$40,000
$40,000 pending
DATE ENTRY AMOUNT BALANCE
12 Jul 2026 Paid to cyber team −$80,000 −$80,000
15 Jul 2026 Recovery from merchant +$40,000 −$40,000

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.