The Ledger is the record of everything Heidi did: every act with its receipt, every attempt with its result, and what the work was worth. It is how you always know what you got for what you paid.
Runs, decisions, deliveries, corrections: it all lands in one auditable place. The value figures on top are conservative on purpose, the number you can defend to your board.
For long jobs, the Ledger reads as a timeline: what happened, in what order, with proof at every step.