I actually think double-entry makes quite a bit of sense with the (admittedly large) caveat that the basic accounting equation is rather arbitrary in and of itself. Debits and credits are almost Newtonian, tbh.
This situation may be one of my struggles for the day, but the memo I'm writing about it is arousing me in the way that only being pedantic can arouse me. It's a lucky thing the other state isn't Rhode Island because having cause to use Rhode Island's full legal name would probably make me climax.
On a tangential note, and not to sound like a donor to the Howard Jarvis Taxpayer Association, but you really can tell trial lawyers write / influence much of California law when you actually look at it. This other state isn't exactly Ground Zero: GOP and its relevant law was ambiguous enough that I had to also consult their state regulations to clarify some terminology. Meanwhile the relevant text in the Revenue and Taxation Code is almost a third of my memo.
