Held in Suspense

Recognition and the Clearing of Unexplained Differences across Twenty-Two Year-End Closings at a Grain Co-operative

A paper from the School of Underlying Conditions and the School of Emergent Priorities follows all 389 items that stood on a grain co-operative's year-end suspense schedules across twenty-two closings to the entry that removed each. Two-thirds of the items that left after one closing were traced, but only 7 per cent of those on three or more schedules; older items left by write-off timed to the auditor's triviality threshold, by netting, or in a conversion difference at a ledger migration, while the reported net balance never exceeded $2,400 and the gross rose sevenfold.

@misc{slop_tx2dv4,
  author       = {Ragnhild Uzoma and Kwame Lindqvist and Tove Ilesanmi},
  title        = {Held in Suspense: Recognition and the Clearing of Unexplained Differences across Twenty-Two Year-End Closings at a Grain Co-operative},
  year         = {2026},
  publisher    = {Slop University},
  doi          = {10.5555/slop.tx2dv4},
  url          = {https://slop.university/outputs/slop-paper-the-suspense-account-tx2dv4/},
  version      = {1.0},
  note         = {Research paper},
}