I.2 Legal full text

License

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"Adaptation" means a work based upon the Work, or upon
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form recognizably derived from the original, except that
a work that constitutes a Collection will not be
considered an Adaptation for the purpose of this License.
For the avoidance of doubt, where the Work is a musical
work, performance or phonogram, the synchronization of
the Work in timed-relation with a moving image
("synching") will be considered an Adaptation for the
purpose of this License.

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works, such as encyclopedias and anthologies, or
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will not be considered an Adaptation (as defined above)
for the purposes of this License.

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literary or artistic works or expressions of folklore;
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person or legal entity who first fixes the sounds of a
performance or other sounds; and,
(iii) in the case of broadcasts, the organization that
transmits the broadcast.

"Work" means the literary and/or artistic work offered
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of its expression including digital form, such as a
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phonogram; a compilation of data to the extent it is
protected as a copyrightable work; or a work performed
by a variety or circus performer to the extent it is not
otherwise considered a literary or artistic work.

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performance or phonogram in digital form or other
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from copyright or rights arising from limitations or
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to Reproduce the Work, to incorporate the Work into one
or more Collections, and to Reproduce the Work as
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takes reasonable steps to clearly label, demarcate or
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Work. For example, a translation could be marked "The
original work was translated from English to Spanish,"
or a modification could indicate "The original work has
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to Distribute and Publicly Perform the Work including as
incorporated in Collections; and, to Distribute and
Publicly Perform Adaptations.

For the avoidance of doubt:

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You may Distribute or Publicly Perform the Work only
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the Work as incorporated in a Collection, but this does
not require the Collection apart from the Work itself to
be made subject to the terms of this License. If You
create a Collection, upon notice from any Licensor You
must, to the extent practicable, remove from the
Collection any credit as required by Section 4(b), as
requested. If You create an Adaptation, upon notice from
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from the Adaptation any credit as required by
Section 4(b), as requested.
If You Distribute, or Publicly Perform the Work or any
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to the medium or means You are utilizing: (i) the name
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Adaptation, a credit identifying the use of the Work in
the Adaptation (e.g., "French translation of the Work by
Original Author," or "Screenplay based on original Work
by Original Author"). The credit required by this
Section 4 (b) may be implemented in any reasonable
manner; provided, however, that in the case of a
Adaptation or Collection, at a minimum such credit will
appear, if a credit for all contributing authors of the
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take other derogatory action in relation to the Work
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jurisdictions (e.g. Japan), in which any exercise of the
right granted in Section 3(b) of this License (the right
to make Adaptations) would be deemed to be a distortion,
mutilation, modification or other derogatory action
prejudicial to the Original Author’s honor and
reputation, the Licensor will waive or not assert, as
appropriate, this Section, to the fullest extent
permitted by the applicable national law, to enable You
to reasonably exercise Your right under Section 3(b) of
this License (right to make Adaptations) but not
otherwise.

5. Representations, Warranties and Disclaimer

UNLESS OTHERWISE MUTUALLY AGREED TO BY THE PARTIES IN
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6. Limitation on Liability.

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POSSIBILITY OF SUCH DAMAGES.

7. Termination

This License and the rights granted hereunder will
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terms of this License. Individuals or entities who have
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License, however, will not have their licenses terminated
provided such individuals or entities remain in full
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Sections 1, 2, 5, 6, 7, and 8 will survive any
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however that any such election will not serve to
withdraw this License (or any other license that has
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this License), and this License will continue in full
force and effect unless terminated as stated above.

8. Miscellaneous

Each time You Distribute or Publicly Perform the
Work or a Collection, the Licensor offers
to the recipient a license to the Work on the same terms
and conditions as the license granted to You under this
License. Each time You Distribute or Publicly Perform an
Adaptation, Licensor offers to the recipient a license
to the original Work on the same terms and conditions
as the license granted to You under this License.
If any provision of this License is invalid
or unenforceable under applicable law, it shall not
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shall be reformed to the minimum extent necessary
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breach consented to unless such waiver or consent shall
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This License constitutes the entire agreement between the
parties with respect to the Work licensed here. There
are no understandings, agreements or representations
with respect to the Work not specified here. Licensor
shall not be bound by any additional provisions that may
appear in any communication from You. This License may
not be modified without the mutual written agreement of
the Licensor and You. The rights granted under, and the
subject matter referenced, in this License were drafted
utilizing the terminology of the Berne Convention for the
Protection of Literary and Artistic Works (as amended
on September 28, 1979), the Rome Convention of 1961,
the WIPO Copyright Treaty of 1996, the WIPO Performances
and Phonograms Treaty of 1996 and the Universal Copyright
Convention (as revised on July 24, 1971). These
rights and subject matter take effect in the relevant
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in the applicable national law. If the standard
suite of rights granted under applicable copyright
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included in the License; this License is not intended to
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Acronyms

AP
Accounts payable
API
Application Programmer Interface
AR
Accounts receivable
CI
Continuous Integration
CoA
Chart of Accounts
COGS
cost of goods sold
CSV
Comma Separated Values
ERP system
Enterprise Resource Planning system
ERP
Enterprise Resource Planning
FIFO
First in, first out
GL
General Ledger
IAS
International Accounting Standards
IFRS
International Financial Reporting Standards
LIFO
Last in, first out
PSGI
Perl Web Server Gateway Interface
REST
Representational State Transfer
RFQ
Request for quotation
SL
SQL-Ledger
SSL
Secure Sockets Layer
SSN
Social Security Number
SVN
Subversion Version Control
VAT
Value Added Tax
VPS
Virtual Private Server
XML
Extensible Markup Language
XSD
XML Schema Definition

Glossary

accounting year
An accounting year, which may also be called fiscal year, financial year or budget year is a twelve month period used for annual financial reporting. An accounting year may be the same as a calendar year, but most jurisdictions allow the accounting year to be defined differently from the calendar year
accrual basis
Income is deemed earned when the customer invoice is prepared and sent, and the expenses are deemed incurred when the purchase order is prepared and sent
add-on
Extension to the base LedgerSMB system to add new functionality
cash basis
Income is deemed earned when the customer pays it, and the expenses are deemed incurred when the business pays them
company
A company is a contact initially setup as a company and usually has further configuration as a vendor or customer
contact
A contact is primarily a company or person. The contact can be further idenified as employee, vendor, customer, contact, lead, referral, hot lead, cold lead, sub-contractor, etc. The contact’s setup determines how it is used in LedgerSMB
contra
A contra account is used in a general ledger to reduce the value of a related account when the two are netted together. A contra account’s natural balance is the opposite of the associated account. If a debit is the natural balance recorded in the related account, the contra account records a credit
counterparty
A legal entity, unincorporated entity, or collection of entities to which an exposure of financial risk may exist. In LSMB, a counterparty, is the same as an entity, and can be either a company entity (suppliers, vendors, customers), or a person entity (including an employee)
credit account
The link between contacts and the accounting system. Credit accounts can be setup to identify contacts as vendors, customers, or both. When setup as both there may be different identifying numbers for the customer and vendor. The term “credit account” is a generalization of the customer and vendor accounts
customer
Is a contact initially setup as a company or person and further configured with at least one customer credit account
entity
A legal entity, unincorporated entity, or collection of entities to which an exposure of financial risk may exist. In LSMB, an entity, is the same as a counterparty, and can be either a company entity (suppliers, vendors, customers) or a person entity (including an employee)
GIFI
Stands for Generalized Index for Financial Information, a system used by the Canada Revenue Agency for filing corporate tax returns (see http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rtrn/wht/gifi-ogrf/menu-eng.html)
ISO-20022
ISO 20022 is a multi part International Standard prepared by ISO Technical Committee TC68 Financial Services. It describes a common platform for the development of messages relating to the financial services industry11 1 From https://iso20022.org/
OFX
Open Financial Exchange (OFX) is a data-stream format for exchanging financial information that evolved from Microsoft’s Open Financial Connectivity (OFC) and Intuit’s Open Exchange file formats22 2 From https://en.wikipedia.org/wiki/Open_Financial_Exchange
old code
Stands for the code inherited from SQL Ledger at the time of the fork. This code stands to be replaced by “Modern Perl”
A permalink is a link which you can share with your colleagues and when inserted into the browser, returns exactly the same report (or at least a search with exactly the same parameters as you used). To access the link the user can use the browsers ”Copy link” function to copy the link and pass it to a colleague
PL/SQL
Procedural Language for SQL, a programming language from Oracle for building database functionality. LedgerSMB uses a variant supported by PostgreSQL called PL/pgSQL
Single Page Application
Single Page (web) Applications are a type of web applications; they employ JavaScript and HTML5 techniques to retrieve data, code and layout fragments from the server as the UI needs them. They are called “single page” because they use JavaScript to update the current page instead of loading a completely new page
vendor
Is a contact initially setup as a company or person and further configured with at least one vendor credit account