2. The accounting shift: from assets to trust
Traditional finance begins with Assets − Liabilities = Equity. CPP reframes this for a commitment economy:
- Acceptance capacity: how much of an issuer's commitments a Pool or network is still willing to accept.
- Outstanding commitments: issued promises that remain unfulfilled and are held by others.
- Fulfillment capacity: the issuer's evidenced ability to perform those promises.
Acceptance capacity − outstanding commitments = remaining acceptance capacity
This conceptual identity can inform Pool risk limits: unlimited issuance does not imply unlimited acceptance. It is not a balance-sheet identity or a statement that every Voucher is legally a debt or loan.
Example: A transporter issues “100 rides” in Vouchers. A Pool accepts at most 40 rides worth at a time. If 15 accepted rides remain outstanding, the Pool has capacity to accept up to 25 additional rides under that policy. The calculation does not itself create a loan or guarantee fulfillment.