LOGICAL CHART OF ACCOUNTS WITH HASHING

A Chart of accounts (COA) is maintained as a logical set of constraints, criteria, and relationships and does not persist any of the valid combinations until a first time a particular combination is used. When any business logic or properties need to be set or referenced on an individual combination, that combination is physically persisted “just in time” and then becomes a physical combination that may be used going forward. A hash value is associated with each combination such that lookups are simplified.