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5. Other assets & liabilities

The earlier steps cover your money (currencies, vaults), the people you trade with (counterparties), and your cars. This step catches everything else you owned or owed at cutover — the balances that don’t belong to a car or a trading partner.

You can skip it entirely if you have none.

Other assets — things of value that aren’t cars or cash:

  • Fixed assets — office equipment, furniture, a company vehicle, tools.
  • Prepaid amounts — rent or insurance you’d already paid for a future period.
  • Deposits paid — refundable deposits you’re holding with a landlord, utility, or port.

Non-trade liabilities — money you owe that isn’t to a supplier for a car:

  • Bank loans and other financing.
  • Accrued expenses — costs you’d incurred but not yet paid (salaries, utilities).

For each line you enter a short label and the amount as of your cutover date.

Each line is recorded as an opening balance so your starting position is complete. Nothing here moves real money — you’re just telling Export119 what you already had and owed on day one. To see how opening balances net out, see Verify OBE and How your money flows.