Opening balance equity

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3001 Opening Balance Equity (OBE) is a temporary equity account used as the balancing side for any opening journal entry. It’s the platform’s way of letting you record “what’s already there at cutover” without requiring you to know in advance how much equity vs. liability the residual is.

When OBE balances appear

The migration wizard posts every opening balance with OBE as the offset:

Opening cash in a vault:
  Dr 1001-001 Vault leaf            <home equivalent>
     Cr 3001 OBE                    <home equivalent>

Opening AR:
  Dr 1050 AR                        <home equivalent, per CP>
     Cr 3001 OBE                    <home equivalent>

Opening AP:
  Dr 3001 OBE                       <home equivalent>
     Cr 2000 AP                     <home equivalent, per CP>

Opening inventory:
  Dr 1100 Inventory                 <landed cost in home>
     Cr 3001 OBE                    <landed cost in home>

After all opening entries, 3001 OBE = Total Assets − Total Liabilities of your cutover. That’s the same number as your residual equity at conversion date.

The reclassification (Step 7 of the wizard)

Step 7 — Owners & investors — moves OBE into real equity accounts:

Mudaraba reclass (if any Mudaraba agreements):

Dr 3001 OBE
   Cr 2700 Investor Capital Payable

Unpaid profit accrual (if any agreement has unpaidProfitAtCutover > 0):
```
Dr 3001 OBE
   Cr 2750 Investor Profit Payable
```
Validate remaining OBE ≥ 0. If Mudaraba + unpaid profit > OBE, rejects with MUDARABA_EXCEEDS_OBE.
Equity allocation per equity owner by %:
```
Dr 3001 OBE
   Cr 3000 Owner's Capital
```

After Step 7, 3001 OBE should be zero. Real equity is now distributed correctly across the three target accounts (3000, 2700, 2750).

When OBE might be non-zero after going live

You posted a manual opening JE for an account the wizard didn’t cover (e.g., prepaid rent, fixed assets) and never reclassified the OBE side.
You added a new vault or counterparty AFTER finalizing the wizard and seeded it with an opening balance via direct GL post.

The fix is the same: post a manual JE on /ledger that debits or credits 3001 OBE and routes the offset to its proper equity destination.

Why this design

Most accounting systems force you to enter opening balances in pairs (cash + capital, inventory + capital), which means you need to know your equity number before you start. Export119 lets you enter balances one bucket at a time — OBE absorbs the algebra. At the end you tell the platform who owns what and it does the reclassification in a single transaction.