Data Lifecycle Walkthrough
1

Same destination, different journeys

Portfolio serves two fundamentally different data realities. They aren't two versions of the same product — they're two different products that converge at the output layer.

Ledger Mode
Transaction-level data feed
Reported Mode
Periodic fund admin statements
Separate data model
Typed CashFlow records with dates & investor refs
Separate data model
Period snapshots with totals & source attribution
Separate processing
System calculates metrics from cash flows
Separate processing
System derives metrics from totals, accepts asserted values
Same LP Report
Same metrics vocabulary, same templates, same experience. The LP doesn't know or care which path produced it.
The shared surface area is narrow but meaningful: identity (tenants, assets, investors), output shape (report templates, metrics vocabulary), and platform chrome (navigation, permissions). Everything else diverges.
2

Where the GP starts

The GP's data reality determines which mode they use. These are not interchangeable starting points — the shape of what they have is fundamentally different.

Ledger The GP has transactions

Individual, dated records of every capital movement. Clean data from a system of record, API feed, or structured CSV.

Call Capital Call #3 → Sarah Chen $500,000
Call Capital Call #3 → Westfield LP $250,000
Dist Q4 Distribution → Sarah Chen $120,000
Fee Mgmt Fee Q1 2025 → All investors $37,500
Sub Initial Subscription → Horizon GP $1,000,000
Each record has a type, a date, an investor, and an amount. This is the atomic unit of truth.
Reported The GP has statements

Periodic summary artifacts from a fund administrator — quarterly PDFs, Excel capital account statements, NAV reports. Aggregated, not transactional.

Apex Fund Admin — Capital Account Statement
Biodiversity Fund II · Q1 2025
Total Commitments $25,000,000
Capital Called to Date $18,750,000
Distributions to Date $3,200,000
Net Asset Value $22,400,000
TVPI 1.37x
Net IRR 14.2%
This is summary data — totals, not individual transactions. The IRR is pre-calculated by the fund admin. This is most GPs' reality.
3

What enters the system

The ingestion pipeline is completely different. One mode creates individual records per transaction. The other creates a single period snapshot from a summary document.

Ledger CashFlow records

Each transaction becomes a typed CashFlow record — the atomic unit of the ledger. These are the raw material for all calculations.

CashFlow
type: capital_call date: 2025-03-15 investor: Sarah Chen amount: $500,000
CashFlow
type: capital_call date: 2025-03-15 investor: Westfield LP amount: $250,000
CashFlow
type: distribution date: 2025-01-31 investor: Sarah Chen amount: $120,000
CashFlow
type: mgmt_fee date: 2025-03-31 investor: All amount: $37,500
Every transaction is a row. The system now owns the complete history and can compute anything from it.
Reported Period snapshot

The entire statement collapses into a single period record — a point-in-time snapshot with totals and asserted metrics. Source attribution is preserved.

Period
period: Q1 2025 source: Apex Fund Admin
Totals
committed: $25M called: $18.75M distributed: $3.2M nav: $22.4M
Metrics
tvpi: 1.37x irr: 14.2% dpi: 0.17x source: asserted
One record per period. The IRR isn't calculated — it's accepted from the fund admin and tagged as "asserted." The system tracks what was reported, not what happened.
4

How metrics are produced

This is the crux of the architectural difference. Ledger mode calculates metrics from transaction history. Reported mode derives what it can from totals and accepts the rest from the source.

Ledger System-calculated
Net IRR
14.2%
Computed — solved from 47 dated cash flows
PME
1.18x
Computed — cash flows mapped to S&P 500 index
TWR
16.8%
Computed — chained sub-period returns
J-Curve
Yrs 1-3
Computed — cumulative return over time
TVPI
1.37x
Computed
DPI
0.17x
Computed
Every metric is system-computed with a full audit trail back to individual transactions. The system owns the math.
Reported Derived + asserted
TVPI
1.37x
Derived — (dist + NAV) / paid-in
DPI
0.17x
Derived — dist / paid-in
Net IRR
14.2%
Asserted — Apex Fund Admin, Q1 2025
PME
Cannot compute — requires dated cash flows
TWR
Cannot compute — requires dated cash flows
J-Curve
Cannot compute — requires time series
IRR is accepted, not calculated. Fund admin statements typically include it. The metric coverage gap is narrow in practice — most LPs care about TVPI, DPI, IRR, and NAV, all of which Reported mode can surface.
5

How data accumulates over time

The two modes build their history in completely different shapes. Ledger grows transaction by transaction. Reported accumulates period by period — each quarterly statement adds a new layer to the time series.

Ledger Transaction history grows

Every capital movement adds a row. The history is granular and continuous — the system has the full picture down to individual cash flows.

2024-01-15
Subscription — Sarah Chen — $2,000,000
2024-01-15
Subscription — Westfield LP — $1,000,000
2024-03-01
Capital Call #1 — 3 investors — $3,750,000
2024-06-15
Capital Call #2 — 3 investors — $5,000,000
2024-09-30
Mgmt Fee Q3 — All investors — $62,500
2024-12-15
Distribution Q4 — 3 investors — $800,000
2025-01-31
Distribution Q1 — Sarah Chen — $120,000
2025-03-15
Capital Call #3 — 2 investors — $750,000
 47 total cash flows and counting
Reported Period snapshots accumulate

Each quarterly statement adds a new period layer. Over time, these snapshots form a time series that enables trending and longitudinal analysis.

Q1 24 NAV $16.2M TVPI 1.08x
Q2 24 NAV $17.8M +9.9% TVPI 1.14x
Q3 24 NAV $19.1M +7.3% TVPI 1.22x
Q4 24 NAV $20.5M +7.3% TVPI 1.29x
Q1 25 NAV $22.4M +9.3% TVPI 1.37x
5 statements = 5 snapshots. The system can now show NAV trending, TVPI progression, commitment pacing, distribution yield tracking — all from accumulated period data. Not single-snapshot; longitudinal.
6

What the LP sees

The same report. The same metrics. The same experience. The LP doesn't know — and shouldn't care — which path produced it. The only visible difference is provenance attribution.

Ledger LP report output
Biodiversity Fund II — Q1 2025
NAV
$22.4M
TVPI
1.37x
DPI
0.17x
Net IRR
14.2%
NAV Over Time
IRR: system-calculated TVPI: system-calculated
Reported LP report output
Biodiversity Fund II — Q1 2025
NAV
$22.4M
TVPI
1.37x
DPI
0.17x
Net IRR
14.2%
NAV Over Time
IRR: Apex Fund Admin, Q1 2025 TVPI: derived from totals
Convergence Point

Same report template. Same metrics vocabulary. Same LP experience.

The only difference visible to the LP is the provenance tag — "system-calculated" vs. "Apex Fund Admin, Q1 2025." Both are transparent about where the number came from. That's intentional.

7

Why this matters

The two modes share ~20-30% of the codebase. Forcing both through a single pipeline would contort both and serve neither well.

Ledger Mode Reported Mode
Input Individual transactions: capital calls, distributions, subscriptions, fees Point-in-time statements, NAV reports, capital account summaries
Data model Typed CashFlow records with dates, amounts, investor references Period snapshots with totals and source attribution
Computation System-calculated from transaction history Derived from totals + GP/fund-admin asserted values
IRR Computed — solved from dated cash flows Accepted — from fund admin statement, with source attribution
Accumulation Transaction by transaction (continuous) Period by period (quarterly snapshots)
Provenance Full audit trail to individual transactions Source attribution per period (e.g., "Apex Fund Admin, Q1 2025")
Ideal for GPs with clean data feeds, systems of record, API integrations GPs with fund admin artifacts, Excel exports, shadow books
What's shared (~20-30%)
Identity
Same tenants, assets, investors across both modes
Output Shape
Same report templates, same metrics vocabulary
Platform Chrome
Same Delio shell, navigation, permissions model
The key insight: Most GPs operate in the "Reported" reality — they get quarterly fund admin artifacts, not clean transaction streams. Portfolio today only serves the "Ledger" reality. Dual mode closes that gap without compromising either path.
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