In prior publications, we introduced a global system of interconnected E-ledgers that produces – in as close to real time as practicable – accurate, comparable, and verifiable accounts of the cradle-to-gate (net) greenhouse-gas emissions in any product or service that transacts in the economy. 

In this paper, we delve more deeply into the accounting infrastructure required for the E-ledgers system, including the specific journal entries for recording E-liabilities and E-assets. We explain how the E-ledgers of different entities in the economy articulate with each other and how they connect with jurisdictional E-ledgers that record emissions from end consumers. These entity and jurisdictional E-ledgers can be aggregated into a geological master ledger that tracks anthropogenic GHG emissions and removals, as debits and credits, to a geological carbon equity account. We also provide summary insights from computational technology and pilot studies to guide rapid and cost- effective E-ledgers deployment at scale.