diff --git a/src/ApiResource/Accounting/Accounting.php b/src/ApiResource/Accounting/Accounting.php
deleted file mode 100644
index 6b446bc..0000000
--- a/src/ApiResource/Accounting/Accounting.php
+++ /dev/null
@@ -1,37 +0,0 @@
-<?php
-
-namespace App\ApiResource\Accounting;
-
-use ApiPlatform\Doctrine\Orm\State\Options;
-use ApiPlatform\Metadata as API;
-use App\Entity\Accounting as Entity;
-use App\Entity\Interface\AccountingOwnerInterface;
-use App\Entity\Money;
-use App\State\Accounting\AccountingStateProcessor;
-use App\State\Accounting\AccountingStateProvider;
-
-/**
- * Accountings represent payment services used to perform the necessary payments for Transactions between Accounts.\
- * \
- * For each Accounting there is an internal implementation that handles the creation and validation of Transactions between Accounts.
- * These implementations make use of external or internal services to gather the funds that are inside a Transaction,
- * perform corroboration of funds and store the Transactions into the system.
- */
-#[API\ApiResource(
-    stateOptions: new Options(entityClass: Entity\Accounting::class),
-    provider: AccountingStateProvider::class,
-    processor: AccountingStateProcessor::class,
-)]
-#[API\GetCollection()]
-#[API\Get()]
-#[API\Patch(security: 'is_granted("ACCOUNTING_EDIT", object)')]
-class Accounting
-{
-    public ?int $id = null;
-
-    public ?string $currency = null;
-
-    public ?AccountingOwnerInterface $owner = null;
-
-    public ?Money $balance = null;
-}
diff --git a/src/ApiResource/Accounting/AccountingApiResource.php b/src/ApiResource/Accounting/AccountingApiResource.php
new file mode 100644
index 0000000..ef9ed39
--- /dev/null
+++ b/src/ApiResource/Accounting/AccountingApiResource.php
@@ -0,0 +1,50 @@
+<?php
+
+namespace App\ApiResource\Accounting;
+
+use ApiPlatform\Doctrine\Orm\State\Options;
+use ApiPlatform\Metadata as API;
+use App\Entity\Accounting\Accounting;
+use App\Entity\Money;
+use App\State\Accounting\AccountingStateProcessor;
+use App\State\Accounting\AccountingStateProvider;
+
+/**
+ * v4 features an advanced economy model under the hood.
+ * Accountings are implemented as a common interface for issuing and receiving Transactions,
+ * which allows different resources to have money-capabalities.
+ * \
+ * \
+ * Many different actions can trigger changes in Accountings, such as GatewayCheckouts being successfully charged.
+ */
+#[API\ApiResource(
+    shortName: 'Accounting',
+    stateOptions: new Options(entityClass: Accounting::class),
+    provider: AccountingStateProvider::class,
+    processor: AccountingStateProcessor::class,
+)]
+#[API\GetCollection()]
+#[API\Get()]
+#[API\Patch(security: 'is_granted("ACCOUNTING_EDIT", object)')]
+class AccountingApiResource
+{
+    public int $id;
+
+    /**
+     * The preferred currency for monetary operations.\
+     * 3-letter ISO 4217 currency code.
+     */
+    public string $currency;
+
+    /**
+     * Accountings can be owned by different resources.\
+     * Full-body owner data is not directly embedded,
+     * instead a middle object with context about the owner is given.
+     */
+    public AccountingOwner $owner;
+
+    /**
+     * The money currently held by the Accounting.
+     */
+    public Money $balance;
+}
diff --git a/src/ApiResource/Accounting/AccountingOwner.php b/src/ApiResource/Accounting/AccountingOwner.php
new file mode 100644
index 0000000..81471f9
--- /dev/null
+++ b/src/ApiResource/Accounting/AccountingOwner.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\ApiResource\Accounting;
+
+use App\Entity\User\User;
+use App\Entity\Project\Project;
+use App\Entity\Tipjar;
+
+class AccountingOwner
+{
+    /**
+     * Full-body of the owner data.
+     * @var User|Project|Tipjar
+     */
+    public object $data;
+
+    /**
+     * The schema type of the owner.
+     */
+    public string $schema;
+}