diff --git a/journal/commodity.ledger b/journal/commodity.ledger
new file mode 100644
index 0000000..c2eb88d
--- /dev/null
+++ b/journal/commodity.ledger
@@ -0,0 +1,78 @@
+;; 2021 currency conversion
+
+P 2021/07/01 EUR  .863558 GBP
+P 2021/08/01 EUR  .862069 GBP
+P 2021/09/01 EUR  .851282 GBP
+P 2021/10/01 EUR  .859846 GBP
+P 2021/11/01 EUR  .843098 GBP
+P 2021/12/01 EUR  .839842 GBP
+
+;; 2022 currency conversion
+
+P 2022/01/01 EUR  .851426 GBP
+P 2022/02/01 EUR  .832432 GBP
+P 2022/03/01 EUR  .836890 GBP
+P 2022/04/01 EUR  .832708 GBP
+P 2022/05/01 EUR  .832778 GBP
+P 2022/06/01 EUR  .844808 GBP
+P 2022/07/01 EUR  .860881 GBP
+P 2022/08/01 EUR  .851281 GBP
+P 2022/09/01 EUR  .845308 GBP
+P 2022/10/01 EUR  .871763 GBP
+P 2022/11/01 EUR  .869565 GBP
+P 2022/12/01 EUR  .859845 GBP
+
+;; 2023 currency conversion
+
+P 2023/01/01 EUR  .858221 GBP
+P 2023/02/01 EUR  .874049 GBP
+P 2023/03/01 EUR  .889521 GBP
+P 2023/04/01 EUR  .882301 GBP
+P 2023/05/01 EUR  .880204 GBP
+P 2023/06/01 EUR  .870398 GBP
+P 2023/07/01 EUR  .860437 GBP
+P 2023/08/01 EUR  .868432 GBP
+P 2023/09/01 EUR  .855945 GBP
+P 2023/10/01 EUR  .865426 GBP
+P 2023/11/01 EUR  .866476 GBP
+P 2023/12/01 EUR  .869565 GBP
+
+;; 2024 currency conversion
+
+P 2024/01/01 EUR  .864528 GBP
+P 2024/02/01 EUR  .857265 GBP
+P 2024/03/01 EUR  .856018 GBP
+P 2024/04/01 EUR  .854190 GBP
+P 2024/05/01 EUR  .853679 GBP
+P 2024/06/01 EUR  .851861 GBP
+P 2024/07/01 EUR  .844309 GBP
+P 2024/08/01 EUR  .839066 GBP
+P 2024/09/01 EUR  .852951 GBP
+P 2024/10/01 EUR  .842034 GBP
+P 2024/11/01 EUR  .844451 GBP
+P 2024/12/01 EUR  .834933 GBP
+
+;; 2025 currency conversion
+
+P 2025/01/01 EUR  .830978 GBP
+P 2025/02/01 EUR  .831186 GBP
+P 2025/03/01 EUR  .824702 GBP
+P 2025/04/01 EUR  .836654 GBP
+P 2025/05/01 EUR  .851014 GBP
+P 2025/06/01 EUR  .842034 GBP
+P 2025/07/01 EUR  .858322 GBP
+P 2025/08/01 EUR  .870119 GBP
+P 2025/09/01 EUR  .864453 GBP
+P 2025/10/01 EUR  .872104 GBP
+P 2025/11/01 EUR  .876876 GBP
+P 2025/12/01 EUR  .879374 GBP
+
+;; 2026 currency conversion
+
+P 2026/01/01 EUR  .873073 GBP
+P 2026/02/01 EUR  .862916 GBP
+P 2026/03/01 EUR  .869414 GBP
+P 2026/04/01 EUR  .871622 GBP
+P 2026/05/01 EUR  .896128 GBP
+P 2026/06/01 EUR  .864555 GBP
+P 2026/07/01 EUR  .855510 GBP
diff --git a/journal/index.ledger b/journal/index.ledger
index 82f877d..fd6a6bb 100644
--- a/journal/index.ledger
+++ b/journal/index.ledger
@@ -1,16 +1,70 @@
 ;; ACCOUNTS
 
+account assets ;; type:A
 account assets:common-fund
 account assets:restricted:monthly-meetings
 account assets:restricted:resolution-writing
 account assets:restricted:paying-invoices
+account assets:restricted:critical-fixes
+account assets:restricted:critical-fixes:early-2024-push
+account assets:restricted:abra-integration-test-suite
+account assets:restricted:abra-integration-test-suite:daily-testing
+account assets:restricted:backup-improvements
+account assets:restricted:cobra-migration
+account assets:restricted:abra-release
+account assets:restricted:kite-flying
+account assets:restricted:website-redesign
+account assets:restricted:sutty-website
+account assets:restricted:backup-bot-two
+account assets:restricted:radmin
+account assets:restricted:escuela-comun-recipes
+account assets:restricted
+
+; early funding
+account revenues ;; type:R
+account revenues:cos-funding
 
 account revenues:membership-dues
-account revenues:uncategorized
+account revenues:infrastructure-sustainability
+account revenues:community-contribution
+account revenues:one-time-contribution
+; TODO track donation
+account revenues:private-donation
 
+account expenses ;; type:E
 account expenses:uncategorized
+; early unbudgeted expenses
+account expenses:early-design
+account expenses:early-dev
+account expenses:early-meeting
+
+account expenses:abra
+account expenses:abra-release
+account expenses:budgeted:monthly-meetings
+account expenses:budgeted:resolution-writing
+account expenses:budgeted:critical-fixes
+account expenses:budgeted:abra-integration-test-suite
+account expenses:budgeted:backup-improvements
+account expenses:budgeted:cobra-migration
+account expenses:budgeted:kite-flying
+account expenses:budgeted:kite-flying-participation
+account expenses:budgeted:paying-invoices
+account expenses:budgeted:website-redesign
+account expenses:budgeted:sutty-website
+account expenses:vps-hosting
+
+account equity ;; type:E
+; moving funds to platform 6
+account equity:account-transfer
 
 ;; JOURNALS
 
 include coop-cloud.ledger
 include budget.ledger
+
+;; COMMODITIES
+
+include commodity.ledger
+commodity 1,000.00 EUR
+commodity 1,000.00 GBP
+commodity 1,000.00 HRS