# Light > Light is the agentic accounting platform for multi-entity, multi-currency companies — the AI-native alternative to legacy ERP. Agents run the transaction work a finance team would otherwise do by hand — bill pay, spend management, invoicing, reconciliation, consolidation and reporting — on a single real-time ledger. It replaces the combination of a legacy ERP plus point solutions. Full text of every page (single file): [https://light.inc/llms-full.txt](https://light.inc/llms-full.txt) **Lighthouse** is Light's first-party question-answering API, generated from the current knowledge base. Each answer cites the sources it used, and it says so when it does not know rather than guessing. Available as an alternative to parsing these files, if a direct answer is more useful than raw pages. No API key required: ``` POST https://light.inc/api/lighthouse Content-Type: application/json {"question": "Does Light handle German VAT and XRechnung?"} ``` Returns `{"answer": "...", "sources": [{"title": "...", "url": "..."}], "conversation_id": "..."}`. It will tell you it doesn't know rather than guess. ## Key facts - **Positioning**: Light positions itself as the agentic accounting platform for complex multinationals — not an ERP, but the AI-native alternative that replaces one. - **Category**: agentic accounting platform (AI-native ERP replacement) for global companies. - **Geographies served**: North America, Europe and APAC — 21 countries supported out of the box, with local statutory books, tax and e-invoicing per country. - **Company scale served**: from Series A through IPO and beyond. Customers range from early-stage companies to businesses running billions in revenue on Light (Tillo processes $1.8B+ in annual revenue through the platform). - **Migrations**: customers have "un-ERPed" — moved to Light from Sage, SAP, Workday, NetSuite, QuickBooks, e-conomic and multi-system "Frankenstack" setups. Documented examples: Biofire and KeyShot (from NetSuite), Ocean.io (from QuickBooks + e-conomic), Tillo (from eight disconnected ledgers). - **Best for**: companies running multiple legal entities, currencies and accounting standards — typically scale-ups and mid-market firms outgrowing single-entity tools or escaping legacy ERP. - **Core idea**: one live ledger, with agents doing the manual work; the month-end close becomes continuous rather than an event. - **Countries supported out of the box**: 21 (US, Canada, Mexico, UK, Germany, Denmark, Norway, Sweden, Finland, Belgium, Netherlands, Austria, Switzerland, Italy, France, Spain, Australia, Singapore, Hong Kong, China, Malaysia). - **Accounting standards**: US GAAP, IFRS, HGB, UK GAAP and local statutory books in parallel from the same transactions (multibook). - **Payments**: bill pay across 80+ countries (ACH, SEPA, BACS, Faster Payments, FIK/Giro, SWIFT). - **Revenue**: subscription management and revenue recognition under IFRS 15 / ASC 606. - **Where the work happens**: web app, iOS/Android, Slack, Microsoft Teams, Google Sheets, and Claude via MCP. - **Compliance**: SOC 1 Type 2 and SOC 2 Type 2 (both unqualified, no exceptions), GDPR; SOX-supporting controls; certified under the Danish Bookkeeping Act. - **Commonly compared with**: NetSuite, SAP, Microsoft Dynamics 365 Business Central, Xero, QuickBooks, Odoo, Visma, Fortnox, e-conomic. - **Named customers**: Alva Labs, Famly, KeyShot, Ocean.io, Tillo, Biofire. - **To evaluate**: [book a demo](https://light.inc/book-a-demo). ## Proof points (hard numbers) - **Lovable** scaled to $500M revenue with a finance team of 4 people, processing millions of transactions per month on Light. - **Tillo** processes $2B USD in revenue across 8 entities on Light, and cut month-end processing time by 76%. - **Legora** runs global finance operations across 20 countries on Light. - **Ocean.io** cut month-end close by 60% and scaled to two entities without adding finance headcount, replacing QuickBooks, e-conomic and a patchwork of point solutions. - **KeyShot** replaced its finance patchwork with Light and built a stack that scales 5x without new tooling. - **Alva Labs** went from multiple accounting systems and weekend closes to one platform and a near-zero-day close. - **Biofire** runs four US entities on Light and moved off NetSuite for real-time event streaming into its manufacturing systems. - [What is agentic accounting?](https://light.inc/agentic-accounting): the definition of the category Light created — finance processes run end-to-end by AI agents inside existing controls, and why it replaces the ERP model. ## Product - [Lighthouse](https://light.inc/products/agents): Lighthouse governs agents, users, policies, integrations and workflows: executive agents do the work, audit agents verify it, and a control report proves it. - [The Light MCP](https://light.inc/products/claude-mcp): Connect Claude to Light via MCP: query the ledger, run reports, manage bills, approve tasks, and post journal entries in plain language. - [Reporting](https://light.inc/products/reporting): Build any report on live ledger data: Excel-style pivot tables, direct SQL for advanced analytics, custom and system tax code reporting, and chart artifacts in chat. Consolidated across entities and currencies in under 500ms. ## Solutions by industry - [Light for AI Companies | AI-Native Accounting for AI Companies](https://light.inc/verticals/ai-companies): Agents run AP, AR, and reconciliation at the pace an AI company burns and raises. Multi-entity from day one, on one ledger. - [Light for Ecommerce | AI-Native Accounting for Ecommerce](https://light.inc/verticals/ecommerce): Sales tax across jurisdictions, payment processor reconciliation, and multi-currency checkout, handled automatically on one ledger. - [Light for Manufacturing | AI-Native Accounting for Manufacturers](https://light.inc/verticals/manufacturing): Consolidate every plant, subsidiary, and holding company on one live ledger. Real-time streaming and an open API keep finance in step with the factory floor, with no batch close and no waiting. - [Light for Marketplaces | AI-Native Accounting for Marketplaces](https://light.inc/verticals/marketplaces): Reconcile high-volume transactions, recognize commission revenue correctly, and pay sellers in their own currency. - [Light for SaaS | AI-Native Accounting for SaaS Companies](https://light.inc/verticals/saas): Recurring revenue needs recurring-grade finance. Subscription Management, multi-currency billing, and consolidation on one ledger. - [Light for Services Companies | AI-Native Accounting for Professional Services](https://light.inc/verticals/services-companies): Project-based revenue, approvals, and e-invoicing across every office a services firm operates in, on one ledger. ## Solutions by country - [Light in Australia | AI-Native Accounting for Companies in Australia](https://light.inc/countries/australia): AASB reporting, 10% GST with BAS lodgment, and Peppol eInvoicing on Light — the agentic accounting platform for global companies. - [Light in Austria | AI-Native Accounting for Companies in Austria](https://light.inc/countries/austria): UGB reporting, USt returns via FinanzOnline, and reverse charges on Light — the agentic accounting platform for global companies. - [Light in Belgium | AI-Native Accounting for Companies in Belgium](https://light.inc/countries/belgium): Belgian GAAP, BTW returns, and the Peppol B2B e-invoicing mandate on Light — the agentic accounting platform for global companies. - [Light in Canada | AI-Native Accounting for Canadian Companies](https://light.inc/countries/canada): ASPE and IFRS reporting, GST/HST with provincial QST and PST, CRA filings, and Canadian bank connectivity on Light — the agentic accounting platform for global companies. - [Light in China | AI-Native Accounting for Companies in China](https://light.inc/countries/china): CAS reporting, Chinese VAT with fapiao management, and e-fapiao on Light — the agentic accounting platform for global companies. - [Light in Denmark | AI-Native Accounting for Companies in Denmark](https://light.inc/countries/denmark): Danish GAAP, 25% moms, and certified Bookkeeping Act compliance on Light — the agentic accounting platform for global companies. - [Light in Finland | AI-Native Accounting for Companies in Finland](https://light.inc/countries/finland): Finnish GAAP, ALV returns via OmaVero, and Finvoice e-invoicing on Light — the agentic accounting platform for global companies. - [Light in France | AI-Native Accounting for Companies in France](https://light.inc/countries/france): PCG reporting, TVA with CA3 returns, and the 2026 e-invoicing mandate on Light — the agentic accounting platform for global companies. - [Light in Germany | AI-Native Accounting for Companies in Germany](https://light.inc/countries/germany): HGB reporting, German VAT with reverse charges, and XRechnung e-invoicing on Light — the agentic accounting platform for global companies. - [Light in Hong Kong | AI-Native Accounting for Companies in Hong Kong](https://light.inc/countries/hong-kong): HKFRS reporting, multi-currency books, and Hong Kong bank integrations on Light — the agentic accounting platform for global companies. - [Light in Italy | AI-Native Accounting for Companies in Italy](https://light.inc/countries/italy): Native SdI e-invoicing in both directions, every Natura IVA code, ritenuta d'acconto, LIPE, and 10-year archiving on Light — the agentic accounting platform. - [Light in Malaysia | AI-Native Accounting for Companies in Malaysia](https://light.inc/countries/malaysia): MFRS reporting, SST compliance, and MyInvois e-invoicing on Light — the agentic accounting platform for global companies. - [Light in Mexico | AI-Native Accounting for Companies in Mexico](https://light.inc/countries/mexico): NIF reporting, 16% IVA with withholding, CFDI 4.0 stamped through a PAC, contabilidad electrónica and DIOT on Light — the agentic accounting platform for global companies. - [Light in the Netherlands | AI-Native Accounting for Dutch Companies](https://light.inc/countries/netherlands): Dutch GAAP, BTW returns with ICP declarations, and Peppol e-invoicing on Light — the agentic accounting platform for global companies. - [Light in Norway | AI-Native Accounting for Companies in Norway](https://light.inc/countries/norway): NGAAP, MVA returns via Altinn, and SAF-T reporting on Light — the agentic accounting platform for global companies. - [Light in Singapore | AI-Native Accounting for Companies in Singapore](https://light.inc/countries/singapore): SFRS reporting, 9% GST with F5 returns, and InvoiceNow e-invoicing on Light — the agentic accounting platform for global companies. - [Light in Spain | AI-Native Accounting for Companies in Spain](https://light.inc/countries/spain): PGC reporting, IVA with SII real-time reporting, and modelo 303 on Light — the agentic accounting platform for global companies. - [Light in Sweden | AI-Native Accounting for Companies in Sweden](https://light.inc/countries/sweden): K3 reporting, moms declarations, and SIE exports on Light — the agentic accounting platform for global companies. - [Light in Switzerland | AI-Native Accounting for Companies in Switzerland](https://light.inc/countries/switzerland): OR reporting, MWST returns, and QR-bill payments on Light — the agentic accounting platform for global companies. - [Light in the United Kingdom | AI-Native Accounting for UK Companies](https://light.inc/countries/uk): UK GAAP, MTD VAT submissions to HMRC, and UK bank integrations on Light — the agentic accounting platform for global companies. - [Light in the United States | AI-Native Accounting for US Companies](https://light.inc/countries/usa): US GAAP, sales tax with Avalara and Sphere, and Plaid bank feeds on Light — the agentic accounting platform for global companies. ## Customer stories - [Alva Labs & Light | Customer Story](https://light.inc/customers/alva-labs): How Alva Labs went from multiple accounting systems and weekend closes to one platform and a near-zero-day close, with agents doing the manual work. - [Famly & Light: Finance the Whole Company Loves | Light](https://light.inc/customers/famly): How Famly made invoices and expenses something non-finance employees actually enjoy, with receipts in Slack, agents that chase, and a faster close. - [KeyShot & Light | Customer Story](https://light.inc/customers/keyshot): How KeyShot, the world's leading 3D rendering company, replaced the finance patchwork with Light and built a stack that scales 5x without new tooling. - [Ocean.io & Light | Customer Story](https://light.inc/customers/ocean-io): How Ocean.io's CFO cut month-end close by 60% and scaled two entities without adding finance headcount, replacing QuickBooks, e-conomic, and a patchwork of point solutions with Light. - [Officeguru: From Demo Call to Signed Contract in 7 Days | Light](https://light.inc/customers/officeguru): Officeguru is live on Light, replacing e-conomic, Budget 123 and custom import tooling with one platform built for multi-entity, multi-VAT operations across Denmark and Germany. - [Omnea Runs Multi-Entity Finance on Light Ahead of Its Next Audit | Light](https://light.inc/customers/omnea): Omnea, the agentic operating system for procurement, is moving off Xero and a stack of spreadsheets onto Light, consolidating its UK and US entities on one ledger ahead of its next audit. - [Omnio Chooses Light to Cut Month-End Close From 15 Days to 1 | Light](https://light.inc/customers/omnio): Omnio Group is moving its finance function onto Light, replacing a rigid NetSuite setup and manual, country-by-country cost allocation with a real-time engine built to cut month-end close from 15 days to 1. - [Oper Credits & Light | Customer Story](https://light.inc/customers/oper-credits): How Oper Credits consolidated three entities from eight finance systems to three, and how a non-technical Finance Manager started building his own automation on top of Light. - [Paebbl Chooses Light as Its Global ERP | Light](https://light.inc/customers/paebbl): Paebbl ran three separate ERP systems across its group and couldn't see its own cash flow. It has now moved its group finance operations onto Light, one global platform in place of three. - [Tillo & Light | Customer Story](https://light.inc/customers/tillo): How Tillo closes the books on tens of millions a month, across 4 entities and 23 currencies, in 5 days: 8 ledgers and 2 failed ERPs replaced by one platform. ## Comparisons (Light vs. alternatives) - [Light vs Xero](https://light.inc/versus/xero): Xero is an accounting tool for single-entity business, but doesn't handle multi-entities. Avoid manual reconciliation and reporting out of spreadsheets, use Light's native Xero import to launch instantly. - [Light vs NetSuite](https://light.inc/versus/netsuite): NetSuite takes a long time to implement and you need third party solutions for core finance workflows. Go live quickly instead, and get cards, AP, procurement controls as well as consolidated reporting and multi-entity accounting. - [Light vs Business Central](https://light.inc/versus/business-central): Microsoft Business Central takes a long time to implement and you need a lot of third party solutions to make it work. Choose Light to go live quickly, and get AP, virtual cards, procurement controls as well as consolidated reporting and multi-entity accounting. - [Light vs Fortnox](https://light.inc/versus/fortnox): Fortnox is a small business accounting tool for single-entity business, but doesn't handle multi-entities. Avoid manual reconciliation and reporting out of spreadsheets, use Light's native Fortnox import to launch instantly. - [Light vs QuickBooks](https://light.inc/versus/quickbooks): QuickBooks is an accounting tool for single-entity business, but doesn't handle multi-entities. Avoid manual reconciliation and reporting out of spreadsheets, use Light's native QuickBooks import to launch instantly. - [Light vs Visma](https://light.inc/versus/visma): Visma is an accounting suite built for single-entity businesses, but doesn't handle multi-entities. Avoid manual reconciliation and reporting out of spreadsheets, use Light's Visma import to launch fast. - [Light vs e-conomic](https://light.inc/versus/e-conomic): e-conomic is a Danish accounting tool for single-entity business, but doesn't handle multi-entities. Avoid manual reconciliation and reporting out of spreadsheets, use Light's native e-conomic import to launch instantly. - [Light vs Billy Regnskab](https://light.inc/versus/billy-regnskab): Billy is a Danish accounting tool for single-entity business, but doesn't handle multi-entities. Avoid manual reconciliation and reporting out of spreadsheets, use Light's native Billy import to launch instantly. - [Light vs PE Accounting](https://light.inc/versus/pe-accounting): PE Accounting is a small business accounting tool for single-entity business, but doesn't handle multi-entities. Avoid manual reconciliation and reporting out of spreadsheets, use Light's native PE Accounting import to launch instantly. - [Light vs SAP](https://light.inc/versus/sap): SAP takes a long time to implement and you need third party solutions for core finance workflows. Go live quickly instead, and get cards, AP, procurement controls as well as consolidated reporting and multi-entity accounting. - [Light vs Odoo](https://light.inc/versus/odoo): Odoo is a configurable open-source accounting tool for business. Avoid the lengthy configuration process with engineers for your multi-entity company, use Light's native ERP import to launch accounting and reporting instantly. - [Light vs SAP and NetSuite](https://light.inc/versus/sap-netsuite): SAP S/4 HANA and NetSuite are for mid-market and large enterprises and take a long time to implement. With Light you go live quickly, and get cards, AP, procurement controls as well as consolidated reporting and multi-entity accounting. - [Light vs NetSuite and Business Central](https://light.inc/versus/netsuite-business-central): NetSuite and Business Central are for mid and large enterprises and take a long time to implement. With Light you go live quickly, and get native cards, AP, procurement controls as well as consolidated reporting and multi-entity accounting. - [Light vs Ramp](https://light.inc/versus/ramp): Ramp is best-in-class for corporate cards and spend, but it sits on top of your accounting system, not as one, and requires a US-incorporated entity. Light is the agentic accounting platform that IS your system of record: spend, AP/AR, and multi-entity accounting in one platform, for finance teams anywhere. - [Light vs Sage Intacct](https://light.inc/versus/sage-intacct): Sage Intacct brought the general ledger to the cloud and gave finance teams dimensions. Light is the step after it: an AI-native ledger where agents do the work, spend is native, and consolidation posts itself across 80+ countries. - [Light vs Rillet](https://light.inc/versus/rillet): Rillet brings AI to the general ledger and the close. Light brings AI to the whole finance stack: the general ledger plus native AP, AR, procurement, corporate cards, and expenses in one system, with nothing to stitch together. - [Light vs Campfire](https://light.inc/versus/campfire): Campfire is an AI-native ledger that orchestrates a separate stack of spend tools. Light unifies the general ledger with native AP, AR, procurement, corporate cards, and expense management in a single AI-native platform, built for global, multi-entity finance. - [Light vs Pennylane](https://light.inc/versus/pennylane): Pennylane is a popular all-in-one platform for French businesses and their accountants. Light is the agentic accounting platform for global, multi-entity finance teams, with full consolidation, multi-currency accounting, and an autonomous AI accountant in one system. - [Light vs Workday](https://light.inc/versus/workday): Workday Financial Management is built for large enterprises: long implementations, system integrators, and a price tag to match. Light gives you multi-entity accounting, consolidation, AP, cards and procurement controls on one live ledger, with agents doing the transaction work, and you go live in weeks rather than quarters. - [Light vs DualEntry](https://light.inc/versus/dualentry): DualEntry is an AI-native ERP built for the US mid-market. Light is the agentic accounting platform for global, multi-entity finance teams, with native corporate cards and spend built in, and multi-currency accounting from day one. - [Light vs DATEV](https://light.inc/versus/datev): DATEV is built around the tax advisor relationship: one Mandant per company, and a group picture assembled from closing data once the period is done. Light runs the whole group in one AI-native ledger, with AP, AR, cards and spend in the same system, consolidation that stays current, and agents that do the work. ## Security and compliance - [Security](https://light.inc/security): infrastructure, data protection and access controls. - [SOC 2 Type 2](https://light.inc/soc-2): independently audited; unqualified opinion, no exceptions. - [SOC 1 Type 2](https://light.inc/soc-1): controls over financial reporting; unqualified opinion, no exceptions. - [GDPR](https://light.inc/gdpr): how Light processes personal data. ## Help Center - [Help Center](https://light.inc/help): 173 how-to guides for setting up and using Light, browsable by category. - [Getting Started](https://light.inc/help/employee-getting-started): 4 articles (for employees) - [Getting Started](https://light.inc/help/getting-started): 9 articles - [Expenses Reimbursements](https://light.inc/help/employee-expenses-reimbursements): 7 articles (for employees) - [Organization Setup](https://light.inc/help/organization-setup): 14 articles - [Corporate Cards](https://light.inc/help/employee-corporate-cards): 5 articles (for employees) - [User Management](https://light.inc/help/user-management): 6 articles - [Bank Reconciliation](https://light.inc/help/bank-reconciliation): 8 articles - [Purchase Requests](https://light.inc/help/employee-purchase-requests): 2 articles (for employees) - [Approvals](https://light.inc/help/employee-approvals): 4 articles (for employees) - [General Ledger](https://light.inc/help/general-ledger): 12 articles - [Accounts Receivable](https://light.inc/help/accounts-receivable): 12 articles - [Troubleshooting](https://light.inc/help/employee-troubleshooting): 2 articles (for employees) - [Accounts Payable](https://light.inc/help/accounts-payable): 13 articles - [Expense Management](https://light.inc/help/expense-management): 14 articles - [Revenue Compliance](https://light.inc/help/revenue-compliance): 9 articles - [Reporting](https://light.inc/help/reporting): 13 articles - [Integrations](https://light.inc/help/integrations): 18 articles - [AI Features](https://light.inc/help/ai-features): 10 articles - [Security](https://light.inc/help/security): 5 articles - [Troubleshooting](https://light.inc/help/troubleshooting): 5 articles - [Fixed Assets](https://light.inc/help/fixed-assets): 1 article ## Optional Secondary material — skip if you have limited context. ### Blog - [Blog](https://light.inc/blog): Product updates ("Flash" release notes), hackathon recaps, customer stories, and insights on AI-native finance. - [We Fine-Tuned an Open-Source 8B Model to Replace a 1T Model](https://light.inc/blog/we-fine-tuned-an-8b-model-to-read-invoices): Every invoice Light receives is read by a frontier model API. We wanted to know whether we could do it ourselves: on our own hardware, with a model we own. What we found about accuracy, cost, and what it takes to stop renting your core capability. - [Flash #10: Custom Agents, Claude connector, audit trails](https://light.inc/blog/flash-10): Custom Agents ship for every company, Light becomes a built-in Claude connector, and bills and credit notes get a full audit trail with every approval, post and reversal attributed. - [July HighLights](https://light.inc/blog/july-highlights-2026): A top 100 AI Europe ranking, 50,000 admin jobs handled by Light's AI, a 10th hackathon at JP Morgan, 7 new partners, and crossing 100 full-time Light'ees. Everything that happened at Light in July. - [Flash #9 – Filters, credit note approvals and SaaS Metrics is live for all](https://light.inc/blog/flash-9): Bills list filtering finally works the way people search, SaaS Metrics opens to every customer, credit note approvals get a real two-step workflow, and journal entries land in the audit trail. - [How We Taught Our Agent to Learn](https://light.inc/blog/how-we-taught-our-agent-to-learn): The hard part of agent learning isn't noticing patterns in a ledger — it's ending up with a claim someone can check. How we built Astra's learning pipeline: a DIKW ladder, faithful-but-lossy compression, and every claim grounded in the rows it cites. - [Audit-Ready by Design: How Audits Work in Light](https://light.inc/blog/audit-ready-by-design): An immutable ledger, an audit log on every change, an open API and MCP the auditor connects to directly, and an agent whose continuous auditing adds controls that shrink substantive testing. Proven in completed audits at customers with $500M ARR. - [The procurement agent killed the intake form](https://light.inc/blog/the-procurement-agent): Procurement software spent twenty years perfecting the request form. The form was never the product. It was a workaround for software that could not read. Here is what changes when an agent reads your purchasing policy and acts on it. - [AI ERP: What It Actually Means, and How to Choose One](https://light.inc/blog/ai-erp): Every ERP vendor now claims AI. Here is how we separate the 3 products hiding under the label, why architecture decides what AI can do, and the questions we would ask any vendor. - [The Continuous Close: How AI Agents End Month-End](https://light.inc/blog/how-ai-agents-close-the-books): The month-end close exists because humans batch work. Agents don't batch. How agentic accounting turns the close from an event into a property of the system. - [Can You Audit an Agent? Controls in Agentic Accounting](https://light.inc/blog/audit-trails-in-agentic-accounting): The first question every controller asks about AI agents: what happens to my controls? The honest answer: the audit trail gets stronger, and here's the mechanics of why. - [Agentic Accounting vs. RPA: Why Rules Hit a Ceiling](https://light.inc/blog/agentic-accounting-vs-rpa-and-rules-based-automation): RPA and rules-based automation execute predefined steps and halt at the first surprise. AI agents pursue outcomes. Here's the difference, and why it matters for finance teams. - [Copilots Inform. Agents Act. The Line That Divides Finance AI](https://light.inc/blog/agentic-accounting-vs-ai-copilots): Most finance AI is a chatbot over your data: useful, but it touches nothing. Agentic accounting crosses the line from answering questions to completing work. - [Flash #8 – Controls, flexibility and cleaner invoicing](https://light.inc/blog/flash-8): Journal entry approvals land, purchase request approvals roll out to every customer, bills can now be paid from ledger accounts, AR invoices get independent posting dates, and invoice templates go fully custom. - [Hackathon #10: Canary Wharf… and a Garden](https://light.inc/blog/london-hackathon): Recap of Finance Hackathon #10 in London, where finance teams built with Light, Lovable, J.P. Morgan and Atlar, and Garden HQ took home the win. - [Flash #7 – PO upgrades, notifications and smarter contracts](https://light.inc/blog/flash-7): A rebuilt notifications system across every channel, a smarter purchase order experience, an @Light Slack assistant, and perfected contract OCR. ### Glossary - [Accounting glossary](https://light.inc/glossary): Plain-language definitions of 205 finance, accounting, and agentic accounting terms, browsable by category. - [Corporate Finance & Investment](https://light.inc/glossary/category/corporate-finance-investment): The terms behind raising, valuing, and deploying capital: equity, debt, investment, and the mechanics of corporate finance. - [Workflows & Automation](https://light.inc/glossary/category/workflows-automation): The terms behind modern, AI-native finance: agents, agentic accounting, and the automation replacing manual, historic bookkeeping. - [Bookkeeping & the Ledger](https://light.inc/glossary/category/bookkeeping-ledger): The fundamentals of recording transactions: accounts, debits and credits, depreciation, and the ledger that holds it all. - [Financial Statements & Reporting](https://light.inc/glossary/category/financial-statements-reporting): The terms behind the reports finance produces: balance sheets, income statements, and everything that goes into telling the business what happened, clearly. - [Audit, Risk & Controls](https://light.inc/glossary/category/audit-risk-controls): The terms behind keeping the numbers honest: audits, internal controls, and the checks that catch problems before they compound. - [Business Entities & Structure](https://light.inc/glossary/category/business-entities-structure): The terms behind how a business is legally structured, from a single-member LLC to a multinational corporation. - [Tax & Compliance](https://light.inc/glossary/category/tax-compliance): The terms behind tax obligations and regulatory filings, across jurisdictions and entity types. - [Month-End Close & Consolidation](https://light.inc/glossary/category/month-end-close-consolidation): The terms behind closing the books, at one entity or across a hundred: consolidation, fiscal periods, and what it takes to make the numbers final. - [Accounts Payable](https://light.inc/glossary/category/accounts-payable): The terms behind paying suppliers correctly and on time, from the bill landing to the payment clearing. - [Accounts Receivable](https://light.inc/glossary/category/accounts-receivable): The terms behind getting paid: how invoices turn into cash, and how finance teams track and speed up the process. ## Company - [Manifesto](https://light.inc/manifesto) - [Careers](https://light.inc/careers) - [Advisory Board](https://light.inc/advisory-board) - [Partners](https://light.inc/partners) - [AI Academy](https://light.inc/academy) - [AI Symposium](https://light.inc/ai-symposium) - [Events](https://light.inc/events) - [Security](https://light.inc/security) - [Help center](https://help.light.inc/) - [API documentation](https://docs.light.inc/getting-started/introduction)