Capital to outcomes ledger
Connect each pound of capital to what it demonstrably achieved: delivered units of work, utilisation, independently supported customer receipts, operating cost, energy, water, depreciation and eventual reuse or recycling of the assets it bought. Every figure is tagged MEASURED (with its meter or receiver) or ESTIMATED (with its method and assumptions); the two are never summed without saying so. For compute assets: chips and data centres link to energy and water meters, useful work delivered, maintenance and end-of-life route. The ledger cannot promise future demand or prevent speculation; it makes unsupported growth claims visible and it makes waste a measured quantity instead of a slogan. Scenarios (such as stranded assets) carry their assumptions. Rules that apply: Companies Act 2006 s172 reporting; UK SDR and TCFD-aligned disclosures; GHG Protocol scopes as the measurement method.