Ledger
SampleEvery contribution, distribution and return of capital, by date and by investor, with running balances.
Sample ledger. Every investor and amount is a sample; records only, no money moves through Apolis.
The sample deal's cap table, posted rows only, through Jan 2031. The permanent loan is planned at month 61. As of Jan 2031.
- Transactions
- 30
- 10 investors, 3 events
- Contributed
- $18,266,779.33
- Cash back
- $1,313,177.08
- Distributions and return of capital
- Net invested
- $16,953,602.25
- January 6, 2027Sample Sponsor LLC$398,192.35
- January 6, 2027Sample Family Office LLC$363,284.35
- January 6, 2027Sample Pension Advisors LP$3,091,482.13
- January 6, 2027Sample Capital Partners LLC$2,747,984.11
- January 6, 2027Sample Insurance Holdings LLC$2,404,486.09
- January 6, 2027Sample Physician Group LLC$1,717,490.07
- January 6, 2027Sample University Associates LP$1,373,992.06
- January 6, 2027Sample Wealth Management LLC$1,030,494.04
- January 6, 2027Sample Individual Investor$137,399.21
- January 6, 2027Apolis (fee invested back as an LP)$7,265.69
- February 6, 2028Sample Sponsor LLC$149,852.66
- February 6, 2028Sample Family Office LLC$136,715.65
- February 6, 2028Sample Pension Advisors LP$1,163,424.71
- February 6, 2028Sample Capital Partners LLC$1,034,155.30
- February 6, 2028Sample Insurance Holdings LLC$904,885.89
- February 6, 2028Sample Physician Group LLC$646,347.06
- February 6, 2028Sample University Associates LP$517,077.65
- February 6, 2028Sample Wealth Management LLC$387,808.24
- February 6, 2028Sample Individual Investor$51,707.76
- February 6, 2028Apolis (fee invested back as an LP)$2,734.31
- January 6, 2031Sample Sponsor LLC$39,398.30
- January 6, 2031Sample Family Office LLC$35,944.41
- January 6, 2031Sample Pension Advisors LP$305,880.20
- January 6, 2031Sample Capital Partners LLC$271,893.51
- January 6, 2031Sample Insurance Holdings LLC$237,906.82
- January 6, 2031Sample Physician Group LLC$169,933.44
- January 6, 2031Sample University Associates LP$135,946.76
- January 6, 2031Sample Wealth Management LLC$101,960.07
- January 6, 2031Sample Individual Investor$13,594.68
- January 6, 2031Apolis (fee invested back as an LP)$718.89
| Date | Investor | Type | Amount | Contributed to date | Cash back to date | Net invested |
|---|---|---|---|---|---|---|
| January 6, 2027 | Sample Sponsor LLC | Contribution | $398,192.35 | $398,192.35 | $0.00 | $398,192.35 |
| January 6, 2027 | Sample Family Office LLC | Contribution | $363,284.35 | $761,476.70 | $0.00 | $761,476.70 |
| January 6, 2027 | Sample Pension Advisors LP | Contribution | $3,091,482.13 | $3,852,958.83 | $0.00 | $3,852,958.83 |
| January 6, 2027 | Sample Capital Partners LLC | Contribution | $2,747,984.11 | $6,600,942.94 | $0.00 | $6,600,942.94 |
| January 6, 2027 | Sample Insurance Holdings LLC | Contribution | $2,404,486.09 | $9,005,429.03 | $0.00 | $9,005,429.03 |
| January 6, 2027 | Sample Physician Group LLC | Contribution | $1,717,490.07 | $10,722,919.10 | $0.00 | $10,722,919.10 |
| January 6, 2027 | Sample University Associates LP | Contribution | $1,373,992.06 | $12,096,911.16 | $0.00 | $12,096,911.16 |
| January 6, 2027 | Sample Wealth Management LLC | Contribution | $1,030,494.04 | $13,127,405.20 | $0.00 | $13,127,405.20 |
| January 6, 2027 | Sample Individual Investor | Contribution | $137,399.21 | $13,264,804.41 | $0.00 | $13,264,804.41 |
| January 6, 2027 | Apolis (fee invested back as an LP) | Contribution | $7,265.69 | $13,272,070.10 | $0.00 | $13,272,070.10 |
| February 6, 2028 | Sample Sponsor LLC | Contribution | $149,852.66 | $13,421,922.76 | $0.00 | $13,421,922.76 |
| February 6, 2028 | Sample Family Office LLC | Contribution | $136,715.65 | $13,558,638.41 | $0.00 | $13,558,638.41 |
| February 6, 2028 | Sample Pension Advisors LP | Contribution | $1,163,424.71 | $14,722,063.12 | $0.00 | $14,722,063.12 |
| February 6, 2028 | Sample Capital Partners LLC | Contribution | $1,034,155.30 | $15,756,218.42 | $0.00 | $15,756,218.42 |
| February 6, 2028 | Sample Insurance Holdings LLC | Contribution | $904,885.89 | $16,661,104.31 | $0.00 | $16,661,104.31 |
| February 6, 2028 | Sample Physician Group LLC | Contribution | $646,347.06 | $17,307,451.37 | $0.00 | $17,307,451.37 |
| February 6, 2028 | Sample University Associates LP | Contribution | $517,077.65 | $17,824,529.02 | $0.00 | $17,824,529.02 |
| February 6, 2028 | Sample Wealth Management LLC | Contribution | $387,808.24 | $18,212,337.26 | $0.00 | $18,212,337.26 |
| February 6, 2028 | Sample Individual Investor | Contribution | $51,707.76 | $18,264,045.02 | $0.00 | $18,264,045.02 |
| February 6, 2028 | Apolis (fee invested back as an LP) | Contribution | $2,734.31 | $18,266,779.33 | $0.00 | $18,266,779.33 |
| January 6, 2031 | Sample Sponsor LLC | Distribution, operations | $39,398.30 | $18,266,779.33 | $39,398.30 | $18,227,381.03 |
| January 6, 2031 | Sample Family Office LLC | Distribution, operations | $35,944.41 | $18,266,779.33 | $75,342.71 | $18,191,436.62 |
| January 6, 2031 | Sample Pension Advisors LP | Distribution, operations | $305,880.20 | $18,266,779.33 | $381,222.91 | $17,885,556.42 |
| January 6, 2031 | Sample Capital Partners LLC | Distribution, operations | $271,893.51 | $18,266,779.33 | $653,116.42 | $17,613,662.91 |
| January 6, 2031 | Sample Insurance Holdings LLC | Distribution, operations | $237,906.82 | $18,266,779.33 | $891,023.24 | $17,375,756.09 |
| January 6, 2031 | Sample Physician Group LLC | Distribution, operations | $169,933.44 | $18,266,779.33 | $1,060,956.68 | $17,205,822.65 |
| January 6, 2031 | Sample University Associates LP | Distribution, operations | $135,946.76 | $18,266,779.33 | $1,196,903.44 | $17,069,875.89 |
| January 6, 2031 | Sample Wealth Management LLC | Distribution, operations | $101,960.07 | $18,266,779.33 | $1,298,863.51 | $16,967,915.82 |
| January 6, 2031 | Sample Individual Investor | Distribution, operations | $13,594.68 | $18,266,779.33 | $1,312,458.19 | $16,954,321.14 |
| January 6, 2031 | Apolis (fee invested back as an LP) | Distribution, operations | $718.89 | $18,266,779.33 | $1,313,177.08 | $16,953,602.25 |
| Total | $18,266,779.33 | $1,313,177.08 | $16,953,602.25 |
- January 6, 2027Contribution$363,284.35
- February 6, 2028Contribution$136,715.65
- January 6, 2031Distribution, operations$35,944.41
| Date | Type | Memo | Amount | Unreturned capital | Net invested |
|---|---|---|---|---|---|
| January 6, 2027 | Contribution | Capital call, land and early construction draws | $363,284.35 | $363,284.35 | $363,284.35 |
| February 6, 2028 | Contribution | Capital call, remaining equity drawn | $136,715.65 | $500,000.00 | $500,000.00 |
| January 6, 2031 | Distribution, operations | Preferred return | $35,944.41 | $500,000.00 | $464,055.59 |
Statement against the ledger Ties
| Figure | Statement | Ledger | Tie |
|---|---|---|---|
| Contributed | $500,000.00 | $500,000.00 | Ties |
| Distributed, all cash back | $35,944.41 | $35,944.41 | Ties |
| Return of capital | $0.00 | $0.00 | Ties |
| Unreturned capital (contributed less capital returned) | $500,000.00 | $500,000.00 | Ties |
| Unfunded commitment | $0.00 | $0.00 | Ties |
The investor's own copy is the capital statement.
No corrections on this ledger. A correction posts as a reversal that names the row it reverses, with the reason, and a new row with the right figures.
Loan events recorded
- January 6, 2027Construction loan closed, commitment$33,922,000.00
| Date | Event | Lender | Amount |
|---|---|---|---|
| January 6, 2027 | Construction loan closed, commitment | Sample Regional Bank | $33,922,000.00 |
Quarterly marks
Your estimated value of an investor's interest, with its basis and as-of date. The investor's statement shows the current quarter's mark beside their returns to date; without one it reads "No current mark". Marks are kept, never edited: a later mark supersedes an earlier one.
Reading this browser's saved marks.
How the ledger works
- Rows are immutable. Nothing is edited or deleted. A correction is a reversal that names the row it reverses, with the reason and who posted it, plus a new row with the right figures. The reversed row stays, struck through; the pair nets to zero in every total.
- Every amount is positive integer cents; the type carries the direction, and a reversal acts opposite to the row it reverses (shown in parentheses).
- Unreturned capital is contributions less return of capital. Net invested is contributions less all cash back. The tax capital account on a K-1 differs from both: it also carries allocated income and losses, which Apolis does not prepare.
- Each deal event is split across investors in exact proportion to the terms' basis (commitments), in integer cents by largest remainder, so the rows sum to the event to the cent. No split uses an ownership rounded to a basis point.
- Each distribution names its source: operations, refinance proceeds, sale proceeds or return of unused capital.
- Apolis records capital events. It does not move money.