Monetary resource

Money produces one of the least interesting of our patterns, notwithstanding the relentless (and understandable) attention paid to it by enterprises of all types.

Money can be promised (to be available in the future) or actual.  In can be incoming (billings, receivables), outgoing (payments, liabilities), or static (balances).

 
Figure 15

Monetary resources are assigned to accounts (which are logical locations).  Money provides valuation for all types of resources used by the enterprise.