Benedetto Cotrugli described double-entry bookkeeping in Western literature for the first time. This is what NEO Cotruglian Triple Entry (NCTE) proposes.

He did not invent it.

But he recognized its beauty, its logic, and its power to create trust between strangers through clear and balanced books. “Clear books reflect a clear conscience,” he wrote. It was a tribute to an elegant system that made commerce possible at scale.

That system served us well for five centuries.

In the near future, when AI agents negotiate procurement, when robots confirm deliveries, when autonomous systems trigger payments at ten billion transactions per day, the two entries still happen inside the walls of each party.

But the third entry, the shared, immutable, machine-verifiable record of what actually happened between the parties, does not exist as native infrastructure.

Trust is still reconstructed after the fact.

Invoices compared. Disputes filed. Auditors called. Finance teams spend 30% of their time on manual reconciliation.

And this is at human speed.

The machine economy cannot afford to reconstruct truth. It needs truth by construction.

Machines are faster than humans.

This is what NEO Cotruglian Triple Entry (NCTE) proposes. One co-signed Receipt Object at the point of execution. What happened, under what rules, with what evidence, signed by whom. The receipt becomes the transaction. Reconciliation happens by construction, not reconstruction.

NCTE adds two verifiable trust scores.

The Cotrugli Score measures technical integrity: can I rely on this partner’s data?

The Vanguard Score measures behavioral reputation: Can I trust this partner when things go wrong?

The NEO world we have entered, Networked, Exponential, Orchestrated, could become beautiful or dystopian.

We will see how the future unfolds.

As a COTRUGLI Ambassador, Zoran Mabić recently put it: if there is even a 5% chance something good will happen, we should stay positive and aim to build upon it.

At COTRUGLI , COlab, and HashNET, we are trying to contribute to the beautiful version of that future.

We propose a system designed to build trust between humans, AI, and robots.

Trust in Zero trust environment.

Not through control, but through clarity, verifiable truth, and the same principle Cotrugli praised five centuries ago: that when the books are clear, conscience follows.

More serious articles will follow soon.