A "ledger" is a "box" where management accounting data is stored. In fusion_place, a ledger corresponds to what is commonly referred to as a "cube" in the terms of a multidimensional database system.

A ledger is defined by combining "dimensions".

A ledger’s coordinates are indicated by sets created by selecting one member from each of the dimensions that constitute the ledger. Attached to each of these coordinates is a "ledger cell". Each ledger cell can hold a "cell value". While numerical values and amounts are common for cell values, it is also possible to use text strings, classification values, and other types of data as cell values, as outlined here Text strings, classification values, and other types of data can also be cell values.

A ledger must have a unique label within the application and can have an arbitrary name.