Skill Trees

accounting.md

Accounting

                        [ACCOUNTING FOR DEVELOPERS]
                                    |
      +----------------+-------------+-------------+----------------+
      |                |             |             |                |
      v                v             v             v                v
[Core Accounting] [Financial API] [Data Models] [Compliance] [Financial Logic]
      |                |             |             |                |
+-----+-----+    +-----+-----+  +----+----+   +----+----+    +-----+-----+
|     |     |    |     |     |  |    |    |   |    |    |    |     |     |
v     v     v    v     v     v  v    v    v   v    v    v    v     v     v
[GL] [P&L] [AR/AP] [Banking] [Ledger] [Double] [Tax] [Audit] [Formulas] [Reports]
    [Financial Statements]   [Transactions]   [Regulations]  [Calculations] [Analytics]
                            [Records]         [Integrations]              [Forecasting]

+-----------------------------------------------------------------------------+
| CORE ACCOUNTING PATH |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Fundamentals  │─────>│ Intermediate  │─────>│ Advanced      │           |
|  └───────────────┘      └───────────────┘      │ Concepts      │           |
|         |                      |                └───────────────┘           |
|         v                      v                      |                     |
|  ┌───────────────┐      ┌───────────────┐            v                     |
|  │• Double-entry │      │• Financial    │      ┌───────────────┐           |
|  │  Accounting   │      │  Statement    │      │• Advanced     │           |
|  │• Accounting   │      │  Analysis     │      │  Financial    │           |
|  │  Equation     │      │• Cash vs.     │      │  Modeling     │           |
|  │• Chart of     │      │  Accrual      │      │• Multi-entity │           |
|  │  Accounts     │      │  Accounting   │      │  Accounting   │           |
|  │• Debits and   │      │• Accounts     │      │• Consolidated │           |
|  │  Credits      │      │  Receivable/  │      │  Financial    │           |
|  │• General      │      │  Payable      │      │  Statements   │           |
|  │  Ledger       │      │• Cost         │      │• Financial    │           |
|  │• Trial Balance│      │  Accounting   │      │  KPIs & Metrics│          |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          FINANCIAL API PATH                                 |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ API Basics    │─────>│ Advanced      │─────>│ API           │           |
|  │               │      │ Integrations  │      │ Architecture  │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Banking API  │      │• Payment      │      │• Open Finance │           |
|  │  Integration  │      │  Gateways     │      │  Standards    │           |
|  │• Basic        │      │• ERP System   │      │• Financial    │           |
|  │  Transaction  │      │  Integration  │      │  API Security │           |
|  │  Processing   │      │• Accounting   │      │• Event-driven │           |
|  │• Financial    │      │  Software     │      │  Financial    │           |
|  │  Data Fetch   │      │  APIs         │      │  Architecture │           |
|  │• Webhook      │      │• Tax System   │      │• Real-time    │           |
|  │  Management   │      │  APIs         │      │  Transaction  │           |
|  │               │      │• Data         │      │  Processing   │           |
|  │               │      │  Normalization│      │               │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          DATA MODELS PATH                                   |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic Models  │─────>│ Advanced      │─────>│ Domain-Driven │           |
|  │               │      │ Modeling      │      │ Finance       │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Ledger       │      │• Multi-currency│      │• Event-sourced│           |
|  │  Structure    │      │  Models       │      │  Accounting   │           |
|  │• Transaction  │      │• Journal Entry │      │• CQRS for    │           |
|  │  Records      │      │  Patterns     │      │  Financial    │           |
|  │• Account      │      │• Temporal     │      │  Systems      │           |
|  │  Hierarchy    │      │  Models       │      │• Bounded      │           |
|  │• Financial    │      │• Audit Trail  │      │  Contexts in  │           |
|  │  Period Model │      │  Design       │      │  Finance      │           |
|  │• Basic        │      │• Financial    │      │• Algebraic    │           |
|  │  Schemas      │      │  State        │      │  Models for   │           |
|  │               │      │  Machines     │      │  Accounting   │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          COMPLIANCE PATH                                    |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic         │─────>│ Advanced      │─────>│ Compliance    │           |
|  │ Compliance    │      │ Regulations   │      │ Architecture  │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Tax Reporting│      │• International│      │• Automated    │           |
|  │  Requirements │      │  Standards    │      │  Compliance   │           |
|  │• Audit Logs   │      │• Financial    │      │• Regulatory   │           |
|  │• Data         │      │  Controls     │      │  Change       │           |
|  │  Retention    │      │• SOX          │      │  Management   │           |
|  │• Basic        │      │  Compliance   │      │• Compliance   │           |
|  │  Financial    │      │• GDPR for     │      │  as Code      │           |
|  │  Controls     │      │  Financial    │      │• Compliance   │           |
|  │• Security     │      │  Data         │      │  Testing      │           |
|  │  Requirements │      │• AML/KYC      │      │  Frameworks   │           |
|  │               │      │  Requirements │      │               │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          FINANCIAL LOGIC PATH                               |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic         │─────>│ Advanced      │─────>│ Financial     │           |
|  │ Calculations  │      │ Financial     │      │ Engineering   │           |
|  └───────────────┘      │ Logic         │      └───────────────┘           |
|         |                └───────────────┘             |                    |
|         v                      |                       v                    |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Basic        │      │• Complex Tax  │      │• Financial    │           |
|  │  Financial    │      │  Calculations │      │  Algorithms   │           |
|  │  Formulas     │      │• Financial    │      │• Predictive   │           |
|  │• Interest     │      │  Forecasting  │      │  Financial    │           |
|  │  Calculations │      │• Risk         │      │  Modeling     │           |
|  │• Depreciation │      │  Assessment   │      │• Bayesian     │           |
|  │  Methods      │      │• Advanced     │      │  Financial    │           |
|  │• Tax          │      │  Financial    │      │  Reasoning    │           |
|  │  Calculation  │      │  Ratios       │      │• Financial    │           |
|  │• Basic        │      │• Variance     │      │  Machine      │           |
|  │  Financial    │      │  Analysis     │      │  Learning     │           |
|  │  Reports      │      │               │      │               │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                   EMERGING ACCOUNTING FOR DEVELOPERS TRENDS (2025)          |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Real-time Finance       │           │ Automated Accounting    │         |
|  │                         │           │                         │         |
|  │• Continuous Close       │           │• AI-driven Journal      │         |
|  │  Systems                │           │  Entry                  │         |
|  │• Real-time Financial    │           │• Zero-touch Accounts    │         |
|  │  Reporting              │           │  Reconciliation         │         |
|  │• Stream-based           │           │• Intelligent Document   │         |
|  │  Transaction            │           │  Processing             │         |
|  │  Processing             │           │• Exception-based        │         |
|  │• Live Financial         │           │  Financial Controls     │         |
|  │  Dashboards             │           │                         │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Blockchain Accounting   │           │ Embedded Finance        │         |
|  │                         │           │                         │         |
|  │• Triple-entry           │           │• In-product Financial   │         |
|  │  Accounting             │           │  Services               │         |
|  │• Smart Contract         │           │• API-first Accounting   │         |
|  │  Auditing               │           │• Contextual Financial   │         |
|  │• Distributed Ledger     │           │  Services               │         |
|  │  for Financial          │           │• Programmatic           │         |
|  │  Records                │           │  Accounting Rules       │         |
|  │• Tokenized              │           │• Workflow-integrated    │         |
|  │  Financial Assets       │           │  Finance                │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
+-----------------------------------------------------------------------------+

Accounting for Developers Glossary

• GL: General Ledger - central repository of accounting records
• P&L: Profit and Loss Statement (Income Statement)
• AR/AP: Accounts Receivable/Accounts Payable
• Double-entry: Accounting system where each transaction affects at least two accounts
• Journal Entry: Record of financial transactions in chronological order
• Chart of Accounts: Organized listing of all financial accounts
• Reconciliation: Process of matching transactions to ensure accuracy
• Accrual Accounting: Recording revenues/expenses when incurred, not when cash changes hands
• Financial Controls: Procedures to ensure accuracy and prevent fraud
• SOX: Sarbanes-Oxley Act - legislation for financial disclosure and corporate governance
• CQRS: Command Query Responsibility Segregation - architectural pattern separating read and write operations
• Triple-entry Accounting: Extension of double-entry that includes cryptographic validation

ai.md

AI

                                    [AI MASTERY]
                                         |
       +----------------+---------------+---------------+----------------+
       |                |               |               |                |
       v                v               v               v                v
[Machine Learning]  [Deep Learning]  [LLMs]       [MLOps]         [AI Ethics]
       |                |               |               |                |
 +-----+-----+    +-----+-----+   +-----+-----+   +----+----+    +------+-----+
 |     |     |    |     |     |   |     |     |   |    |    |    |      |     |
 v     v     v    v     v     v   v     v     v   v    v    v    v      v     v
[ML] [AutoML] [RL] [CV] [NLP] [GNN] [RAG] [Agents] [Pipelines] [Governance] [XAI]
     [Feature Eng]    [Transformers]  [Fine-tuning] [Evaluation] [Responsible AI]
                     [Diffusion Models] [Multimodal]  [Monitoring] [AI Safety]

+-----------------------------------------------------------------------------+
| MACHINE LEARNING PATH |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ ML Basics     │─────>│ Advanced ML   │─────>│ ML Systems    │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Supervised   │      │• Feature      │      │• AutoML       │           |
|  │  Learning     │      │  Engineering  │      │  Systems      │           |
|  │• Unsupervised │      │• Ensemble     │      │• Distributed  │           |
|  │  Learning     │      │  Methods      │      │  ML           │           |
|  │• Regression/  │      │• Advanced     │      │• Few-shot     │           |
|  │  Classification│     │  Algorithms   │      │  Learning     │           |
|  │• Model        │      │• Time Series  │      │• Meta         │           |
|  │  Evaluation   │      │• Graph ML     │      │  Learning     │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          DEEP LEARNING PATH                                 |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Neural Networks│────>│ Advanced      │─────>│ Generative    │           |
|  └───────────────┘      │ Architectures │      │ Models        │           |
|         |                └───────────────┘      └───────────────┘           |
|         v                      |                      |                     |
|  ┌───────────────┐      ┌───────────────┐            v                     |
|  │• Neural Net   │      │• CNNs         │      ┌───────────────┐           |
|  │  Fundamentals │      │• Transformers │      │• Diffusion    │           |
|  │• Backpropaga- │      │• LSTM/GRU     │      │  Models       │           |
|  │  tion         │      │• Attention    │      │• GANs         │           |
|  │• Activation   │      │  Mechanisms   │      │• Multimodal   │           |
|  │  Functions    │      │• Transfer     │      │  Models       │           |
|  │• Optimization │      │  Learning     │      │• Flow Models  │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          LARGE LANGUAGE MODELS PATH                         |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ LLM Usage     │─────>│ LLM Adaptation│─────>│ Autonomous    │           |
|  └───────────────┘      └───────────────┘      │ Agents        │           |
|         |                      |                └───────────────┘           |
|         v                      v                      |                     |
|  ┌───────────────┐      ┌───────────────┐            v                     |
|  │• Prompt       │      │• Fine-tuning  │      ┌───────────────┐           |
|  │  Engineering  │      │• RAG Systems  │      │• Multi-agent  │           |
|  │• Zero/Few-shot│      │• Knowledge    │      │  Systems      │           |
|  │  Learning     │      │  Retrieval    │      │• Tool-using   │           |
|  │• Context      │      │• PEFT         │      │  Agents       │           |
|  │  Windows      │      │• LoRA/QLoRA   │      │• Reasoning    │           |
|  │• Chain of     │      │• Embeddings   │      │  Frameworks   │           |
|  │  Thought      │      │• Evaluation   │      │• Autonomous   │           |
|  └───────────────┘      └───────────────┘      │  Planning     │           |
|                                                └───────────────┘           |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          MLOPS PATH                                         |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ ML Pipeline   │─────>│ Production ML │─────>│ ML Platform   │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Data         │      │• Model        │      │• Feature      │           |
|  │  Pipelines    │      │  Serving      │      │  Stores       │           |
|  │• Version      │      │• Model        │      │• ML Platform  │           |
|  │  Control      │      │  Monitoring   │      │  Design       │           |
|  │• Experiment   │      │• A/B Testing  │      │• Neural       │           |
|  │  Tracking     │      │• CI/CD for ML │      │  Architecture │           |
|  │• Model        │      │• Deployment   │      │  Search       │           |
|  │  Registry     │      │  Strategies   │      │• Automated    │           |
|  └───────────────┘      └───────────────┘      │  Governance   │           |
|                                                └───────────────┘           |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          AI ETHICS PATH                                     |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Responsible AI│─────>│ AI Governance │─────>│ Advanced      │           |
|  └───────────────┘      └───────────────┘      │ AI Ethics     │           |
|         |                      |                └───────────────┘           |
|         v                      v                      |                     |
|  ┌───────────────┐      ┌───────────────┐            v                     |
|  │• Fairness     │      │• AI Auditing  │      ┌───────────────┐           |
|  │• Bias         │      │• Compliance   │      │• Explainable  │           |
|  │  Mitigation   │      │  Frameworks   │      │  AI (XAI)     │           |
|  │• Privacy      │      │• Ethical      │      │• AI Safety    │           |
|  │• Transparency │      │  Oversight    │      │  Research     │           |
|  │• Accountability│     │• Risk         │      │• AI Alignment │           |
|  │               │      │  Assessment   │      │  Theory       │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          EMERGING AI TRENDS (2025)                          |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Multimodal AI           │           │ Neuromorphic Computing  │         |
|  │                         │           │                         │         |
|  │• Vision-Language Models │           │• Brain-inspired         │         |
|  │• Audio-Visual           │           │  Computing              │         |
|  │  Intelligence           │           │• Spiking Neural         │         |
|  │• Cross-modal            │           │  Networks               │         |
|  │  Reasoning              │           │• Analog AI              │         |
|  │• Embodied AI            │           │  Accelerators           │         |
|  │                         │           │                         │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Small Specialized Models │          │ AI Democratization      │         |
|  │                         │           │                         │         |
|  │• Domain-Specific LLMs   │           │• No-code AI            │         |
|  │• Edge-deployable        │           │• AI Marketplaces        │         |
|  │  Models                 │           │• Personal AI            │         |
|  │• Efficient Fine-tuning  │           │  Assistants             │         |
|  │• Model Distillation     │           │• Enterprise AI          │         |
|  │                         │           │  Platforms              │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
+-----------------------------------------------------------------------------+

2025 AI Glossary

• RAG: Retrieval-Augmented Generation
• LLM: Large Language Model
• PEFT: Parameter-Efficient Fine-Tuning
• LoRA: Low-Rank Adaptation for efficient model fine-tuning
• GNN: Graph Neural Network
• XAI: Explainable AI
• AutoML: Automated Machine Learning
• CV: Computer Vision
• NLP: Natural Language Processing
• MLOps: Machine Learning Operations
• Diffusion Models: Generative models that gradually transform noise into data
• Multimodal: AI systems that can process multiple types of data (text, images, audio)

ecto.md

Ecto

                                [ECTO MASTERY]
                                      |
      +----------------+-------------+-------------+----------------+
      |                |             |             |                |
      v                v             v             v                v
 [Core Concepts] [Query Building] [Schema Design] [Transactions] [Advanced Patterns]
      |                |             |             |                |
+-----+-----+    +-----+-----+  +----+----+   +----+----+    +-----+-----+
|     |     |    |     |     |  |    |    |   |    |    |    |     |     |
v     v     v    v     v     v  v    v    v   v    v    v    v     v     v
[Repo] [Schema] [Query] [SQL] [Relations] [EEx] [Multi-DB] [Performance] [Custom Types]
     [Migrations]    [Composable]  [Embeds] [Validations]  [Telemetry]  [Multi-tenancy]
                    [Fragments]    [Pagination] [Constraints]         [Dynamic Queries]

+-----------------------------------------------------------------------------+
| CORE CONCEPTS PATH |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Fundamentals  │─────>│ Advanced Usage│─────>│ Core Mastery  │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Repo Basics  │      │• Custom Repos │      │• Meta-        │           |
|  │• Schemas      │      │• Schema       │      │  programming  │           |
|  │• Changesets   │      │  Relationships│      │  with Ecto    │           |
|  │• Basic Queries│      │• Virtual      │      │• Advanced     │           |
|  │• Migrations   │      │  Fields       │      │  Repository   │           |
|  │• Database     │      │• Embedded     │      │  Patterns     │           |
|  │  Connection   │      │  Schemas      │      │• Custom       │           |
|  │• CRUD         │      │• Compound     │      │  Adapters     │           |
|  │  Operations   │      │  Constraints  │      │• Internals &  │           |
|  │               │      │               │      │  Extensions   │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          QUERY BUILDING PATH                                |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic Queries │─────>│ Advanced      │─────>│ Query Mastery │           |
|  └───────────────┘      │ Queries       │      └───────────────┘           |
|         |                └───────────────┘      │                           |
|         v                      |                v                           |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Select       │      │• Composable   │      │• Query        │           |
|  │• Where        │      │  Queries      │      │  Optimization │           |
|  │• Order/Group  │      │• Subqueries   │      │• Advanced SQL │           |
|  │• Joins        │      │• Window       │      │  Expressions  │           |
|  │• Preloading   │      │  Functions    │      │• Query        │           |
|  │• Aggregations │      │• CTEs         │      │  Macros       │           |
|  │• Limit/Offset │      │• Dynamic      │      │• Database-    │           |
|  │               │      │  Queries      │      │  specific     │           |
|  │               │      │• Raw SQL      │      │  Features     │           |
|  │               │      │  Fragments    │      │               │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          SCHEMA DESIGN PATH                                 |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic Schema  │─────>│ Advanced      │─────>│ Schema        │           |
|  │ Design        │      │ Schema Design │      │ Architecture  │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Field Types  │      │• Associations │      │• Complex      │           |
|  │• Primary Keys │      │• Many-to-Many │      │  Domain       │           |
|  │• Default      │      │  Relationships│      │  Modeling     │           |
|  │  Values       │      │• Polymorphic  │      │• Schema-less  │           |
|  │• Required     │      │  Associations │      │  Design       │           |
|  │  Fields       │      │• Embedded     │      │• Hybrid       │           |
|  │• Basic        │      │  Schemas      │      │  Storage      │           |
|  │  Validations  │      │• Self-        │      │  Models       │           |
|  │• Timestamps   │      │  Referential  │      │• Database     │           |
|  │               │      │  Relationships│      │  Partitioning │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          TRANSACTIONS PATH                                  |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic         │─────>│ Advanced      │─────>│ Transaction   │           |
|  │ Transactions  │      │ Transactions  │      │ Mastery       │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Transaction  │      │• Savepoints   │      │• Distributed  │           |
|  │  Basics       │      │• Multi-       │      │  Transactions │           |
|  │• Atomic       │      │  statement    │      │• Saga Patterns│           |
|  │  Operations   │      │  Transactions │      │• Transaction  │           |
|  │• Error        │      │• Optimistic   │      │  Isolation    │           |
|  │  Handling     │      │  Locking      │      │  Levels       │           |
|  │• Rollbacks    │      │• Advisory     │      │• Transaction  │           |
|  │               │      │  Locks        │      │  Coordination │           |
|  │               │      │• Multi-DB     │      │  Patterns     │           |
|  │               │      │  Transactions │      │               │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          ADVANCED PATTERNS PATH                             |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Performance   │─────>│ Specialized   │─────>│ Architecture  │           |
|  │ Optimization  │      │ Techniques    │      │ Patterns      │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Query        │      │• Custom Types │      │• Multi-tenancy│           |
|  │  Optimization │      │• ETS Caching  │      │  Architecture │           |
|  │• Index Usage  │      │• Telemetry    │      │• Event        │           |
|  │• Database     │      │  Integration  │      │  Sourcing     │           |
|  │  Tuning       │      │• Streaming    │      │  with Ecto    │           |
|  │• N+1 Query    │      │  Results      │      │• CQRS         │           |
|  │  Prevention   │      │• Background   │      │  Implementations│         |
|  │• Batch        │      │  Processing   │      │• Functional   │           |
|  │  Operations   │      │• Ecto         │      │  Domain       │           |
|  │               │      │  Replication  │      │  Models       │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          EMERGING ECTO TRENDS (2025)                        |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Polyglot Persistence    │           │ Geo-spatial Extensions  │         |
|  │                         │           │                         │         |
|  │• Multi-database         │           │• PostGIS Integration    │         |
|  │  Orchestration          │           │• Geo-indexing           │         |
|  │• Hybrid SQL/NoSQL       │           │• Location-based Queries │         |
|  │  Patterns               │           │• Geofencing             │         |
|  │• Cross-database         │           │• Spatial Functions      │         |
|  │  Relationships          │           │• Distance Calculations  │         |
|  │• Service-specific       │           │• Map Visualizations     │         |
|  │  Storage                │           │                         │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Data Analytics          │           │ AI-Enhanced Persistence │         |
|  │                         │           │                         │         |
|  │• Time-series            │           │• Vector Storage and     │         |
|  │  Optimization           │           │  Similarity Search      │         |
|  │• Data Warehousing       │           │• Automated Schema       │         |
|  │  Patterns               │           │  Optimization           │         |
|  │• Analytical Queries     │           │• Intelligent Query      │         |
|  │• Real-time              │           │  Planning               │         |
|  │  Aggregations           │           │• ML-driven Index        │         |
|  │• Big Data Integration   │           │  Management             │         |
|  │                         │           │                         │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
+-----------------------------------------------------------------------------+

Ecto Glossary

• Repo: Repository pattern implementation for database interaction
• Schema: Structure defining database mappings and validations
• Changeset: Data structure for tracking and validating changes
• Migration: Versioned database schema changes
• Query: Composable structure for building database queries
• Preload: Technique for loading associations efficiently
• Fragment: Raw SQL expressions within Ecto queries
• CTE: Common Table Expression (WITH queries)
• Multi-tenancy: Isolating data for different tenants in the same application
• Telemetry: Instrumentation for monitoring Ecto operations
• ETS: Erlang Term Storage (in-memory cache)
• Polymorphic Association: Relationship to multiple types of records

event-sourcing.md

Event Sourcing

                            [EVENT SOURCING MASTERY]
                                      |
       +----------------+-------------+-------------+----------------+
       |                |             |             |                |
       v                v             v             v                v
  [Commanded]    [CQRS Patterns] [Event Store] [Projections]  [Advanced Patterns]
       |                |             |             |                |
  +----+----+    +-----+-----+  +-----+-----+  +----+----+    +-----+-----+
  |    |    |    |     |     |  |     |     |  |    |    |    |     |     |
  v    v    v    v     v     v  v     v     v  v    v    v    v     v     v
[Core] [Process] [Saga] [Commands] [EventStoreDB] [Ecto] [ReadModels] [Testing]
      [Middleware]     [Aggregates] [Postgres]   [Eventual]  [Versioning]
                       [Consistency]  [Concurrency] [Consistency] [Boundaries]

+-----------------------------------------------------------------------------+
| COMMANDED FRAMEWORK PATH |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Core Concepts │─────>│ Advanced Usage│─────>│ Framework     │           |
|  └───────────────┘      └───────────────┘      │ Mastery       │           |
|         |                      |                └───────────────┘           |
|         v                      v                      |                     |
|  ┌───────────────┐      ┌───────────────┐            v                     |
|  │• Command      │      │• Process      │      ┌───────────────┐           |
|  │  Dispatch     │      │  Managers     │      │• Custom       │           |
|  │• Event        │      │• Middleware   │      │  Commanded    │           |
|  │  Handling     │      │• Supervisor   │      │  Extensions   │           |
|  │• Aggregates   │      │  Strategies   │      │• Library      │           |
|  │• Application  │      │• Error        │      │  Contribution │           |
|  │  Configuration│      │  Handling     │      │• Framework    │           |
|  │• Command      │      │• Event        │      │  Internals    │           |
|  │  Routing      │      │  Upcasting    │      │• Performance  │           |
|  │               │      │               │      │  Optimization │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          CQRS PATTERNS PATH                                 |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ CQRS Basics   │─────>│ Advanced CQRS │─────>│ CQRS Mastery  │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Command/Query│      │• Sagas        │      │• Distributed  │           |
|  │  Separation   │      │• Process      │      │  CQRS         │           |
|  │• Domain       │      │  Managers     │      │• CQRS with    │           |
|  │  Models       │      │• Advanced     │      │  Microservices│           |
|  │• Value Objects│      │  Command      │      │• Event-driven │           |
|  │• Aggregates   │      │  Handling     │      │  Architecture │           |
|  │• Command      │      │• Consistency  │      │• Complex      │           |
|  │  Validation   │      │  Boundaries   │      │  Business     │           |
|  │               │      │               │      │  Workflows    │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          EVENT STORE PATH                                   |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Event Storage │─────>│ Advanced      │─────>│ Event Store   │           |
|  │ Basics        │      │ Event Store   │      │ Mastery       │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Postgres     │      │• EventStoreDB │      │• Custom Event │           |
|  │  Event Store  │      │  Integration  │      │  Stores       │           |
|  │• Event        │      │• Stream       │      │• Global Stream│           |
|  │  Serialization│      │  Subscriptions│      │  Processing   │           |
|  │• Event Schema │      │• Competing    │      │• Partitioning │           |
|  │• Append-only  │      │  Consumers    │      │• High         │           |
|  │  Storage      │      │• Snapshot     │      │  Throughput   │           |
|  │• Stream       │      │  Strategies   │      │  Event        │           |
|  │  Management   │      │               │      │  Processing   │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          PROJECTIONS PATH                                   |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic         │─────>│ Advanced      │─────>│ Projection    │           |
|  │ Projections   │      │ Projections   │      │ Mastery       │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Ecto         │      │• Custom       │      │• Real-time    │           |
|  │  Projectors   │      │  Projectors   │      │  Analytics    │           |
|  │• Read Models  │      │• Supervised   │      │• Dynamic      │           |
|  │• Event        │      │  Projections  │      │  Projections  │           |
|  │  Handlers     │      │• Idempotent   │      │• Materialized │           |
|  │• Eventual     │      │  Projections  │      │  Views        │           |
|  │  Consistency  │      │• Projection   │      │• Multi-model  │           |
|  │• Phoenix      │      │  Versioning   │      │  Projection   │           |
|  │  Integration  │      │               │      │  Strategies   │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          ADVANCED PATTERNS PATH                             |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Testing &     │─────>│ Advanced      │─────>│ System        │           |
|  │ Reliability   │      │ Architecture  │      │ Mastery       │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Unit Testing │      │• Versioning   │      │• Large-scale  │           |
|  │  Aggregates   │      │  Events       │      │  Event-sourced│           |
|  │• Integration  │      │• Bounded      │      │  Systems      │           |
|  │  Testing      │      │  Contexts     │      │• Event-driven │           |
|  │• Event        │      │• Context      │      │  Microservices│           |
|  │  Assertions   │      │  Mapping      │      │• Advanced     │           |
|  │• Test Doubles │      │• Event        │      │  Consistency  │           |
|  │• Multi-Aggregate│    │  Sourcing     │      │  Models       │           |
|  │  Testing      │      │  Patterns     │      │• System       │           |
|  │               │      │               │      │  Evolution    │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                   EMERGING EVENT SOURCING TRENDS (2025)                     |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ AI-Enhanced Events      │           │ Event-Driven APIs       │         |
|  │                         │           │                         │         |
|  │• Anomaly Detection      │           │• GraphQL Subscriptions  │         |
|  │• Predictive Event       │           │• Event-First API Design │         |
|  │  Modeling               │           │• Real-time Event        │         |
|  │• Intelligent Event      │           │  Streaming Endpoints    │         |
|  │  Correlation            │           │• AsyncAPI Specifications│         |
|  │• Semantic Event         │           │• Event Webhooks         │         |
|  │  Analysis               │           │                         │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Event Mesh Architecture │           │ Client-side Event       │         |
|  │                         │           │ Sourcing                │         |
|  │• Multi-region Event     │           │                         │         |
|  │  Distribution           │           │• LiveView with Event    │         |
|  │• Cross-service Event    │           │  Sourcing               │         |
|  │  Choreography           │           │• Offline-first Event    │         |
|  │• Federated Event        │           │  Processing             │         |
|  │  Schemas                │           │• Event Replay in        │         |
|  │• Event Backpressure     │           │  Browser                │         |
|  │  Handling               │           │• Multi-user             │         |
|  │                         │           │  Collaboration          │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
+-----------------------------------------------------------------------------+

Event Sourcing & Commanded Glossary

• CQRS: Command Query Responsibility Segregation
• Event Sourcing: Pattern of storing state changes as a sequence of events
• Commanded: Elixir CQRS/ES framework
• Aggregate: Cluster of domain objects treated as a single unit
• Process Manager: Coordinates multiple aggregates in response to events
• Saga: Long-running transaction that spans multiple aggregates
• Projection: Transform events into queryable read models
• Event Store: Specialized database for storing event streams
• Eventual Consistency: Data consistency model where replicas eventually converge
• Read Model: Query-optimized representation built from events
• Event Upcasting: Converting events from older formats to newer ones

factoring.md

Financial Factoring

                          [FINANCIAL FACTORING MASTERY]
                                      |
      +----------------+-------------+-------------+----------------+
      |                |             |             |                |
      v                v             v             v                v
 [Core Factoring] [Risk Analysis] [Operations]  [Legal]    [Digital Transformation]
      |                |             |             |                |
+-----+-----+    +-----+-----+  +----+----+   +----+----+    +-----+-----+
|     |     |    |     |     |  |    |    |   |    |    |    |     |     |
v     v     v    v     v     v  v    v    v   v    v    v    v     v     v
[Types] [Pricing] [Credit] [Fraud] [Process] [Compliance] [Platforms] [Automation]
     [Cash Flow]    [Portfolio] [Collections] [Contracts]    [Analytics]
                   [Risk Models] [Accounting] [International]        [Blockchain]

+-----------------------------------------------------------------------------+
| CORE FACTORING PATH |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Fundamentals  │─────>│ Advanced      │─────>│ Strategic     │           |
|  └───────────────┘      │ Factoring     │      │ Factoring     │           |
|         |                └───────────────┘      └───────────────┘           |
|         v                      |                      |                     |
|  ┌───────────────┐      ┌───────────────┐            v                     |
|  │• Factoring    │      │• Recourse vs  │      ┌───────────────┐           |
|  │  Basics       │      │  Non-recourse │      │• Advanced     │           |
|  │• Invoice      │      │• Spot         │      │  Pricing      │           |
|  │  Verification │      │  Factoring    │      │  Strategies   │           |
|  │• Advance Rate │      │• Reverse      │      │• Capital      │           |
|  │• Discount Fee │      │  Factoring    │      │  Allocation   │           |
|  │• Reserve      │      │• Maturity     │      │• Portfolio    │           |
|  │  Accounts     │      │  Factoring    │      │  Optimization │           |
|  │• Industry     │      │• Supply Chain │      │• Market       │           |
|  │  Standards    │      │  Finance      │      │  Positioning  │           |
|  │               │      │               │      │               │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          RISK ANALYSIS PATH                                 |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Risk Basics   │─────>│ Advanced Risk │─────>│ Risk          │           |
|  │               │      │ Management    │      │ Architecture  │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Client       │      │• Portfolio    │      │• Predictive   │           |
|  │  Assessment   │      │  Management   │      │  Analytics    │           |
|  │• Debtor       │      │• Industry     │      │• Risk-adjusted│           |
|  │  Credit Check │      │  Concentration│      │  Return Models│           |
|  │• Fraud        │      │• Advanced     │      │• Integrated   │           |
|  │  Indicators   │      │  Credit Models│      │  Risk         │           |
|  │• Verification │      │• Risk-based   │      │  Management   │           |
|  │  Procedures   │      │  Pricing      │      │• Economic     │           |
|  │• Risk Rating  │      │• Early Warning│      │  Forecasting  │           |
|  │  Systems      │      │  Systems      │      │• Market Risk  │           |
|  │               │      │               │      │  Analytics    │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          OPERATIONS PATH                                    |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic         │─────>│ Advanced      │─────>│ Operational   │           |
|  │ Operations    │      │ Operations    │      │ Excellence    │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Invoice      │      │• Process      │      │• Straight-    │           |
|  │  Processing   │      │  Optimization │      │  through      │           |
|  │• Client       │      │• Advanced     │      │  Processing   │           |
|  │  Onboarding   │      │  Collections  │      │• Operational  │           |
|  │• Funding      │      │• Dispute      │      │  Risk         │           |
|  │  Process      │      │  Management   │      │  Management   │           |
|  │• Collections  │      │• Performance  │      │• Process      │           |
|  │• Reporting    │      │  Analytics    │      │  Innovation   │           |
|  │• Basic        │      │• Quality      │      │• Cross-      │           |
|  │  Accounting   │      │  Control      │      │  functional   │           |
|  │               │      │• Cash         │      │  Integration  │           |
|  │               │      │  Application  │      │               │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          LEGAL PATH                                         |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Basic Legal   │─────>│ Advanced      │─────>│ Legal         │           |
|  │ Framework     │      │ Legal         │      │ Strategy      │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Factoring    │      │• Advanced     │      │• Legal Risk   │           |
|  │  Agreements   │      │  Contract     │      │  Management   │           |
|  │• UCC Filings  │      │  Structures   │      │• Cross-border │           |
|  │• Notice of    │      │• Security     │      │  Legal        │           |
|  │  Assignment   │      │  Interests    │      │  Strategy     │           |
|  │• Basic        │      │• Inter-creditor│     │• Legal        │           |
|  │  Compliance   │      │  Agreements   │      │  Innovation   │           |
|  │• Legal        │      │• Regulatory   │      │• Dispute      │           |
|  │  Documentation│      │  Compliance   │      │  Resolution   │           |
|  │               │      │• International│      │  Strategy     │           |
|  │               │      │  Frameworks   │      │• Legal Tech   │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                          DIGITAL TRANSFORMATION PATH                        |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │ Level 1       │      │ Level 2       │      │ Level 3       │           |
|  │ Digital       │─────>│ Advanced      │─────>│ Innovative    │           |
|  │ Basics        │      │ Technology    │      │ Fintech       │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|         |                      |                      |                     |
|         v                      v                      v                     |
|  ┌───────────────┐      ┌───────────────┐      ┌───────────────┐           |
|  │• Digital      │      │• Automated    │      │• Blockchain-  │           |
|  │  Platforms    │      │  Credit       │      │  based        │           |
|  │• Client       │      │  Decisions    │      │  Factoring    │           |
|  │  Portals      │      │• Advanced     │      │• AI-powered   │           |
|  │• Electronic   │      │  Analytics    │      │  Risk Models  │           |
|  │  Document     │      │• API          │      │• Smart        │           |
|  │  Management   │      │  Integration  │      │  Contracts    │           |
|  │• Digital      │      │• Business     │      │• Real-time    │           |
|  │  Payments     │      │  Intelligence │      │  Supply Chain │           |
|  │• Basic CRM    │      │• Process      │      │  Finance      │           |
|  │               │      │  Automation   │      │• Open Banking │           |
|  │               │      │               │      │  Integration  │           |
|  └───────────────┘      └───────────────┘      └───────────────┘           |
|                                                                             |
+-----------------------------------------------------------------------------+

+-----------------------------------------------------------------------------+
|                   EMERGING FINANCIAL FACTORING TRENDS (2025)                |
+-----------------------------------------------------------------------------+
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Embedded Factoring      │           │ Sustainable Finance     │         |
|  │                         │           │                         │         |
|  │• API-first Factoring    │           │• ESG-linked Factoring   │         |
|  │• Invisible Factoring    │           │  Programs               │         |
|  │  Solutions              │           │• Green Supply Chain     │         |
|  │• B2B Marketplace        │           │  Finance                │         |
|  │  Integration            │           │• Sustainability         │         |
|  │• Banking-as-a-Service   │           │  Reporting              │         |
|  │  Models                 │           │• Impact Investing       │         |
|  │• ERP-integrated         │           │  in Factoring           │         |
|  │  Factoring              │           │                         │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
|                                                                             |
|  ┌─────────────────────────┐           ┌─────────────────────────┐         |
|  │ Decentralized Finance   │           │ Data-Driven Factoring   │         |
|  │                         │           │                         │         |
|  │• Tokenized Invoices     │           │• Predictive Analytics   │         |
|  │• DeFi Factoring         │           │  for Credit Decisions   │         |
|  │  Protocols              │           │• Real-time Risk         │         |
|  │• Smart Contract         │           │  Assessment             │         |
|  │  Enforcement            │           │• Alternative Data       │         |
|  │• Peer-to-Peer           │           │  Sources                │         |
|  │  Invoice Finance        │           │• Machine Learning       │         |
|  │• Crypto-collateralized  │           │  for Fraud Detection    │         |
|  │  Factoring              │           │                         │         |
|  └─────────────────────────┘           └─────────────────────────┘         |
+-----------------------------------------------------------------------------+

Financial Factoring Glossary

• Factoring: Financial transaction where a business sells its accounts receivable to a third party at a discount
• Recourse/Non-recourse: Determines if the factor or client bears the loss if invoices go unpaid
• Advance Rate: Percentage of invoice value paid upfront (typically 70-90%)
• Discount Fee: The cost of factoring, usually a percentage of the invoice value
• Reserve Account: Portion of invoice value held until debtor payment
• UCC Filing: Uniform Commercial Code filing that establishes legal rights to collateral
• Debtor: The customer who owes money on the invoice
• Reverse Factoring: Buyer-initiated program to help suppliers get paid early
• Supply Chain Finance: Broader category of financing that includes factoring
• Straight-through Processing: Fully automated invoice processing with minimal manual intervention