Accountability Chart

Every seat named, with one owner per outcome.

Family: Transfer
Position: I3
Scored: Against a target

Table 1. Entry 26 in the Exit Elements specification, version 1.4.
Symbol	Ac	Number	26	Family	Ac Transfer	Position	I3
Scored as	Against a target	Compounds	TC	Worked in	Build	Pillar	Operational independence

§1 Definition

What accountability chart is

Every seat named, with one owner per outcome.

An Accountability Chart names every seat in the business and the one person who owns each outcome. It differs from an org chart in that it is about responsibility rather than reporting lines. It shows a buyer that results are produced by a structure rather than by whoever happened to step in.

Businesses in this range often have talented people covering several seats at once, with the owner filling whichever one is empty this month.

Use cases

Drawing the chart your business needs at its next size, putting one name in each seat even if the same name appears more than once for now, identifying which seats the owner holds that someone else should, and reviewing it each quarter.

The transfer family

Evidence that the company runs the same on day one under new ownership. Transfer elements are what diligence tests.

Transferability. What lets the company run the same on day one under new ownership: procedures, seats, a data room, a successor.

Meet the family

§2 Measurement

What the assay measures

A complete accountability chart with one named owner per outcome, and no seat held by the owner that another person could fill.

Critical gapLeaking valueDevelopingStrong45Today100Target

Critical gap: 0 to 24
Leaking value: 25 to 49
Developing: 50 to 74
Strong: 75 to 100

Figure 1. Sample assay for Acme Industrial: accountability chart scores 66 today (developing) against a target of 84 (strong). Sample scores, not a client. Your own assay comes from the exit score and the valuation.

How the scale reads

Every element is scored from 0 to 100 against what a sophisticated buyer expects at close.
Risk elements are scored as control: higher is safer.
Inputs are recorded, not targeted.
Outcomes are derived from their feeding families.

Figure 2. Transferable Company (TC) is the overlap of Accountability Chart, SOP Library, and Data Room: each set is one element, drawn in its family color; the compound is what a buyer finds where they meet.

§3 Venn

How accountability chart bonds into transferable company

A compound is three elements a buyer reads as one property. Runs the same on day one under new ownership. Procedures, seats, and evidence all written down. Each circle is one element, scored on its own; the overlap is transferable company, read from the parts together rather than from any one of them.

Accountability Chart is one of the circles. Its own score comes from the assay; the compound's comes from all 3.
Where one circle is weak the overlap shrinks, and with it the price a buyer puts on the whole. Strong sop library and data room without accountability chart is still not transferable company.
Hover a circle to read what that element measures, or the centre for the compound itself.

Tm Tl Cp Dm Pr Gm Rv Oe Rr Rt Cf Pd Md Se Ip Br Ta Sy Od Dd Cc Kp Lc Td Sp Ac Dr Sc Tx Es In Ap Ev Op Fr Lg

Figure 3. Accountability Chart at I3 in the standard table: column I, row 3. Columns group the families; the wealth series runs beneath.

§4 Position

The transfer series

4 elements share the family. Read them together: a buyer prices them as a group.

§5 Compounds

What accountability chart forms

Compounds are the properties buyers actually price: several elements bonded into one. Each is scored from its parts.

Sp+Ac+Dr→TC

Transferable Company

Runs the same on day one under new ownership. Procedures, seats, and evidence all written down.

SOP Library · Accountability Chart · Data Room

Bonds withSp SOP Library Dr Data Room

§6 In the FNDRS journey

Where accountability chart gets worked

The assay scores it. The process, the pillars, and the platform move it. Table 2 lists every place this element is on the agenda.

Table 2. Where element 26 appears in the FNDRS journey.
Where	What happens	Alongside	Go
StageBuild	Build the right foundation. Establish a company capable of becoming valuable rather than merely producing founder income. Baseline valuation, health check, constraint inventory, and the first roadmap.	Tm Tl Cp Dm Cf Pd Od Dd Kp Lc Td	The process
Pillar of valueOperational independence	The single biggest lever on the multiple, and the one that takes the longest to move. A buyer is paying for a company, not for you, and the price reflects how true that is.	Od Md Kp Sp Dd	The pillar
trackOperations audit	How the business runs without the owner	Od Kp Sp

Figure 4. The route accountability chart takes: FNDRS tracks its signals and reports on them; the price is not moved by this element on its own.

§7 In the valuation

How FNDRS tracks accountability chart

Tracked Indirect

FNDRS tracks the signals behind this element and reports on them. The element itself does not move the FNDRS number; where it is report-only it never touches the price.

What FNDRS reads

Managerial coverage stands in as a proxy.

Tracked through a proxy; what diligence tests directly.

How the table meets the number

Find out where your accountability chart stands

The exit score is the first assay: fifteen minutes, six pillars, and a first read on the elements that matter most.

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