olemus
(1a) pearaamat:
tehinguregister raamatupidamises, ka elektroonilisena
ja ka mõne raamatupidamisprogrammi pärisnimena
Wiktionary:
3. (accounting) a collection of accounting entries consisting of credits and debits
https://en.wikipedia.org/wiki/Ledger
https://en.wikipedia.org/wiki/General_ledger

(1b) arvestusraamat:
kontekstist sõltuv arvestusandmestu, näiteks plokiaheltehnoloogias
Wiktionary:
1. a book for keeping notes; a record book, a register.
2. a book or other scheme for keeping accounting records
2.1. (cryptocurrencies) a distributed ledger, a public financial transaction database, typically using a blockchain
https://en.wikipedia.org/wiki/Distributed_ledger
https://tradeix.com/distributed-ledger-technology/
https://www.i-scoop.eu/blockchain-distributed-ledger-technology/

vt ka
- arvestusraamat (2)
- Hyperledger
- Ledger