> ## Documentation Index > Fetch the complete documentation index at: https://docs.go.aiinsurance.io/llms.txt > Use this file to discover all available pages before exploring further. # Overview > How money is tracked in AI Insurance Financials tracks the money moving through the business. Its primary building block is the **invoice** — a single record of an amount, pointing either out of the business or into it. An invoice moves through a lifecycle from owed to paid, absorbing partial payments and approvals along the way, and carries the metadata that says what the money is about: its type, the event or policy it belongs to, and who it is paid to. Reports read across every invoice in the system to show how much is owed and how much has been paid, broken down by Invoice Type, by event, and by other dimensions. ## Where Financials Live in the App Financials appears in three places. The company-wide view, in the main navigation. The same reports and listings as the company-wide page, narrowed to one event, plus the reserve updates for that event. This is where day-to-day claim financials happen. Under **Admin**. Where Invoice Types, line items, approval authority, and reporting settings are defined. ## Common Conventions Amounts are always entered as a plain positive figure on an explicit **Income** or **Expense** side. The side determines which way the money moves; direction is never encoded with a minus sign. See [Expected Direction](/financials/expected-direction). Screens show unsigned amounts and carry direction in color: green is money coming in, normal text is money going out. Signs appear only when a figure leaves the app, in an export or a generated document. See [Reference Frames](/financials/reference-frames). ## Core Concepts The primary building block: what an invoice is, what it carries, and which parts of it are fixed once it exists. The type of an invoice determines how its amount may be broken down into line items. The event or policy an invoice is about, and how that differs from its payee. The way money of a given kind normally flows, and what happens when an amount runs against it. How the sign and color of every figure are decided, on screen and in exports. The statuses an invoice moves through, how payments are recorded, and how corrections are made. Who is permitted to authorize an invoice for payment, and how that authority is configured. Money expected to move on an event that has not moved yet, and how it draws down as losses are paid. The same records over HTTP: reading invoices and balances, recording payments, and posting reserve updates from an integration.