Cosmology keeps its books per comoving volume: budgets of what the universe has registered, tallied on one privileged slicing in conformal time. This paper personifies that convention as the Global Comoving Ledger — the accounting-layer authority for whom cosmic information bookkeeping is a single global tally — and audits whether an embedded observer's cosmological record accounting needs it. The corpus has twice declined adjacent authorities: Paper 37 typed the whole cosmological specification as one adopted, self-uncertifiable package, and Paper 5's cosmological row — "asymptotic causal exclusion" when future conformal time is finite, with ultimate recoverability "not established (marked conjectural throughout)" — declined the global vantage conjecturally, and has remained the only row of 5's horizon typology never upgraded since. This paper — the centre panel of the Reconnection Program, consuming the charter Paper 60 defines — supplies the constructive side. The paper constructs the patch ledger on declared late-time cosmological patch classes (P-cos): the observer tube with Paper 54's certified-export windows, Paper 57's accessible-side supports, and Paper 29's publicity layers instantiated on the patch's causal domain. The central price is a layer split, stated in the thesis: the class predicate declares the scale factor on its full domain through declared asymptotic data (an early-time exponent; a late-time pair; smooth interpolation) — geometry-layer classification data, adopted per Paper 37's discipline, whose verdict-relevant content is chart-free causal-boundary structure (the existence of particle and event horizons, computed in closed form from the declared exponents) merely read conveniently in the comoving presentation — while the retired authority is the accounting layer: nothing the ledger certifies consumes a global slicing, a global matter-frame normalization, or super-horizon data. That separation is proven, not stipulated: a D-led admissibility lemma types every ledger input to a worldline-relative or causal-domain-local source, and a three-part test (re-slicing quotient; local matter-flow data admitted while cross-patch frame normalizations are barred by a two-patch rule; super-horizon independence given the declared local kernel form) audits the assembled components — with the genuine failing candidate displayed: a statistics kernel re-scaled by a global variance functional moves under the super-horizon part and is barred from the ledger layer. A fixed reference normalization declared as comparison-layer metadata would not fail the test; what fails is a ledger-layer component whose value changes with a super-horizon state functional while the patch data are held fixed. Three results ride on the ledger. The cosmological-row theorem classifies Paper 5's row 3 at classification grade on the future dichotomy of the declared background family — as class-level theorems about component reach, the declaration working in the quantifier and never inside a component — identifying the future-convergent column's limit as a capacity-layer fact (the asymptotic exclusion, typed; the patch-relative "inaccessibility, not destruction" clause carried), while the past-horizon axis is display-only and the row's "ultimate recoverability from horizon or static-patch degrees of freedom" clause is kept open as a record: a physics question this paper types a seat for and does not answer. The disposition typing executes an eight-row table over Paper 37's package — the boundary, geometry-sum, order-sum, and dynamics rows typed adopted-not-patch-certifiable (restating 37's own verdicts at the ledger layer); the clock and branch/decomposition rows the constructive exceptions, patch-certifiable at declared grades for their record-level content (not for a canonical branch decomposition); the measure, self-location, and Boltzmann-brain rows handed untouched to Paper 62. The strict-recovery lemma returns 5's row-3 wording (conjectural label intact) and 37's package wordings unchanged. ReconStatus(cosmological patch) = scoped at model grade; (e5) — early-universe and horizon-crossing records, super-horizon physics, the recoverability question, certifying the background declaration, and every measure/typicality question — open by seat. Standard comoving bookkeeping is recovered as one admissible presentation — never the license; no accounting-layer adoption is made anywhere; the substantive comoving face is declined, not refuted.
Tomoyuki Uchida (Sun,) studied this question.