Assets are recorded explicitly. Nothing is inferred, merged, or guessed. Each asset exists as a first-class object.
Tracer determines what an asset actually is before attempting valuation. For coins and collectibles, this includes origin, denomination, variants, and uncertainty.
When valuation is available, Tracer produces value ranges, confidence levels, and explanations. Single numbers are avoided because they hide uncertainty.
Tracer records who is involved, where documents live, and what remains unallocated so understanding survives time.