The logic of double entry and the framework comprising balance sheet accounts and profit and loss accounts that describe status, change in status and the cost and value or revenue of activities makes it possible to draw conclusions about missing elements using what is known. While it is better to have a complete set of data, important conclusions can be drawn from only a subset of all the data. Because of the balancing principle it is possible to prepare a complete presentation of financial performance without having all the data. It is also possible to validate the coherence of the data. In practice this means that TVM can build a useful picture of community progress without having all the details.

In financial accounting, a meaningful report can be prepared from incomplete records because the balance sheet and the operating statement are related. This same idea is available in the TVM logical framework so that performance can be measured reliably and usefully merely by the comparison of the community state from one period to the next, and some modest information about the activities that might be the cause. By using change in state to identify what changes are important, it is possible to focus attention on issues that should be addressed as a priority. By analysis of the state of the community it is possible to identify what issues are an absolute priority for the community.

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