Form K-1 · Parts III–VII
The Accounting
How the framework turns relationship into a ledger without turning it into money — the core variables, the Kuleana Quotient, the ahupuaʻa flow, and the balance sheet that closes the filing.
Part III
Core accounting variables
Part IV adds two weights that keep the account honest: the Self-Benefit Weight (SBW) and the Visitor Dependency Weight (VDW) — so that those who take more, or depend more, are accounted accordingly.
Part V
The Kuleana Quotient
The variables resolve into a single experimental figure — the Kuleana Quotient:
R × M × (Kc + Ku + L)
KQ = ─────────────────────────
SBW + VDW
reciprocity × downstream flow × care
──────────────────────────────────────
self-benefit + visitor-dependency
This is not a score to win. A high number is not virtue and a low number is not condemnation. The quotient is a mirror — for reflection, repair, and re-balancing, never for ranking.
Part VI
The Ahupuaʻa Flow Account
Value is traced the way water moves through an ahupuaʻa — mountain to sea, and back again as rain:
UA ──▶ ʻAUWAI ──▶ LOʻI ──▶ KALO ──▶ MULIWAI ──▶ OCEAN what through what what what what arrived channels capacity was flowed entered it moved cultivated produced beyond you the whole ▲ │ └────────────────── RETURN FLOW ◀───────────────────────┘ the account only balances if the water returns
Part VII
The Kuleana Balance Sheet
The filing closes by setting assets received against responsibilities tended — not to settle accounts and walk away, but to make the coming season’s reciprocity more conscious. A balance sheet you re-file, not a verdict you receive.