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Leo, desperate enough to trust a stranger named after a journal entry, followed the trail. It led to a forgotten faculty page at a community college in Ohio. Buried under a syllabus from 2008 was a link: Chapter1_Assets_Liabilities_Equity.pdf

He clicked. The file opened like a creaking vault.

And then it was gone.

He raised his hand. “The prepaid insurance should be allocated over six months, not twelve. And the unearned revenue is overstated.”

That night, Leo bought the physical textbook—used, ripped cover, $45. And on the first page, in faded pencil, someone had written:

“The only thing you can’t depreciate is curiosity.”