c1 is an/the accounting function/activities involving persons c2, using currency issued by j2, recording v2
(data/facts/du'u) about v3 (object/event); c1 is accounting.
x1=v2=c1 is a productive good / asset / something of value that produces / can result in acquiring x2=c2 by process x3=c3; x1 is capital, a good that can produce goods, and of value x4=v1 to x5=v3 for use/end x6=v4.