# GL-Code Tracing

Linking initiatives, KPIs, and benefits to the general-ledger codes they affect, so value can be traced into the financial statements.

GL-code tracing connects the work and its measured benefits to specific general-ledger (GL) accounts. By tagging KPIs and benefits with GL codes, an organization can follow value from an initiative into the numbers finance actually reports.

This mapping is what makes benefits defensible to finance: it converts claimed outcomes into entries that can be reconciled against the P&L.

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[View this page on the website](https://getconductor.com/glossary/gl-code-tracing) · Last updated: 2026-08-06