Found, not explained

A ledger missing its year

What is being counted when the year itself refuses to be counted?

There are columns for names and columns for sums. There is a column with no heading at all.

One line is in red. One line is in a green that has nearly become black. Several entries are only question marks, written as carefully as figures.

If a sum can be true in two colors, which color were you taught to trust?

This also refuses to settle