This paper derives necessary and sufficient structural constraints on neutral ontological substrates required to support stable reference and accountability under persistent disagreement.

Authoritative specification of Accountable Entities (AE).

Lean 4 formalization of the exchange protocol schemas.

Lean 4 formalization of Accountable Entities (AE): six named entity kinds and their mapping to six identity regimes.

Lean 4 formalization of the necessary and sufficient identity-and-persistence regimes for neutral accountability substrates.