# Provenance event

An append-only OCEL2-conformant event recording a mutation — revision, finalization, correction, approval or ingest load — with who/when/where attributes: actor and credential, server timestamp, origin interface or application, approval state and materiality — and its chain position.

- Source: [Ledgerbook glossary](/glossary/)
- Related: [Accounting data layer](/glossary/accounting-data-layer/), [Ledger of record](/glossary/ledger-of-record/), [Bitemporal ledger](/glossary/bitemporal-ledger/)