In our assessment, all possible attempts to implement systems of labor-time accounting will have to deal with deviations from the plan. The fund of public enterprises, as conceptualized below, is intended to give the working class insight into such deviations at the societal level, enabling it to reach technical and political agreements on how to handle them and to later evaluate their effectiveness. The reflections presented in this text in German emerged within the framework of our association’s work. In particular, the programming of the Cálculo del tiempo de trabajo app confronted us with this issue, as the coding of the “basic principles” in the form of a computer program necessarily makes ambiguities in accounting or mathematics apparent. You can also access the article in our publications.