LedgerSMB is a free software double entry accounting and Enterprise Resource Planning (ERP) system. Accounting data is stored in a SQL database server and a standard web browser can be used as its user interface. The system uses the Perl programming language and a Perl database interface module for processing, and PostgreSQL for data storage. LedgerSMB is a client-server application, with server access through a web browser. LedgerSMB is distributed under the terms of the GPL-2.0-or-later license. Features LedgerSMB features a full general ledger, with multi-currency support. accounts receivable & payable, with outstanding & aging reports. project accounting and other flexible accounting dimensions. financial reports, with multi-period comparisons: Income statement (Profit & Loss report) Balance sheet Trial balance. quotations and order management. time tracking. invoicing capabilities (mailing, printing), with invoices based on: orders (which in turn can be based on quotations) shipments time cards. inventory tracking, with activity reports. fixed assets. full separation of duties for invoices and GL transactions. LedgerSMB supports multiple currencies, multiple sales or VAT tax rates and per-user language and locale (number formatting) settings. It also supports per-customer language settings, so invoices can be translated into various languages when printed, and per-language invoice templates are also an option. Releases 1.10.0 was released on 2022-10-08 with a wide variety of improvements and fixes. This release saw many small user-visible changes. The larger changes were on the technical side, moving parts of the UI to Vue3 and introducing web services to back the Vue3-based UI. 1.9.0 was released on 2021-09-24 with a wide variety of improvements and fixes, including repair of the ability to send out AR/AP aging reports by e-mail (which regressed in 1.3.42). Where prior releases had a central theme or special focus, this release is more a general cleanup release that touches all parts of the code base. 1.8.0 (End of Life) was released on 2020-09-04 with a wide variety of improvements and fixes; to that extent, this release is different than the thematic releases between 1.5 and 1.7 which sought to improve specific areas of functionality. Notable changes in this release include better support for container images by allowing logos (for inclusion in printed documents) to be stored in the database instead of on disc, allowing the use of standard containers as well as the upgrade of payments to be first order citizens. Where payment data used to be derived from transaction data, this