22. The system of claim 20 , the semiotic form three including the encapsulation of information pertaining to the genre and decomposition of the transaction, the system including means for analysis and viewing of transactions, and means for realising accrual functions in transaction debit and credit ledgers, to allow the synchronisation of distributed medical records.
23. The system of claim 22 for use in combination with a distributed network, including means for double entry accounting of transactions for medical record synchronization and accrual operations for selected transactions.