@misc{liu2026EventTimeAccounting,
  author    = {Liu, Hang},
  title     = {Event-Time Accounting for Two-Leg Perpetual Positions: Quantity Closure, Asynchronous Settlement and Evidence Levels},
  year      = {2026},
  month     = nov,
  publisher = {Zenodo},
  doi       = {10.5281/zenodo.23932841},
  url       = {https://doi.org/10.5281/zenodo.23932841},
  note      = {humarb Research 10; methodological preprint; preprint, not peer reviewed; CC BY 4.0}
}