It doesn't indicate whether there are accounting records. Most people would be bored by them, but real accountants, probably, and nerds like me find that kind of stuff fascinating. I checked, and basic accounting does seem to have been around back to Washington's day, as well as the late antebellum examples I've seen. In fact, it seems just a tad older than Wahington's day, even. From Wikipedia: I had to learn that stuff so I could give accounts from my business to my real CPA accountant, so he could make sense out of them for the IRS, and I hate to admit it, but I actually found it fun. It makes me wonder, though, how a plantation would set up a bookkeeping system, even if only for its own use, entering slaves as assets, keeping track of their associated costs, to see what was the most profitable way to handle them. Would a bank expect such records when giving loans or mortgages on slaves?