Applications
Proof-of-concept tools. Every calculator implements the same computation on a different problem.

Each application below is a working implementation of the frameworks described in the white papers. The ECF tools compute prediction error across five channels. The accounting tools compute budget minus actual equals variance, weighted by confidence. Same equation. Different substrate.

Emotional Comparator Framework
ECF Living Canvas
Conversational ECF engine with real-time channel state visualisation and DALL-E image generation.
Poem Dragon — Product Specification V3
Solar-powered e-ink learning device. 30M parameter Emotional Language Model. Oxford 3000 vocabulary. EML training. Architecture over scale.
Emotional Calculator
Five-channel prediction error calculator. Set expected, enter actual, compute PE.
Accounting & Finance
Period Entry Calculator
Time-based accrual accounting. No adjusting journals. No month-end close.
Revenue Recognition
IFRS 15 five-step model computed through Period Entry.
Lease Calculator
IFRS 16 right-of-use asset and lease liability.
Rental Calculator
Rent-free period straight-line accrual.
Poetry
The Collected Poems of Spencer Nash
30 poems, illustrations by ChatGPT, curated, edited and with a foreword by Claude.
Spencer Nash · 2026 Home · iov4.com