We construct a monoidal category of open transition systems that generate material history as transitions unfold, which we call situated transition systems. The material history generated by a composite system is composed of the material history generated by each component. The construction is parameterized by a symmetric strict monoidal category, understood as a resource theory, from which material histories are drawn. We pay special attention to the case in which this category is compact closed. In particular, if we begin with a compact closed category of integers then the resulting situated transition systems can be understood as systems of double-entry bookkeeping accounts.

中文翻译：

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定位过渡系统

我们构建开放式过渡系统的单分类类别，这些过渡系统会随着过渡的进行而生成物质历史，我们称其为位置过渡系统。复合系统生成的物料历史记录由每个组件生成的物料历史记录组成。通过对称的严格单曲面类别（称为资源理论）对构造进行参数化，并从中得出材料的历史。我们特别注意这种类别为紧凑型封闭的情况。特别是，如果我们从紧凑的整数封闭类开始，那么所产生的位置转换系统可以理解为重复输入簿记帐户系统。