You issue a stablecoin (or you're a fintech that holds a large position in one). The stablecoin promises 1:1 backing by reserves, every $1 of issued tokens corresponds to $1 of bank deposits, T-bills, or commercial paper held by the issuer (Circle for USDC, Tether for USDT, your own treasury if you issue your own). Monthly or quarterly, an attesting auditor publishes a RESERVE ATTESTATION showing the breakdown. Your ledger has to support that attestation: separate accounts for issued-tokens-outstanding and reserves-by-asset-class, with a daily reconciliation that screams if the two get out of sync. This lesson posts the issuance of stablecoin tokens against a corresponding reserve deposit.