diff --git a/db_deploy.sql b/db_deploy.sql
index 6163571..3b743b4 100644
--- a/db_deploy.sql
+++ b/db_deploy.sql
@@ -188,6 +188,11 @@ DECLARE
     _mind timestamptz;
     _maxd timestamptz;
 BEGIN    
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --find min and max applicable periods to roll
+    --min: earliest period involved in current gl posting
+    --max: latest period involved in any posting, or if none, the current posting
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     SELECT 
         (SELECT min(lower(f.dur)) FROM ins INNER JOIN evt.fspr f ON f.id = ins.fspr)
         ,GREATEST(
@@ -201,12 +206,16 @@ BEGIN
         _mind
         ,_maxd;
 
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --aggregate all inserted gl transactions
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     WITH
     agg AS (
         SELECT
             acct
             ,fspr
             ,dur
+            put a negative in front to negate the initial debit/credit assignment
             ,coalesce(sum(amount) FILTER (WHERE amount > 0),0) debits
             ,coalesce(sum(amount) FILTER (WHERE amount < 0),0) credits
         FROM
@@ -218,14 +227,19 @@ BEGIN
             ,fspr
             ,dur
     )
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     --get every account involved in target range
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     ,arng AS (
         SELECT DISTINCT
             acct
         FROM
             agg b
     )
-    ,seq AS (
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --roll the balances forward
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    ,bld AS (
         WITH RECURSIVE rf (acct, id, dur, obal, debits, credits, cbal) AS
         (
             SELECT
@@ -272,7 +286,10 @@ BEGIN
         )
         SELECT * FROM rf WHERE lower(dur) >= _mind
     )
-    ,bali AS (
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --insert the rolled balances
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    ,ins AS (
         INSERT INTO
             evt.bal (acct, fspr, obal, debits, credits, cbal)
         SELECT
@@ -283,7 +300,7 @@ BEGIN
             ,credits
             ,cbal
         FROM
-            seq
+            bld
         ON CONFLICT ON CONSTRAINT bal_pk DO UPDATE SET
             obal = EXCLUDED.obal
             ,debits = EXCLUDED.debits
@@ -292,21 +309,30 @@ BEGIN
             ,prop = evt.bal.prop || EXCLUDED.prop
         RETURNING * 
     )
-    ,n as (
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --determine all fiscal periods invovled in the insert
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    ,touched as (
         SELECT DISTINCT
             fspr
         FROM
-            bali
+            ins
     )
+    -----------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --update evt.fspr to reflect touched by gl
+    -----------------------------------------------------------------------------------------------------------------------------------------------------------------
     UPDATE
         evt.fspr f
     SET
         prop = COALESCE(f.prop,'{}'::JSONB) || '{"gltouch":"yes"}'::jsonb
     FROM
-        n
+        touched t
     WHERE
-        f.id = n.fspr;
+        f.id = t.fspr;
 
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --this is to catch up all the other accounts if actually necessary
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     PERFORM evt.balrf();
 
     RETURN NULL;
diff --git a/schema/triggers/gl_insert.sql b/schema/triggers/gl_insert.sql
index 45cdcdb..2d4c37a 100644
--- a/schema/triggers/gl_insert.sql
+++ b/schema/triggers/gl_insert.sql
@@ -8,9 +8,11 @@ DECLARE
     _mind timestamptz;
     _maxd timestamptz;
 BEGIN    
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     --find min and max applicable periods to roll
     --min: earliest period involved in current gl posting
     --max: latest period involved in any posting, or if none, the current posting
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     SELECT 
         (SELECT min(lower(f.dur)) FROM ins INNER JOIN evt.fspr f ON f.id = ins.fspr)
         ,GREATEST(
@@ -24,6 +26,9 @@ BEGIN
         _mind
         ,_maxd;
 
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --aggregate all inserted gl transactions
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     WITH
     agg AS (
         SELECT
@@ -42,14 +47,19 @@ BEGIN
             ,fspr
             ,dur
     )
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     --get every account involved in target range
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     ,arng AS (
         SELECT DISTINCT
             acct
         FROM
             agg b
     )
-    ,seq AS (
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --roll the balances forward
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    ,bld AS (
         WITH RECURSIVE rf (acct, id, dur, obal, debits, credits, cbal) AS
         (
             SELECT
@@ -96,7 +106,10 @@ BEGIN
         )
         SELECT * FROM rf WHERE lower(dur) >= _mind
     )
-    ,bali AS (
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --insert the rolled balances
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    ,ins AS (
         INSERT INTO
             evt.bal (acct, fspr, obal, debits, credits, cbal)
         SELECT
@@ -107,7 +120,7 @@ BEGIN
             ,credits
             ,cbal
         FROM
-            seq
+            bld
         ON CONFLICT ON CONSTRAINT bal_pk DO UPDATE SET
             obal = EXCLUDED.obal
             ,debits = EXCLUDED.debits
@@ -116,21 +129,30 @@ BEGIN
             ,prop = evt.bal.prop || EXCLUDED.prop
         RETURNING * 
     )
-    ,n as (
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --determine all fiscal periods invovled in the insert
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    ,touched as (
         SELECT DISTINCT
             fspr
         FROM
-            bali
+            ins
     )
+    -----------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --update evt.fspr to reflect touched by gl
+    -----------------------------------------------------------------------------------------------------------------------------------------------------------------
     UPDATE
         evt.fspr f
     SET
         prop = COALESCE(f.prop,'{}'::JSONB) || '{"gltouch":"yes"}'::jsonb
     FROM
-        n
+        touched t
     WHERE
-        f.id = n.fspr;
+        f.id = t.fspr;
 
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
+    --this is to catch up all the other accounts if actually necessary
+    -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
     PERFORM evt.balrf();
 
     RETURN NULL;