The account book had a category such as 'to Kozuke no Suke,' and it was customary for the Uesugi family to adjust accounts payable and pay the costs of construction for the Kira family.
出納帳には「上野介殿江」という項目が設けられ、吉良家の買掛金や普請は上杉家が持つのが恒例となっていた。