> ## Documentation Index
> Fetch the complete documentation index at: https://docs.infinifi.xyz/llms.txt
> Use this file to discover all available pages before exploring further.

# Finance

> Yield distribution and accounting

The Finance module handles yield distribution and protocol accounting.

## Contracts

<CardGroup cols={2}>
  <Card title="Accounting.sol" icon="calculator" href="/dev-docs/finance/accounting">
    Protocol accounting
  </Card>

  <Card title="YieldSharing.sol" icon="chart-pie" href="/dev-docs/finance/yield-sharing">
    Yield distribution logic
  </Card>
</CardGroup>

## Yield Distribution

Profit is distributed to staked and locked users based on their positions:

* **siUSD holders** — Share of liquid farm yields
* **liUSD holders** — Share of illiquid farm yields (weighted by time-multiplier)

## Loss Handling

Losses are applied in order:

1. **liUSD holders** — First loss (governance participants bear most risk)
2. **siUSD holders** — Reflected in exchange rate
3. **iUSD holders** — Only in extreme cases (causes permanent depeg)