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The usual intro to REA focuses on the Exchange pattern, where two Agents trade Resources with each other.
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[The usual intro to REA](https://en.wikipedia.org/wiki/Resources,_events,_agents_(accounting_model)) focuses on the Exchange pattern, where two Agents trade Resources with each other.
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But there is another REA pattern, which [ValueFlows calls Process](https://valueflo.ws/introduction/processes.html)
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But there is another REA pattern, which [ValueFlows calls Process](https://valueflo.ws/introduction/processes.html)
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and which might be called Conversion or Transformation in other REA references.
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and which might be called Conversion or Transformation in other REA references.
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