This paper on price as an engineering subject seeks a defining of platform engineering type price concept and accounting, emphasizing a partnership concept to tax incidence as complementary and underlining. Being guided by the characterized story of Animal Farm, with a focus on the case principal leader’s institution, as establishing challenges on a market type ground, it was emphasized that in a perfectly competitive market, therefore, the main problem for a profit maximizing firm is not to determine the price of its product but to adjust its output to the market price so that profit is maximum. Based on included theoretical framework from concepts of payment series mathematics, payment relay based price mathematics is defined. This defined mathematics suggests a redefinition of duty recommendation relative to management task systematic. On this a systemic as equivalent rectangle is suggested for a duty workman and a lender, with a case on balance sheet solved. In addition to this, complementary outlet/finished state equivalent prices are solved. The practical idea is to find equilibrium points for the systemic and the finished state price for objective pricing, and strategies where such may be required. Finally, the accounting framework is defined.