Ledger is a free web directory maintained in the editorial tradition of a published index. It catalogues operating websites across 22 subject columns — from Capital & Exchanges and Medicine & Therapeutics to Voyages & Itineraries and Miscellany & Sundries. The directory was conceived as a reference resource rather than a promotional platform. Each entry is filed by domain and subject, with a description sufficient for initial identification. Inclusion reflects the existence and nature of a site, not a commercial arrangement or quality ranking. Submissions are open at no cost. Once received, a submission is reviewed before the entry is added to the relevant column. The editorial process focuses on accurate classification and completeness of the basic record rather than detailed curation. Ledger currently carries 833 entries across all columns. The directory is updated as new submissions are approved. Readers are encouraged to submit sites in sectors where the current filing is thin — every column benefits from a wider record.