What is tiered intelligence?

Tiered Intelligence is the layered architecture of Digits' Agentic General Ledger™ (AGL®), which applies multiple layers of accounting intelligence to every financial decision. Rather than relying on a single AI model or a single source of context, Tiered Intelligence combines client-level models that learn each business's recurring patterns, firm-level models that encode a firm's standards and prior treatments across its portfolio, global models trained across millions of transactions, and fallback agents that research novel or low-confidence items.

Tiered Intelligence represents a new standard for AI in accounting, recognizing that reliable financial decisions require multiple layers of intelligence working together—not a single model operating in isolation.

Example: When categorizing a transaction, Digits considers how the business has categorized similar transactions in the past, applies the accounting firm's preferred policies, and draws on AGL®'s accounting-specific knowledge to determine the most appropriate category. If the transaction is new or unclear, a fallback agent researches it before routing it for review.

Related terms: Agentic General Ledger™ (AGL®), AI-Native Accounting, Trust Layer, Model Context