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Merge pull request #480 from SteelBRS/patch-2
Update list-xrp-as-an-exchange.md
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### Balance Sheets
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To custody its ccustomers' XRP, Alpha Exchange must track each customer's XRP balance and its own holdings. To do this, Alpha Exchange must create and maintain an additional balance sheet or accounting system. The following table illustrates what this balance sheet might look like.
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To custody its customers' XRP, Alpha Exchange must track each customer's XRP balance and its own holdings. To do this, Alpha Exchange must create and maintain an additional balance sheet or accounting system. The following table illustrates what this balance sheet might look like.
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The new XRP Ledger accounts (_Alpha Hot_, _Alpha Warm_, _Alpha Cold_) are in the *User* column of the *XRP Balances on XRP Ledger* table.
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