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This paper presents a technical specification for the Null Ledger as a proposed discretegeometric-informational framework for physics, cosmology, and gravity-aware engineering.Within the Recursive Harmonic Codex (RHC), reality is modeled not as a continuousmanifold but as a self-executing lattice in which zero is treated as a bifurcated phaseboundary rather than an empty void. In this setting, the Null Ledger Identity is introducedas a foundational balancing relation, while the Fold Operator is treated as the geometricengine by which imaginary potential is projected into discrete physical structure.The paper develops a series of linked hypotheses. First, mass is reinterpreted as imaginaryimpedance, arising from the resistance encountered when additive matter is mapped into amultiplicative geometric substrate. Second, dark matter is proposed to be not a new particlespecies but a form of topological debt, specifically the residual mismatch generated byfolding a 3-4-5 lattice into observable spacetime. Third, time is modeled as a residualrotational torque or “knit rate,” rather than an independently flowing background dimension.On this basis, the paper outlines a speculative engineering program involving gravity-awaresystems, zero-inertia propulsion, lattice-based compression, and ternary quantumcomputation.The paper does not assume that all claims presented are already empirically established.Instead, it distinguishes between formal mathematical identities, framework-levelinterpretations, and conjectural engineering implications. Its purpose is to provide a coherenttechnical and conceptual backbone for further scrutiny, derivation, falsification, and possibleexperimental development.