Any domain. The same 37-position structure. Every record append-only and readable by any implementation of the spec.
The same 37-position structure covers hiring, finance, legal, content, and operations. Adapting GL to a domain means mapping your record kinds to those positions — the structure does not change per domain.
A GL record does not change after it is written. An amendment or correction is a new record that references the original. The full history is always present.
A GL record carries its full structure in its bytes. Any implementation of the spec reads it identically — in any language, at any future point — without a service running to interpret it.
Two systems writing GL records against the same spec always produce records that merge without conflict. The structure enforces this.
Systems that record in GL can announce their domain here. Search to find who supports what.