Let $δ$ denote the primitive act of distinction, formally realized as the one-step extension $r \mapsto Sr$ of a finite record. We study the inductively generated $δ$-orbit and its first-order arithmetic presentation $\mathbb{N}_δ$. The corresponding $δ$-calculus is an intuitionistic first-order proof system over the signature $\{0,S,+,\cdot\}$. Every derivation carries a ledger recording the use of the law of excluded middle, the limited principle of omniscience, Markov's principle, and induction on quantified formulas. The last entry does not affect whether a derivation is forced. If a closed formula is derivable in the forced fragment, then it is true in the standard model. Starting from $δ$, we construct a choice-free number tower $δ\leadsto \mathbb{N}_δ\hookrightarrow \mathbb{Z}_δ\hookrightarrow \mathbb{Q}_δ$. The metatheoretic number systems $\mathbb{N}$, $\mathbb{Z}$, and $\mathbb{Q}$ each admit an explicit injection into $\mathbb{N}_δ$. We also classify the recognition quotients of the additive monoid $(\mathbb{N}_δ,+,0)$. Assuming the law of excluded middle, every recognizer is either injective or has a kernel congruence $\equiv_{i,p}$, with index $i$ and period $p$, for a unique pair $i\ge 0$, $p\ge 1$. In the noninjective case the quotient is isomorphic to the finite monogenic monoid $M(i,p)$. We price this classification with the ledger, determining which nonconstructive principles each form requires. If the congruence is decidable and an explicit pair of distinct related elements is given, the classification is forced. If the congruence is decidable and different from equality, Markov's principle is needed. For an arbitrary congruence, the dichotomy requires the law of excluded middle. The reverse implications show that the last two prices cannot be lowered. The main results are formalized in Lean 4.