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An account is an address on a chain, either a wallet or a contract. Accounts turn up as address columns in the event tables: from_address and to_address on facts.token_transfers, account_address on facts.token_balance_changes and in the balance functions, and sender_address on the sender table. The Registry gives an address a type and a label, so a contract can be told apart from a wallet and a known address can be named; the table is in progress.

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Registry

Address, type and label for every account. In progress.

Addresses

Addresses are stored in lowercase everywhere. An address copied from a block explorer usually has capital letters in it, so wrap it in lower() before matching it against a column. The balance functions do that for you. Every address column has a chain_id beside it, because the same address on two chains is two different accounts.