Abstract
The Sealand I dynasty ruled in southern Mesopotamia in the latter part of the Old Babylonian and at the beginning of the Middle Babylonian period. Unprovenanced archival documents dating to the middle years of this dynasty were published by Dalley in 2009. Most of these documents pertain to the palatial administration of resources. The present article aims at establishing a number of accounting principles and practices that were in place at a Sealand I palace. The administration of animal husbandry is examined in depth and its underlying principles of resource management are presented; these suggest that this palace functioned as an extended household providing resources for its own needs and for a number of temples.
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