Copyright of individual lines of code may be owned in part by the contributors.

Dieter Simader <dsimader @ sql-ledger.com>
Original author of SQL-Ledger, on which LedgerSMB is based.

Chris Travers <chris @ metatrontech.com>
Wrote the inventory activity report, helped with the session handling fix, 
and other tasks.

Christopher Murtagh <christopher.murtagh @ gmail.com>
Wrote the session handling fix, has begun reformatting the files to fit the
current coding standards, and other contributions.

Joshua Drake <jd @ commandprompt . com>
Contributed database fixes.

Christopher Browne <cbrowne @ acm.org>
Tony Fraser <tony @ sybaspace.com>
Both of the above are mentioned as contributors to a single file in SQL-Ledger.