Where is the accounting kept when we are reborn, and what remains?

According to Osho, the karmic 'accounting' is not stored anywhere outside you—you are the doer, experiencer and entire ledger. Each act immediately bears fruit and leaves a samskara, a tendency or habit, not a compulsion. Those conditionings are what continue, shaping the next moment—and, if rebirth occurs, the next life—yet they can be broken and transformed through awareness now.