Thinking about streets as accounting time periods for analysis and reporting purposes

This is a thought I've had about pot management, or how to think about streets conceptually from a betting POV. From my accounting classes I remember a key point my tutor made about the importance of accounting periods as a key concept in accounting. Combining poker and accounting thinking I can see how the same concept of accounting periods can be applied to poker across the streets - and in fact poker could be divided into four such periods; preflop, flop, turn and river. 


A key concept in poker is the idea of polarized hand ranges; hands that could be either big or pure bluff. Another concept is the idea of non-polarized hand ranges, where someone playing in a straight forward manner can be read as holding a strong hand. That is they go to showdown betting strongly with hands that are most always with strong showdown value, without bluff value.


Now if we combine the two ideas; polarized and non-polarized hand ranges with the idea of accounting periods for the purposes of reporting we come up with a strategy of being able to think about poker from an accounting point of view for reporting and analytic purposes. I have no idea if this idea has already been discussed or thought about elsewhere as I've not read about it anywhere but it is merely common sense - the combination of an important accounting concept of dividing time into periods for the purposes of analysis and reporting and applying it to poker.