At first glance you cannot really believe it, BUT:
BTC indeed tries to simulate CASH for CASHLESS transactions.
Result is a mess at the lowest level.
Beginning with Satoshi Nakamotos paper talking without any(!) reflection or explanation in its title about
"Bitcoin: A Peer-to-Peer Electronic CASH System"
http://bitcoin.org/bitcoin.pdf
Bitcoiners relentlessly struggle to simulate CASH of pure and genuine CASHLESS transactions, not hesitating a second to ask themselves, why this not at all understandable or even realizable intent should make ANY sense at all.
https://en.bitcoin.it/wiki/Change
"Money has no earmark".
Forgetting this old wisdom they desparately try to simulate that.
WHY
Even real cash in a real wallet is normally inseparably mixed together so that we cannot know, which bills or coins came from A or B or C. To "trace" each bill or coin would even if real cash just be nonsens.
Instead of adding/substracting transferred amounts quite simply to/from the balance of the accounts involved...
they insinuate indeed, that they cannot but "destroy" all the money in the paying account and indeed create "new" BTC for payers and receivers assigning the "change" even to new so called "outputs". Armory does its best and provides the option to assign these "changings" to the "first input" address (whatever this exactly might be).
Obviously this "cash/change" idea also has nothing todo with technicalities like hashes, signatures, encryption, P2P db/network....
There is just NO explanation, why these confusing, time and space consuming pseudo-cash simulations exist at all.
Almost sure:
WITHOUT these cash motivated "changings", combined with almost each transfer creating "new" BTC to be "traced"
the internet traffic and blockchain size could be reduced by about a half.
But nobody sees, critisizes and tries to change that? - Cannot believe it.
All we find is the usual Satoshi liturgy -salted with the usual nebulosities and contradictions- repeated, repeated, repeated....
"THE PRIMARY INNOVATION BEHIND BITCOIN" (sic)
https://en.bitcoin.it/wiki/Introduction
looks like worship the golden calf
While the GAAP, the Generally Accepted Accounting Principles are simply unknown and totally ignored.