The alkaline particles deposited into the structure of the paper are extremely small. Average particle sizes are on the order of 1 micron. The particles are produced using a technology that gives them a very large internal surface area, 250 times the absorbing surface area of a normal particle. The large surface area helps the particles penetrate and attach to the cellulose fibers in the paper where they act like chemical sponges, absorbing acids.

The acids in paper migrate freely. We see this effect when acidic paper damages adjacent, non-acidic materials. Alkaline buffered folders or boxes holding acidic papers can become acidic in just a few years time from this effect. Under normal storage conditions, acid reacts very slowly with cellulose fibers but very quickly with alkaline materials. The Bookkeeper process takes advantage of this difference in reaction rates to protect the paper. Within the structure of the paper, the acids migrate among the cellulose fibers where they are quickly absorbed and neutralized by the highly absorbent alkaline particles, long before they have time to react with and weaken the cellulose fibers.