EM-FIN-05 · Subject model · W2
Costs, consumption and cost allocation
Expenses and measured consumption, allocation, unit economics and FinOps. Price, cost and accounting recognition are not identical.
Partially published; research continues
Claude: complete-frozen-study-plus-one-audit-no-rerun; Grok: complete-exact-prompt-reconciled.
Published results
Research note, in Russian: Canonical/runtime promotion remains governed by the package allocation, identity and dependency holds.
Subject boundary and candidate types
- CostRecord
- UsageRecord
- AllocationRule
- UnitCostObservation
Deep research questions
- How to split shared compute between a project and a product?
- What counts as a unit of useful output?
- How to account for an unconfirmed share of costs?
Verifiable invariants
- A cost states its period and currency
- The allocation rule is versioned
- The unallocated remainder is visible
End-to-end acceptance scenario
Allocate a shared bill, reserved capacity and a discount with a provable total and a visible remainder.
Negative case
100% of the shared cloud bill is attributed to every product.
Approaches to compare
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Candidates in the live catalogue
- WM-ECO-002 · Price / Valuation · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card.
Result requirements
Every card is executed together with the full research contract: definitions, fields and cardinalities, lifecycle, sources, data mastership, rights, the five object facets, at least eight invariants, positive and negative examples, dependencies, migration and applicability limits.