# EM-FIN-02 offline allocation package

Provider-reconciled, declarative and non-publishable. The unassigned Chart of Accounts / Accounting Policy candidate masters Chart revisions, Ledger Accounts, ledger adoption and accounting-policy revisions. WM-ECO-015 remains bank/custody only; WM-ECO-016 owns entries/postings; WM-ECO-017 owns qualified balances. The Enterprise profile is correspondence-only and allocates no runtime ID. Registry allocation and canonical publication are held.

Exactly one frozen audit required revision 3; all defects were remediated without rerun. Package remains non-instantiable and non-publishable.