{ "format": "vercy-model-allocation-candidate/v1", "contourId": "EM-FIN-05", "proposedName": "Cost Allocation", "modelId": null, "registryId": null, "allocationState": "unassigned", "decision": "NEW MODEL CANDIDATE", "allocationApproved": false, "canonicalPublishable": false, "installable": false, "identityTest": { "stableIdentity": "One Cost Allocation cluster governs reusable rules and immutable executions while preserving separately addressable rule, revision, run and result object identities.", "versionIdentity": "Rule revisions and runs are immutable; corrections append backward supersedes references while every predecessor stays resolvable.", "independentLifecycle": [ "candidate", "allocated", "specified", "released", "retired" ], "mastership": "cost-governance and finance-analytics authority" }, "clusterIdentityTest": { "perObject": { "CostAllocationRule": { "identity": [ "allocationRuleId" ], "lifecycle": [ "draft", "approved", "effective", "superseded", "retired" ] }, "CostAllocationRuleRevision": { "identity": [ "allocationRuleId", "revision" ], "lifecycle": [ "draft", "approved", "effective", "superseded", "retired" ] }, "CostAllocationRun": { "identity": [ "allocationRunId" ], "lifecycle": [ "prepared", "executed", "superseded", "retired" ] }, "CostAllocationResult": { "identity": [ "allocationRunId", "resultId" ], "lifecycle": [ "materialized", "superseded", "retired" ] } } }, "identifierPlanes": { "modelIdentity": "Registry identifier for the cluster; unassigned and never guessed.", "objectIdentity": "Stable identifiers are allocated by the owning aggregate independently of registry model allocation.", "citationRoot": "CostAllocationRun is the citation root; a result is cited as (allocationRunId, resultId).", "digest": "Digests verify content and are never identity." }, "boundary": { "owns": [ "stable allocation-rule identity and immutable effective-dated revisions", "immutable allocation runs pinned to one rule revision, one axis, one currency and one source period", "addressable run-contained allocation results and explicit residual results", "source-amount derivation, base completeness, tolerances, rounding, discount, reserved-capacity and confidence policy", "structured run reconciliation and backward successor lineage" ], "references": [ { "target": "WM-FLW-015", "purpose": "source-qualified usage records and allocation bases" }, { "target": "WM-ECO-008", "purpose": "billed amounts and invoice allowances" }, { "target": "WM-ECO-016", "purpose": "recognized cost and separately authorized journal postings" }, { "target": "WM-ECO-002", "purpose": "price or valuation comparator only", "assertable": false, "heldOn": "canonical base and relation approval" }, { "target": "WM-MAT-008", "purpose": "measured denominator quantities", "assertable": false, "heldOn": "canonical base and relation approval" }, { "target": "EM-DAT-05 Metric Definition", "purpose": "versioned denominator metric definition", "assertable": false, "heldOn": "identifier allocation" } ], "excludes": [ "quoted or list price identity", "invoice and allowance identity", "journal-entry or posting identity", "usage-event identity", "valuation identity", "metric-definition identity", "commitment-instrument identity" ] }, "objects": { "CostAllocationRule": { "identity": [ "allocationRuleId" ], "required": [ "axis", "authorityRef", "sourceScope", "baseKind", "baseSourceRef" ], "optional": [ "retiredAt" ], "lifecycle": [ "draft", "approved", "effective", "superseded", "retired" ], "notes": [ "axis is identity-fixing", "current revision is resolved as-of effective time and is not stored" ] }, "CostAllocationRuleRevision": { "identity": [ "allocationRuleId", "revision" ], "required": [ "effectiveFrom", "weightComputation", "sourceAmountBasis", "sourceAmountDerivationPolicy", "roundingPolicy", "amountTolerance", "weightTolerance", "residualPolicy", "unusedCapacityTreatment", "discountTreatment", "confidencePolicy", "contentDigest" ], "optional": [ "effectiveTo", "supersedesRevision" ], "discountTreatmentEnum": [ "follows-granted-line", "reduces-source-before-allocation", "spread-on-allocation-base", "held-as-discount-residual" ], "unusedCapacityTreatmentEnum": [ "shared-pool-result", "separate-chained-run", "residual-unused-capacity" ] }, "CostAllocationRun": { "identity": [ "allocationRunId" ], "required": [ "ruleRevisionRef", "axis", "sourcePeriod", "sourceAmount", "sourceAmountBasis", "sourceAmountDerivation", "currency", "sourceRecordRefs", "sourceDigest", "basePopulation", "baseCompleteness", "amountTolerance", "weightTolerance", "executedAt", "reconciliation" ], "optional": [ "usageIntervalRefs", "upstreamResultRefs", "supersedesRunRef", "correctionReason", "actorRef" ], "sourceAmountBasisEnum": [ "invoice-net", "invoice-gross", "recognized-cost", "commitment-covered-cost", "externally-reconciled-cost" ], "immutability": "append-only after executed", "reconciliationRequired": [ "sourceToAllocation", "allocationToInvoice", "allocationToLedger" ] }, "CostAllocationResult": { "identity": [ "allocationRunId", "resultId" ], "required": [ "resultKind", "amount", "confidence", "attributionBasis" ], "optional": [ "targetRef", "weight", "baseValue", "residualKind", "residualShare", "allowanceRef", "sharedPoolRef" ], "resultKindEnum": [ "target", "residual" ], "residualKindEnum": [ "untagged", "incomplete-base", "rounding-remainder", "unused-capacity", "unassigned", "waste", "policy-held" ], "immutability": "run-contained, addressable and immutable" }, "CostRecord": { "identity": [ "costRecordId" ], "required": [ "costFactKind", "sourceRef", "amount", "currency", "period" ], "costFactKindEnum": [ "quoted-price", "invoice-amount", "recognized-cost", "allocated-cost", "valuation" ], "mastership": "typed reference to the external fact owner" }, "TranslatedResult": { "identity": [ "allocationRunId", "resultId", "translationId" ], "required": [ "sourceResultRef", "translatedAmount", "translatedCurrency", "rateValue", "rateSourceRef", "rateObservedAt" ], "derived": true, "excludedFrom": [ "allocation conservation", "unit-cost numerator" ] } }, "invariantRules": [ { "id": "I-01", "statement": "Every cost assertion declares basis, period and currency." }, { "id": "I-02", "statement": "Quoted price, invoice amount, recognized cost, usage, allocated cost and valuation are separately typed and never substituted." }, { "id": "I-03", "statement": "A model identifier is never substituted for an object identifier, and object-level citation does not depend on registry allocation." }, { "id": "I-04", "statement": "Every allocation run pins exactly one immutable rule revision." }, { "id": "I-05", "statement": "A run has exactly one allocation axis and exactly one currency." }, { "id": "I-06", "statement": "Effective intervals of revisions of one rule are pairwise non-overlapping." }, { "id": "I-07", "statement": "Allocation axis is identity-fixing for a rule; an axis change creates a new rule identity." }, { "id": "I-08", "statement": "Within one run, the sum of target amounts and residual amounts equals sourceAmount within amountTolerance." }, { "id": "I-09", "statement": "Target weights sum to one within weightTolerance over the allocable base; residual share is represented separately." }, { "id": "I-10", "statement": "Every residual carries a closed residualKind and every rounding remainder is materialized." }, { "id": "I-11", "statement": "sourceAmountBasis is declared and ordered sourceAmountDerivation entries sum to sourceAmount." }, { "id": "I-12", "statement": "Allocation base kind, source and completeness are explicit; partial completeness implies a non-zero residual." }, { "id": "I-13", "statement": "Untagged usage remains residual and no implicit default target is permitted." }, { "id": "I-14", "statement": "Parallel axes over intersecting source records are non-additive." }, { "id": "I-15", "statement": "The allocation-run chain is acyclic and a chained run conserves to its cited upstream results, each of which has at most one downstream consumer." }, { "id": "I-16", "statement": "Unused reserved capacity uses exactly one closed treatment: shared-pool-result, separate-chained-run or residual-unused-capacity." }, { "id": "I-17", "statement": "Discount treatment is pinned on the rule revision, allowance identity is retained, and gross and net views are reproducible." }, { "id": "I-18", "statement": "Allocation occurs in source currency; translated results carry rate metadata and never enter conservation or unit-cost calculations." }, { "id": "I-19", "statement": "Allocated cost is never a ledger posting without a separately authorized journal entry." }, { "id": "I-20", "statement": "An allocation result never mutates an invoice or journal master." }, { "id": "I-21", "statement": "Runs and results are immutable; corrections append backward-linked successors with a reason and predecessors remain resolvable." }, { "id": "I-22", "statement": "Confidence remains decomposed into measurement uncertainty, representativeness, commitment-coverage certainty and residual share." }, { "id": "I-23", "statement": "Unit cost pins numerator basis, allocation run, denominator quantity source, metric-definition version, denominator completeness and residual treatment." }, { "id": "I-24", "statement": "Retired rule, run and result identifiers remain resolvable and are never recycled." } ], "holds": [ "Registry namespace and identifier allocation are pending; no identifier has been guessed.", "Metric Definition remains the unassigned EM-DAT-05 candidate.", "WM-ECO-002 and WM-MAT-008 bindings remain non-assertable until canonical base and relation approval.", "Commitment instrument mastership is unbound and no local candidate is introduced.", "All referenced bases remain non-canonical reviewable drafts.", "The exact Grok review is delivered and reconciled; the single frozen audit is spent and must not be rerun." ] }