# EM-FIN-05 local evidence

The contour is reconciled as one identifier-unassigned Cost Allocation cluster plus a declarative source and unit-cost observation profile. No runtime or registry identifier is created.

The candidate separates quoted price, invoice amount, recognized cost, usage, allocated cost and valuation. It fixes model/object identifier planes, makes Run the citation root, preserves reusable Rule identity, makes Results immutable and addressable, and represents residuals without a target. It also pins periods, source derivation, currencies, tolerances, completeness, discount and capacity treatments, translation metadata and three-way reconciliation.

Evidence includes the original Claude study, the exact Grok browser response, their comparison, and one spent Claude Opus high/no-tools frozen audit. The audit's 40 material defects are remediated in the dossier without rerunning it. The 24 normative invariants map to 78 machine-readable fixtures.

Publication is held because the cluster and EM-DAT-05 remain unallocated, base specifications and relations are not canonical, commitment mastership is unresolved, and crosswalk validation is absent.