{"schema":"https://ver.cy/schemas/card/1.0.0","id":"EM-FIN-05","code":"em-fin-05","url":"https://ver.cy/models/em-fin-05/","name":"Costs, consumption and cost allocation","alternateNames":[],"kind":"enterprise-contour","status":"research-draft","version":"research-checkpoint","language":"en","classifiers":{"family":"Enterprise profiles","category":"Enterprise subject","entryKind":"subject","plane":"","domain":["Enterprise","FIN"],"industry":["Cross-industry"],"navPath":"","tags":["EM-FIN-05","W2","subject","CostRecord","UsageRecord","AllocationRule","UnitCostObservation"],"facets":{}},"whatItIs":"Expenses and measured consumption, allocation, unit economics and FinOps. Price, cost and accounting recognition are not identical.","purpose":"Expenses and measured consumption, allocation, unit economics and FinOps. Price, cost and accounting recognition are not identical.","scope":{"in":[],"out":[],"boundaries":[]},"distinguishingFeatures":["A cost states its period and currency","The allocation rule is versioned","The unallocated remainder is visible"],"structure":{"bundles":[]},"agentConduct":{"may":[],"mustNot":["Negative case: 100% of the shared cloud bill is attributed to every product."],"requiresHuman":[]},"ethics":{"considerations":[],"affectedParties":[]},"owners":{"steward":"Финансовый руководитель","roles":[],"masterSystems":["ERP","бухгалтерия","банк","биллинг","FinOps"]},"relations":[{"target":"EM-AI-01","type":"neighbor"},{"target":"EM-AI-02","type":"neighbor"},{"target":"EM-FIN-01","type":"neighbor"},{"target":"EM-PRD-01","type":"neighbor"},{"target":"EM-TEC-04","type":"neighbor"},{"target":"WM-ECO-002","type":"references","note":"conceptual-candidate"}],"interaction":{"identity":{"applicability":"required","items":["CostRecord","UsageRecord","AllocationRule","UnitCostObservation"]},"properties":{"applicability":"not-applicable","items":[]},"recognition":{"applicability":"required","items":[]},"capabilities":{"applicability":"required","items":[]},"hazards":{"applicability":"required","items":[]},"interfaces":{"applicability":"required","items":[]},"context":{"applicability":"required","items":[]}},"sources":[{"title":"FIBO: instruments, parties, transactions"},{"title":"UBL/FOCUS: documents and costs; choose by contour"},{"title":"XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure"}],"openQuestions":["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?","Установить границу и решение reuse/extend/new по действующим спецификациям.","Подтвердить semantic crosswalk, права и source mastership.","Выбрать immutable refs; провести проверки fixtures до заявления о публикационной готовности."],"resources":{"source":"https://ver.cy/enterprise/models/em-fin-05/"},"provenance":{"origin":"enterprise research programme","builtFrom":["enterprise/models/em-fin-05/brief.json"],"providers":[],"researchStatus":"published-partial","generatedAt":"","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"derived","structure":"missing","agentConduct":"derived","ethics":"missing","owners":"filled","relations":"filled","interaction.identity":"derived","interaction.properties":"not-applicable","interaction.recognition":"missing","interaction.capabilities":"missing","interaction.hazards":"missing","interaction.interfaces":"missing","interaction.context":"missing","sources":"filled"},"notes":{"agentConduct":"Negative case of the research brief, not yet a rule for agents.","interaction.properties":"Enterprise record contour: physical properties belong to referenced world models.","structure":"Research contour: bundles not designed yet; questions are listed as open questions.","language":"Still in Russian: suggested owner, blocking decisions, vercy candidates. Translate in research/enterprise/i18n/units.en.json."},"score":0.469}}