Costs, consumption and cost allocation
Expenses and measured consumption, allocation, unit economics and FinOps. Price, cost and accounting recognition are not identical.
Research draft, second pass
A second pass drafted this model: the structure a model of this thing needs, and what is known about it in the world. The line under this one says how the second half was obtained - researched against sources, or recalled without web access, in which case nothing here was read anywhere and every claim is a lead to verify. Unreviewed either way.
Bundle → Layer → Finding → Questions Missing, in the backlog
Not described yet. This gap is in the card backlog.
Note: Research contour: bundles not designed yet; questions are listed as open questions.
Classifiers Filled
- Family
- Enterprise profiles
- Category
- Enterprise subject
- Entry kind
- subject
- Domain
- EnterpriseFIN
- Industry
- Cross-industry
- Tags
- EM-FIN-05W2subjectCostRecordUsageRecordAllocationRuleUnitCostObservation
What it is Filled
Expenses and measured consumption, allocation, unit economics and FinOps. Price, cost and accounting recognition are not identical.
Why it exists Filled
Expenses and measured consumption, allocation, unit economics and FinOps. Price, cost and accounting recognition are not identical.
Distinguishing features Derived, awaiting review
- A cost states its period and currency
- The allocation rule is versioned
- The unallocated remainder is visible
What robots and AI may and may not do Derived, awaiting review
Must not
- Negative case: 100% of the shared cloud bill is attributed to every product.
Note: Negative case of the research brief, not yet a rule for agents.
Moral aspects Missing, in the backlog
Not described yet. This gap is in the card backlog.
Owners Filled
Steward
Финансовый руководитель
Master systems
- ERP
- бухгалтерия
- банк
- биллинг
- FinOps
Links to other meta-models Filled
neighbor
- EM-AI-01
- EM-AI-02
- EM-FIN-01
- EM-PRD-01
- EM-TEC-04
references
- WM-ECO-002 - conceptual-candidate
What else AI and robots need to interact with it Incomplete
Identity and identifiers required Derived, awaiting review
- CostRecord
- UsageRecord
- AllocationRule
- UnitCostObservation
Direct properties not applicable Not applicable
Not applicable
Enterprise record contour: physical properties belong to referenced world models.
Recognition required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Capabilities and actions required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Hazards and failure modes required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Standards and interfaces required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Context of use required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Sources Filled
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Open 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?
- 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.
Machine files
Provenance
enterprise research programme · published-partial
Built from: enterprise/models/em-fin-05/brief.json
Still in Russian: suggested owner, blocking decisions, vercy candidates. Translate in research/enterprise/i18n/units.en.json.