{
  "vercy": "1.0-draft",
  "publication": {
    "status": "research-draft",
    "adjudicationStatus": "unreviewed",
    "publishableCanonical": false,
    "generatedAt": "2026-09-11T08:23:29Z",
    "providers": [
      "Claude"
    ],
    "breadth": "written by Claude from model knowledge without web access - no source was read, every claim is a lead to verify",
    "pass": 2,
    "wave": 1,
    "engine": "claude",
    "enrichment": {
      "pass": 3,
      "engine": "claude",
      "producedAt": "2026-10-05T17:00:00Z",
      "ingestedAt": "2026-10-05T13:24:37+00:00",
      "fields": [
        "agent_conduct",
        "ethics",
        "owners"
      ]
    },
    "gate": {
      "passed": true,
      "version": "1.0",
      "at": "2026-10-07T12:16:27+00:00",
      "evidence": [
        "completeness 1.00",
        "sense: WordNet gloss",
        "2 live sources",
        "review by codex: pass"
      ]
    }
  },
  "metaModel": {
    "id": "THING-EXPENSE",
    "registryId": "vr.tr.expense",
    "name": "expense",
    "version": "0.2.0-wave.1",
    "entryKind": "thing",
    "family": "Thing Registry",
    "domain": [
      "SOC.ECO"
    ],
    "status": "research-draft"
  },
  "canonicalUrl": "https://ver.cy/models/thing/expense/",
  "model": {
    "registry_id": "vr.tr.expense",
    "name": "expense",
    "purpose": "Let an agent explain expenses factually by type, recognition, documentation and tax treatment, without individual tax advice.",
    "definition": "An amount paid for goods and services used in running a business or household, recorded as a cost in the period incurred and often tax-deductible, as opposed to capital expenditure; examples include business, interest and trade expenses.",
    "what_it_is_for": "Recording costs and calculating profit.",
    "affordances": [
      "classify expenses",
      "keep receipts and records",
      "distinguish expense from capital expenditure",
      "follow expense policies"
    ],
    "distinguishing_features": [
      "Cost consumed in the period",
      "Reduces profit",
      "Often deductible for tax",
      "Needs documentation"
    ],
    "appearance": "Receipts, invoices and expense lines in accounts.",
    "visual_identification": [
      "Expense categories in accounts",
      "Expense claims and receipts",
      "Capital expenditure is recorded differently"
    ],
    "physical_properties": [],
    "families_and_kinds": [
      "operating expenses",
      "interest expenses",
      "employee expense claims",
      "trade and business expenses",
      "lobbying and other regulated expenses"
    ],
    "related_models": [
      {
        "relation": "is a kind of",
        "target": "cost",
        "why": "category"
      },
      {
        "relation": "is contrasted with",
        "target": "capital expenditure",
        "why": "accounting"
      },
      {
        "relation": "is recorded in",
        "target": "income statement",
        "why": "report"
      },
      {
        "relation": "reduces",
        "target": "taxable profit",
        "why": "effect"
      }
    ],
    "identifiers": [],
    "standards_and_regulation": [
      "IFRS and national accounting standards",
      "Tax rules on deductibility",
      "Record-keeping requirements"
    ],
    "failure_modes_and_hazards": [
      "Missing receipts",
      "Misclassifying capital items",
      "Expense fraud"
    ],
    "in_scope": [],
    "out_of_scope": [],
    "characteristics": [],
    "agent_conduct": {
      "may": [
        "Record and categorise expenses from receipts the user provides.",
        "Summarise spending for a household or business on request."
      ],
      "must_not": [
        "Record a personal expense as a business expense to reduce tax.",
        "Create, alter or inflate receipts or claims.",
        "Make payments on someone's behalf without their decision.",
        "Share a person's spending data without consent."
      ],
      "requires_human": [
        "Approving expense claims or reimbursements.",
        "Filing tax returns that include expenses."
      ]
    },
    "ethics": {
      "considerations": [
        "Expense fraud and false deductions shift costs to others.",
        "Spending records reveal private habits and circumstances."
      ],
      "affected_parties": [
        "Households and businesses",
        "Employers and tax authorities"
      ]
    },
    "owners": {
      "steward": "The person or business that incurs it; tax authorities set the rules on deductions.",
      "master_systems": []
    }
  },
  "sources": [
    {
      "id": "oewn",
      "title": "Open English WordNet 2024, synset oewn-13296518-n",
      "url": "https://en-word.net/id/oewn-13296518-n",
      "what_it_supports": "sense and gloss of the concept",
      "url_status": "live",
      "checked_by": "http 200"
    },
    {
      "id": "wiktionary-en",
      "title": "Wiktionary: expense",
      "url": "https://en.wiktionary.org/wiki/expense",
      "what_it_supports": "word senses and usage",
      "url_status": "live",
      "checked_by": "http 200"
    }
  ],
  "structure": {
    "bundles": [
      {
        "id": "classification",
        "name": "Classification",
        "description": "Which expense.",
        "rationale": "Classification matters.",
        "layers": [
          {
            "id": "type",
            "name": "Type",
            "description": "Category.",
            "findings": [
              {
                "id": "type-finding",
                "name": "Type",
                "description": "Expense type.",
                "questions": [
                  {
                    "text": "What category of expense is it?",
                    "kind": "definition"
                  },
                  {
                    "text": "Is it an expense or capital expenditure?",
                    "kind": "boundary"
                  }
                ]
              }
            ]
          },
          {
            "id": "period",
            "name": "Period",
            "description": "Timing.",
            "findings": [
              {
                "id": "period-finding",
                "name": "Period",
                "description": "Period.",
                "questions": [
                  {
                    "text": "In which period should it be recognised?",
                    "kind": "provenance"
                  },
                  {
                    "text": "Is it accrued or prepaid?",
                    "kind": "definition"
                  }
                ]
              }
            ]
          }
        ]
      },
      {
        "id": "records",
        "name": "Records",
        "description": "Evidence.",
        "rationale": "Records support claims.",
        "layers": [
          {
            "id": "receipts",
            "name": "Receipts",
            "description": "Documentation.",
            "findings": [
              {
                "id": "receipts-finding",
                "name": "Receipts",
                "description": "Receipts.",
                "questions": [
                  {
                    "text": "Is there a valid receipt or invoice?",
                    "kind": "provenance"
                  },
                  {
                    "text": "How long must it be kept?",
                    "kind": "measurement"
                  }
                ]
              }
            ]
          },
          {
            "id": "approval",
            "name": "Approval",
            "description": "Policy.",
            "findings": [
              {
                "id": "approval-finding",
                "name": "Approval",
                "description": "Approval.",
                "questions": [
                  {
                    "text": "Was the expense approved under policy?",
                    "kind": "provenance"
                  },
                  {
                    "text": "By whom?",
                    "kind": "provenance"
                  }
                ]
              }
            ]
          }
        ]
      },
      {
        "id": "tax",
        "name": "Tax",
        "description": "Deductibility.",
        "rationale": "Tax rules vary.",
        "layers": [
          {
            "id": "deductible",
            "name": "Deductible",
            "description": "Rules.",
            "findings": [
              {
                "id": "deductible-finding",
                "name": "Deductible",
                "description": "Deductibility.",
                "questions": [
                  {
                    "text": "Is this kind of expense deductible here, in general terms?",
                    "kind": "provenance"
                  },
                  {
                    "text": "Are there limits?",
                    "kind": "boundary"
                  }
                ]
              }
            ]
          },
          {
            "id": "advice",
            "name": "Advice",
            "description": "Professionals.",
            "findings": [
              {
                "id": "advice-finding",
                "name": "Advice",
                "description": "Advice limit.",
                "questions": [
                  {
                    "text": "Is the user asking for advice on their own tax return?",
                    "kind": "boundary"
                  },
                  {
                    "text": "Should an accountant be consulted?",
                    "kind": "action"
                  }
                ]
              }
            ]
          }
        ]
      },
      {
        "id": "control",
        "name": "Control",
        "description": "Fraud and accuracy.",
        "rationale": "Controls prevent errors.",
        "layers": [
          {
            "id": "checks",
            "name": "Checks",
            "description": "Controls.",
            "findings": [
              {
                "id": "checks-finding",
                "name": "Checks",
                "description": "Controls.",
                "questions": [
                  {
                    "text": "Which controls detect duplicate or false claims?",
                    "kind": "boundary"
                  },
                  {
                    "text": "Are they tested?",
                    "kind": "provenance"
                  }
                ]
              }
            ]
          },
          {
            "id": "reporting",
            "name": "Reporting",
            "description": "Accounts.",
            "findings": [
              {
                "id": "reporting-finding",
                "name": "Reporting",
                "description": "Reporting.",
                "questions": [
                  {
                    "text": "How are expenses shown in the accounts?",
                    "kind": "definition"
                  },
                  {
                    "text": "Under which standard?",
                    "kind": "provenance"
                  }
                ]
              }
            ]
          }
        ]
      }
    ]
  },
  "openQuestions": [
    "Should expense types be separate entries?",
    "How should tax rules be localised?",
    "How should expense policies be linked?"
  ],
  "statistics": {
    "bundles": 4,
    "layers": 8,
    "findings": 8,
    "questions": 16
  }
}