docs: Terms of Resource Procurement V0.1

Publish the baseline profit-center framework for Binky, Frontier,
Railiance, Netkingdom, Helixforge, and Coulomb. Railiance procures and
manages IT resources; other centers settle monthly at cost plus 20%.
Wire INTENT, SCOPE, and the portfolio cadence to the terms, and open
RESOURCE-WP-0004 for schema and settlement adoption.

INTENT.md

@@ -20,6 +20,13 @@ Its control loop is:
 > demand -> estimate -> compare -> approve -> procure -> commission -> allocate
 > -> monitor -> optimize -> renew, migrate, or retire -> learn from variance
 
+Every estimate, usage observation, allocation, and expense evaluation in that
+loop is associated with exactly one financial entity. The six entities are
+Binky, Frontier, Railiance, Netkingdom, Helixforge, and Coulomb. They are
+profit centers of Binky Hedgehog GmbH (future Operational Knowledge GmbH).
+Railiance procures and manages IT resources; other centers consume them on
+the internal terms in `docs/TermsOfResourceProcurement.md`.
+
 `resource-control` supports each stage with evidence and recommendations. It
 does not silently assume authority to sign contracts, spend money, deploy
 workloads, or operate services.
@@ -48,7 +55,7 @@ requires evidence; retaining one requires continuing value.
   proposed, and retired resources.
 - Resource identity, provider, account, region, service class, capacity,
   lifecycle, contract term, renewal or cancellation window, owner, workload,
-  tenant, environment, and cost-attribution key.
+  tenant, financial entity, environment, and cost-attribution key.
 - Demand and capacity forecasts derived from workload requirements.
 - Comparable total-cost models for provider-managed and self-managed options,
   separating infrastructure, usage, internal labor, external services,
@@ -56,8 +63,10 @@ requires evidence; retaining one requires continuing value.
 - Technical usage, utilization, saturation, reliability, and service-level
   evidence projected from the systems that produce it.
 - Explainable allocation of shared resource consumption and cost to services,
-  workloads, environments, and tenants. Allocation evidence is not customer
-  billing.
+  workloads, environments, tenants, and financial entities. Allocation
+  evidence is not customer billing. Internal transfer prices (Railiance
+  delivered cost plus published markup) are settlement evidence, not booked
+  spend.
 - Unit economics and periodic rightsizing, consolidation, commitment,
   migration, renewal, retirement, and provider-switching recommendations.
 - Forecast-to-actual variance control: preserve assumptions and predictions,
@@ -86,9 +95,9 @@ become the implementation repository for the whole control loop.
 
 Delegated repositories should expose stable, provenance-bearing interfaces
 rather than duplicate authority. The common join should support at least
-`resource_id`, `service_id`, `workload_id`, `tenant_id`, `environment`,
-`cost_attribution_key`, provider account, accounting period, and source
-evidence where applicable.
+`resource_id`, `financial_entity_id`, `procuring_entity_id`, `service_id`,
+`workload_id`, `tenant_id`, `environment`, `cost_attribution_key`, provider
+account, accounting period, and source evidence where applicable.
 
 ## Relationship with fin-hub
 
@@ -122,7 +131,8 @@ resources and utilization; the booked financial fact remains authoritative in
    and recovery-test cost.
 4. **No unowned spend or capacity.** Every resource has an accountable owner,
    purpose, lifecycle state, workload or shared-allocation rule, environment,
-   and cost-attribution key.
+   cost-attribution key, and a consuming financial entity (or an explicit
+   unattributed gap). Silent default to Railiance or Binky is forbidden.
 5. **Allocation must be explainable.** Shared costs identify their driver,
    uncertainty, unapportioned remainder, and source evidence.
 6. **Forecasts are falsifiable records.** Material estimates preserve their