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.

workplans/RESOURCE-WP-0004-financial-entity-procurement-terms.md

@@ -0,0 +1,136 @@
+---
+id: RESOURCE-WP-0004
+type: workplan
+title: "Adopt financial-entity procurement terms"
+domain: financials
+repo: resource-control
+status: active
+owner: grok
+topic_slug: railiance
+created: "2026-08-14"
+updated: "2026-08-14"
+related:
+  - RESOURCE-WP-0003
+  - FIN-WP-0004
+state_hub_workstream_id: "9d8a0f1b-468b-4e0e-b139-b5f8b1d42d03"
+---
+
+# RESOURCE-WP-0004 — adopt financial-entity procurement terms
+
+## Goal
+
+Make `docs/TermsOfResourceProcurement.md` V0.1 operational: every expense,
+estimate, usage observation, and expense evaluation is associated with one of
+Binky, Frontier, Railiance, Netkingdom, Helixforge, or Coulomb. Railiance
+remains the procuring entity. Transfer prices, monthly settlement, and
+credit-state evaluation follow those terms without becoming a second booked
+ledger.
+
+## Boundaries
+
+- `resource-control` owns entity association, delivered-cost reconstruction,
+  transfer-price calculation, settlement statements, and credit-state
+  evaluation.
+- `fin-hub` owns booked facts, recognized payments, tax, and any later
+  posting of internal settlement.
+- Railiance platform repos enforce restricted consumption; this repo only
+  publishes the signal.
+- Human financial authority approves parameter changes, account opening,
+  and limit waivers.
+- Schema changes must remain compatible with
+  `docs/fin-hub-resource-control-contract-v0.1.md`.
+
+## T01 — Publish Terms of Resource Procurement V0.1
+
+```task
+id: RESOURCE-WP-0004-T01
+status: done
+priority: high
+state_hub_task_id: "7b2d73e6-f610-45bb-8391-61d6c480a5b9"
+```
+
+Write `docs/TermsOfResourceProcurement.md` V0.1 covering the six financial
+entities, Railiance as procuring manager, cost plus 20 %, monthly settlement
+payable in 10 days, 5 % p.a. interest with unlimited extension, €1 000
+default credit limit, and restricted consumption of €50/month reduced by
+monthly interest. Point `INTENT.md`, `SCOPE.md`, and the portfolio cadence
+at the terms.
+
+Done when the terms file is in `docs/` and the repo canon references it.
+
+Completed 2026-08-14: V0.1 published; INTENT, SCOPE, and monthly cadence
+updated.
+
+## T02 — Entity register and schema association
+
+```task
+id: RESOURCE-WP-0004-T02
+status: todo
+priority: high
+state_hub_task_id: "18576e8e-c159-42a1-88f1-61434c1fd298"
+```
+
+Add a versioned entity register for the six IDs. Extend inventory,
+planning-evidence, and control-cycle schemas with `financial_entity_id` and
+`procuring_entity_id`. Unknown remains explicit. Do not invent a default
+entity.
+
+Done when validators reject new cost-bearing records that lack both an
+entity and an explicit unattributed gap, and tests cover the six IDs plus
+Railiance self-consumption (zero markup).
+
+## T03 — Backfill the live portfolio
+
+```task
+id: RESOURCE-WP-0004-T03
+status: todo
+priority: high
+state_hub_task_id: "f15d552d-62ac-46fa-89e5-34218a1b65d2"
+```
+
+Tag current `data/resources/` records with procuring and consuming entities
+from source evidence. Map `tenant:coulomb` to `entity:coulomb`,
+`tenant:friendly:binky` / `rapp-qonto` to `entity:binky`, `helix-forge` to
+`entity:helixforge`, and Railiance platform resources to
+`entity:railiance` as procurer with allocated consumers where a driver
+exists.
+
+Done when every live inventory record has a procuring entity and either a
+consuming entity, a shared allocation that yields per-entity shares, or an
+explicit unattributed gap.
+
+## T04 — Settlement statements and credit state
+
+```task
+id: RESOURCE-WP-0004-T04
+status: todo
+priority: medium
+state_hub_task_id: "0546dd87-bc8f-41ea-a4a6-b60a031e9bf6"
+```
+
+Define a settlement-statement artifact and compute monthly transfer prices,
+overdue interest, credit headroom, and `open` / `restricted` mode from
+Terms V0.1 parameters. Include worked-example fixtures for ordinary
+settlement, extended payment, and the default-limit restriction.
+
+Done when a tool can emit one statement per consuming entity from committed
+evidence and the restricted allowance matches
+`max(0, 50.00 − monthly_interest)`.
+
+## T05 — Fin-hub and Railiance handoff
+
+```task
+id: RESOURCE-WP-0004-T05
+status: todo
+priority: medium
+state_hub_task_id: "874151e0-4b34-426b-a2b9-f836df3265c8"
+```
+
+Propose the exchange additions fin-hub needs to recognize internal transfer
+charges and payments without taking resource authority, and the
+consumption-mode signal Railiance operations needs to enforce restricted
+use. Hand off as work records in those repos. Do not book settlement in
+this repository.
+
+Done when the handoff records exist and this repo documents the join keys
+it will publish.