feat: operational resource procurement facility

Implement RESOURCE-WP-0005: entity register, V0.1 terms parameters,
entity association on inventory and planning records, transfer-price
and credit-state arithmetic, monthly settlement, and entity views on
the portfolio report. Live close emits nothing until delivered cost
is known. Handoffs are FIN-WP-0006 and RAILIANCE-WP-0017.

data/control-cycle/apps-pg-2026-09-base.json

@@ -3,6 +3,10 @@
   "record_id": "forecast:apps-pg:2026-09:base:v1",
   "record_type": "forecast",
   "resource_id": "resource:railiance:apps-pg",
+  "financial_entity_id": null,
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": "shared platform service; coulomb share is allocated, no single consumer",
+  "transfer_price": null,
   "resource_class": "shared_platform_service",
   "period": "2026-09",
   "created_at": "2026-08-14T00:00:00Z",

data/entities/register.json

@@ -0,0 +1,54 @@
+{
+  "schema_version": "0.1",
+  "terms_version": "0.1",
+  "entities": [
+    {
+      "id": "entity:binky",
+      "display_name": "Binky",
+      "role": "umbrella",
+      "credit_limit_eur": "1000.00",
+      "account_ref": null,
+      "status": "active"
+    },
+    {
+      "id": "entity:frontier",
+      "display_name": "Frontier",
+      "role": "consumer",
+      "credit_limit_eur": "1000.00",
+      "account_ref": null,
+      "status": "active"
+    },
+    {
+      "id": "entity:railiance",
+      "display_name": "Railiance",
+      "role": "provider",
+      "credit_limit_eur": null,
+      "account_ref": null,
+      "status": "active"
+    },
+    {
+      "id": "entity:netkingdom",
+      "display_name": "Netkingdom",
+      "role": "consumer",
+      "credit_limit_eur": "1000.00",
+      "account_ref": null,
+      "status": "active"
+    },
+    {
+      "id": "entity:helixforge",
+      "display_name": "Helixforge",
+      "role": "consumer",
+      "credit_limit_eur": "1000.00",
+      "account_ref": null,
+      "status": "active"
+    },
+    {
+      "id": "entity:coulomb",
+      "display_name": "Coulomb",
+      "role": "consumer",
+      "credit_limit_eur": "1000.00",
+      "account_ref": null,
+      "status": "active"
+    }
+  ]
+}

data/resources/apps-pg.json

@@ -2,6 +2,9 @@
   "schema_version": "0.2",
   "record_scope": "inventory",
   "id": "resource:railiance:apps-pg",
+  "financial_entity_id": null,
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": "shared allocation; coulomb-social maps to entity:coulomb; vergabe-teilnahme has no financial entity",
   "resource_class": "database",
   "status": "active",
   "management_model": "self_managed",
@@ -104,7 +107,13 @@
       "mode": "shared",
       "cost_attribution_key": "platform:apps-pg",
       "driver": "database_gb",
-      "method_version": "apps-pg-dbbytes-v1"
+      "method_version": "apps-pg-dbbytes-v1",
+      "entity_shares": [
+        {
+          "financial_entity_id": "entity:coulomb",
+          "note": "coulomb-social database_gb share 0.5386 under apps-pg-dbbytes-v1"
+        }
+      ]
     }
   },
   "cost": {

data/resources/binky-rapp-qonto.json

@@ -1,6 +1,10 @@
 {
   "schema_version": "0.2", "record_scope": "inventory",
-  "id": "resource:tenant:friendly:binky:rapp-qonto", "resource_class": "self_managed_service",
+  "id": "resource:tenant:friendly:binky:rapp-qonto",
+  "financial_entity_id": "entity:binky",
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": null,
+  "resource_class": "self_managed_service",
   "status": "active", "management_model": "shared_capacity",
   "provider": {"name": "Railiance", "account_ref": null, "product_ref": "rail-knative", "provider_resource_id": "knative:rapp-qonto/rapp-qonto"},
   "service": {"name": "Binky Qonto assistant", "service_id": "rapp-qonto", "class": "tenant Knative application with dedicated egress proxy", "capacity_model": "elastic"},

data/resources/coulomb-social-production.json

@@ -1,6 +1,10 @@
 {
   "schema_version": "0.2", "record_scope": "inventory",
-  "id": "resource:tenant:coulomb:coulomb-social", "resource_class": "self_managed_service",
+  "id": "resource:tenant:coulomb:coulomb-social",
+  "financial_entity_id": "entity:coulomb",
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": null,
+  "resource_class": "self_managed_service",
   "status": "active", "management_model": "shared_capacity",
   "provider": {"name": "Railiance", "account_ref": null, "product_ref": "coulomb-social", "provider_resource_id": "kubernetes:coulomb-social/deployment/coulomb-social"},
   "service": {"name": "Coulomb Social production", "service_id": "coulomb-social", "class": "tenant application", "capacity_model": "shared"},

data/resources/hosteurope-railiance01.json

@@ -1,6 +1,10 @@
 {
   "schema_version": "0.2", "record_scope": "inventory",
-  "id": "resource:hosteurope:railiance01", "resource_class": "compute_instance",
+  "id": "resource:hosteurope:railiance01",
+  "financial_entity_id": null,
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": "no allocation driver; cost remains a Railiance residual",
+  "resource_class": "compute_instance",
   "status": "active", "management_model": "provider_managed",
   "provider": {"name": "Host Europe", "account_ref": null, "product_ref": null, "provider_resource_id": null},
   "service": {"name": "railiance01", "service_id": "railiance01", "class": "virtual server", "capacity_model": "fixed"},

data/resources/platform-audit-storage.proposed.json

@@ -2,6 +2,9 @@
   "schema_version": "0.2",
   "record_scope": "inventory",
   "id": "resource:platform:audit-storage",
+  "financial_entity_id": "entity:railiance",
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": null,
   "resource_class": "storage",
   "status": "proposed",
   "management_model": "provider_managed",

data/resources/railiance-forgejo.json

@@ -1,6 +1,10 @@
 {
   "schema_version": "0.2", "record_scope": "inventory",
-  "id": "resource:railiance:forgejo", "resource_class": "shared_platform_service",
+  "id": "resource:railiance:forgejo",
+  "financial_entity_id": null,
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": "no allocation driver; cost remains a Railiance residual",
+  "resource_class": "shared_platform_service",
   "status": "active", "management_model": "self_managed",
   "provider": {"name": "Railiance", "account_ref": null, "product_ref": "forgejo-11.0.3", "provider_resource_id": "kubernetes:forgejo/deployment/forgejo-gitea"},
   "service": {"name": "Forgejo source and package forge", "service_id": "forgejo", "class": "shared source forge and package registry", "capacity_model": "shared"},

data/resources/reef-railiance-k3s.json

@@ -1,6 +1,10 @@
 {
   "schema_version": "0.2", "record_scope": "inventory",
-  "id": "resource:railiance:reef-railiance:k3s", "resource_class": "kubernetes_capacity",
+  "id": "resource:railiance:reef-railiance:k3s",
+  "financial_entity_id": null,
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": "no allocation driver; cost remains a Railiance residual",
+  "resource_class": "kubernetes_capacity",
   "status": "active", "management_model": "self_managed",
   "provider": {"name": "Railiance", "account_ref": null, "product_ref": "k3s", "provider_resource_id": "k3s://239.62.205.92.host.secureserver.net"},
   "service": {"name": "reef-railiance k3s", "service_id": "reef-railiance", "class": "single-node Kubernetes runtime", "capacity_model": "shared"},

data/terms/procurement-v0.1.json

@@ -0,0 +1,15 @@
+{
+  "schema_version": "0.1",
+  "terms_version": "0.1",
+  "currency": "EUR",
+  "markup_rate": "0.20",
+  "railiance_self_markup_rate": "0.00",
+  "settlement_period": "calendar_month",
+  "payment_term_days": 10,
+  "interest_rate_per_year": "0.05",
+  "interest_convention": "simple_monthly",
+  "default_credit_limit_eur": "1000.00",
+  "restricted_monthly_consumption_eur": "50.00",
+  "procuring_entity_id": "entity:railiance",
+  "labor_rate_eur_per_hour": "60.00"
+}