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.

docs/fin-hub-resource-control-contract-v0.1.md

@@ -38,6 +38,24 @@ Fin-hub owns its outbound `BookedCostEvidence` executable schema. This
 repository validates the contract fields and arithmetic it consumes, but does
 not redefine financial authority.
 
+## Internal settlement (RESOURCE-WP-0005)
+
+`schemas/settlement-statement.schema.json` is the outbound shape for proposed
+internal transfer charges. It is planning/settlement evidence, not a booked
+fact. Join keys added by the facility:
+
+- `financial_entity_id` (`entity:…`)
+- `procuring_entity_id` (V0.1: `entity:railiance`)
+- `period`, `terms_version`
+
+A recognized internal payment, when it exists, is a fin-hub booked fact
+joined by `financial_fact_id` + entity + period. resource-control never
+clears outstanding from its own statement.
+
+The consumption-mode signal (`open` | `restricted`, remaining transfer-price
+allowance) is published for Railiance operations. It is not a fin-hub
+budget. Handoff workplans: `FIN-WP-0006`, `RAILIANCE-WP-0017`.
+
 ## Acceptance boundary
 
 The 12-row `platform:audit-storage` forecast can complete an idempotent

docs/portfolio-operating-cadence.md

@@ -42,7 +42,7 @@ reason, rather than being silently omitted from the ratios.
 | Rhythm | When | Inputs | Consumers | Output |
 |---|---|---|---|---|
 | **Monthly observation** | First week, for the closed month | Monthly actual records from delegated telemetry; booked costs from `fin-hub` | resource-control | `tools/control_cycle.py` variance per resource; a new optimization case where variance is attributed to demand, price, or allocation rather than data quality |
-| **Monthly settlement** | With the observation, once entity association is live | Per-entity usage, delivered cost, transfer prices under `docs/TermsOfResourceProcurement.md`; recognized payments from `fin-hub` | consuming financial entities; Railiance operations; `fin-hub` | One settlement statement and credit-state evaluation (`open` or `restricted`) per consuming entity |
+| **Monthly settlement** | With the observation | Per-entity usage, delivered cost, transfer prices under `docs/TermsOfResourceProcurement.md`; recognized payments from `fin-hub` | consuming financial entities; Railiance operations; `fin-hub` | `make settlement PERIOD=YYYY-MM`; empty output if nothing is known to settle. Runbook: `docs/resource-procurement-facility.md` |
 | **Monthly portfolio report** | With the observation | Resource records, coverage, optimization cases | Human operator; owning repositories | `make portfolio-report`; the `next_actions` list is re-sent to the repositories named in it |
 | **Quarterly calibration** | End of quarter | Three months of variance | resource-control; `fin-hub` | Forecast revisions per `docs/forecast-actual-control.md` — revisions, never overwrites; refreshed provider prices in every open case |
 | **Pre-renewal review** | At least 60 days before the earliest `renews_on` or `cancel_by` | Contract evidence, utilization, open cases | Human financial authority | A `renewal` case, decided while cancellation is still possible |

docs/resource-procurement-facility.md

@@ -0,0 +1,88 @@
+# Resource procurement facility — operator runbook
+
+Status: operational V0.1 (RESOURCE-WP-0005)
+Terms: `docs/TermsOfResourceProcurement.md`
+Parameters: `data/terms/procurement-v0.1.json`
+Entities: `data/entities/register.json`
+
+This is the monthly close for internal transfer prices. It does not book
+spend, move money, or throttle a cluster.
+
+## Monthly close
+
+1. Close technical actuals for month `M` (`docs/portfolio-operating-cadence.md`).
+2. Pull booked provider cost and any recognized internal payments from
+   `fin-hub`. If none exist, payment recognition stays `unknown`.
+3. Run:
+
+   ```text
+   make test
+   make settlement PERIOD=YYYY-MM
+   make portfolio-report
+   ```
+
+4. `make settlement` prints one JSON statement per consuming entity that
+   has a charge, credit, interest, or open balance. An empty array means
+   there was nothing to settle — not a zero bill.
+5. Send the statements and the consumption-mode signal to `fin-hub` and
+   Railiance operations. Do not post them as booked spend here.
+
+Statement date defaults to the first calendar day of `M+1`. Due date is
+that date plus 10 calendar days. Interest is 5 % per year, simple monthly,
+on overdue outstanding only.
+
+## What is unknown without bank accounts
+
+- `account_ref` on every entity is `null`. Pay-from / pay-to are present
+  as nulls, not invented.
+- Recognized payments are `unknown` until `fin-hub` projects a payment
+  fact. Do not clear a balance from a chat message.
+- Live `make settlement PERIOD=2026-08` emits `[]` because no control-cycle
+  actual has a known delivered-cost total and a consuming entity. That is
+  the correct answer.
+
+## Human waiver
+
+A limit change, interest waiver, or temporary unrestricted window is a
+dated decision by human financial authority. Record it as evidence and
+change the entity's `credit_limit_eur` in the register, or add a
+successor terms file. Do not edit historical statements.
+
+## Failure modes and owners
+
+| Failure | Owner |
+| --- | --- |
+| Missing entity or untagged cost object | `resource-control` |
+| Wrong transfer-price arithmetic | `resource-control` |
+| Booked provider amount, tax, recognized payment | `fin-hub` |
+| Restricted entity still consuming above allowance | Railiance platform / procurement |
+| Bank account missing | Human financial authority |
+| Parameter change (markup, limit, interest) | Human financial authority; new terms version |
+
+## Consumption-mode signal
+
+Railiance operations consumes:
+
+```json
+{
+  "schema_version": "0.1",
+  "record_type": "consumption_mode",
+  "financial_entity_id": "entity:coulomb",
+  "period": "2026-08",
+  "consumption_mode": "open",
+  "new_transfer_charges_allowed_eur": null,
+  "terms_version": "0.1"
+}
+```
+
+`restricted` plus a non-null allowance is the only signal that should
+refuse new orders or elastic usage. Committed provider contracts are
+flagged, not cancelled (Terms OQ-2).
+
+## Transfer-charge projection to fin-hub
+
+`resource-control` publishes settlement statements as proposed charges.
+Join keys: `financial_entity_id`, `period`, `resource_id`,
+`terms_version`. A later booked internal settlement in `fin-hub` must
+reference the statement, not replace it. See
+`docs/fin-hub-resource-control-contract-v0.1.md`.