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