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.

examples/planning/entity-forecast-transfer.json

@@ -0,0 +1,41 @@
+{
+  "schema_version": "0.1",
+  "record_type": "forecast",
+  "record_id": "forecast:example:coulomb:cluster-share:2026-08:base",
+  "revision_of": null,
+  "resource_id": "resource:example:coulomb-cluster-share",
+  "service_id": "cluster-share",
+  "workload_id": "coulomb-social",
+  "tenant_id": "tenant:coulomb",
+  "environment": "production",
+  "cost_attribution_key": "entity:coulomb|resource:example:coulomb-cluster-share",
+  "financial_entity_id": "entity:coulomb",
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": null,
+  "period_start": "2026-08-01",
+  "period_end": "2026-08-31",
+  "source_evidence": [
+    "docs/TermsOfResourceProcurement.md#15-worked-examples",
+    "examples/settlement/15.1-ordinary.json"
+  ],
+  "created_at": "2026-08-14T12:00:00Z",
+  "currency": "EUR",
+  "scenario": "base",
+  "forecast_version": "terms-v0.1:2026-08-14",
+  "costs": {
+    "infrastructure": "200.00",
+    "internal_labor": "0.00",
+    "external_services": "0.00",
+    "setup": "0.00",
+    "other": "0.00"
+  },
+  "transfer_price": "240.00",
+  "credit_headroom": "760.00",
+  "uncertainty": "illustrative Terms § 15.1 fixture; not booked spend",
+  "assumptions": [
+    "delivered_cost=200.00",
+    "markup_rate=0.20",
+    "prior_outstanding=0.00",
+    "credit_limit=1000.00"
+  ]
+}

examples/portfolio/garage-three-node.example.json

@@ -1,6 +1,10 @@
 {
   "schema_version": "0.2", "record_scope": "example",
-  "id": "resource:example:garage:cluster", "resource_class": "self_managed_service",
+  "id": "resource:example:garage:cluster",
+  "financial_entity_id": "entity:railiance",
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": null,
+  "resource_class": "self_managed_service",
   "status": "proposed", "management_model": "self_managed",
   "provider": {"name": "Example IaaS provider", "account_ref": null, "product_ref": "three-vm-topology", "provider_resource_id": null},
   "service": {"name": "Garage object storage", "service_id": "object-storage", "class": "S3-compatible replicated service", "capacity_model": "fixed"},

examples/portfolio/kubernetes-capacity.example.json

@@ -1,6 +1,10 @@
 {
   "schema_version": "0.2", "record_scope": "example",
-  "id": "resource:example:railiance:kubernetes-capacity", "resource_class": "kubernetes_capacity",
+  "id": "resource:example:railiance:kubernetes-capacity",
+  "financial_entity_id": null,
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": "example shared capacity; consumers would be allocated, not defaulted",
+  "resource_class": "kubernetes_capacity",
   "status": "active", "management_model": "shared_capacity",
   "provider": {"name": "Example infrastructure provider", "account_ref": "account:example", "product_ref": "virtual-machines", "provider_resource_id": null},
   "service": {"name": "Railiance Kubernetes worker capacity", "service_id": "kubernetes", "class": "shared worker pool", "capacity_model": "shared"},

examples/portfolio/shared-platform-service.example.json

@@ -1,6 +1,10 @@
 {
   "schema_version": "0.2", "record_scope": "example",
-  "id": "resource:example:shared:ingress", "resource_class": "shared_platform_service",
+  "id": "resource:example:shared:ingress",
+  "financial_entity_id": null,
+  "procuring_entity_id": "entity:railiance",
+  "entity_gap": "example shared ingress; helixforge and coulomb would receive allocated shares",
+  "resource_class": "shared_platform_service",
   "status": "active", "management_model": "self_managed",
   "provider": {"name": "Railiance", "account_ref": null, "product_ref": "platform-ingress", "provider_resource_id": null},
   "service": {"name": "Shared application ingress", "service_id": "platform-ingress", "class": "cluster platform service", "capacity_model": "shared"},

examples/settlement/15.1-ordinary.json

@@ -0,0 +1,17 @@
+{
+  "scenario": "15.1-ordinary",
+  "period": "2026-08",
+  "statement_date": "2026-09-01",
+  "as_of": "2026-09-01",
+  "payment_recognition": "unknown",
+  "charges": [
+    {
+      "financial_entity_id": "entity:coulomb",
+      "resource_id": "resource:example:coulomb-cluster-share",
+      "delivered_cost": "200.00",
+      "usage_summary": "allocated cluster share"
+    }
+  ],
+  "prior_outstanding": {},
+  "recognized_payments": []
+}

examples/settlement/15.2-extended.json

@@ -0,0 +1,19 @@
+{
+  "scenario": "15.2-extended",
+  "period": "2026-09",
+  "statement_date": "2026-10-01",
+  "as_of": "2026-09-30",
+  "payment_recognition": "unknown",
+  "charges": [
+    {
+      "financial_entity_id": "entity:coulomb",
+      "resource_id": "resource:example:coulomb-cluster-share",
+      "delivered_cost": "100.00",
+      "usage_summary": "allocated cluster share"
+    }
+  ],
+  "prior_outstanding": {
+    "entity:coulomb": "240.00"
+  },
+  "recognized_payments": []
+}

examples/settlement/15.3-restricted.json

@@ -0,0 +1,12 @@
+{
+  "scenario": "15.3-restricted",
+  "period": "2026-09",
+  "statement_date": "2026-10-01",
+  "as_of": "2026-09-30",
+  "payment_recognition": "unknown",
+  "charges": [],
+  "prior_outstanding": {
+    "entity:helixforge": "1000.00"
+  },
+  "recognized_payments": []
+}