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"
+  ]
+}