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/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": []
+}