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.

schemas/procurement-terms.schema.json

@@ -0,0 +1,37 @@
+{
+  "$schema": "https://json-schema.org/draft/2020-12/schema",
+  "$id": "https://coulomb.social/resource-control/procurement-terms.schema.json",
+  "title": "Terms of Resource Procurement parameters",
+  "type": "object",
+  "additionalProperties": false,
+  "required": [
+    "schema_version",
+    "terms_version",
+    "currency",
+    "markup_rate",
+    "railiance_self_markup_rate",
+    "settlement_period",
+    "payment_term_days",
+    "interest_rate_per_year",
+    "interest_convention",
+    "default_credit_limit_eur",
+    "restricted_monthly_consumption_eur",
+    "procuring_entity_id",
+    "labor_rate_eur_per_hour"
+  ],
+  "properties": {
+    "schema_version": {"const": "0.1"},
+    "terms_version": {"type": "string", "minLength": 1},
+    "currency": {"const": "EUR"},
+    "markup_rate": {"type": "string", "pattern": "^0\\.[0-9]{2}$"},
+    "railiance_self_markup_rate": {"type": "string", "pattern": "^0\\.[0-9]{2}$"},
+    "settlement_period": {"const": "calendar_month"},
+    "payment_term_days": {"type": "integer", "minimum": 1},
+    "interest_rate_per_year": {"type": "string", "pattern": "^0\\.[0-9]{2}$"},
+    "interest_convention": {"const": "simple_monthly"},
+    "default_credit_limit_eur": {"type": "string", "pattern": "^(0|[1-9][0-9]*)\\.[0-9]{2}$"},
+    "restricted_monthly_consumption_eur": {"type": "string", "pattern": "^(0|[1-9][0-9]*)\\.[0-9]{2}$"},
+    "procuring_entity_id": {"type": "string", "pattern": "^entity:[a-z0-9]+$"},
+    "labor_rate_eur_per_hour": {"type": "string", "pattern": "^(0|[1-9][0-9]*)\\.[0-9]{2}$"}
+  }
+}