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/resource-control-cycle.schema.json

@@ -41,6 +41,21 @@
       "type": "string",
       "pattern": "^resource:"
     },
+    "financial_entity_id": {
+      "type": ["string", "null"],
+      "pattern": "^entity:[a-z0-9]+$"
+    },
+    "procuring_entity_id": {
+      "type": ["string", "null"],
+      "pattern": "^entity:[a-z0-9]+$"
+    },
+    "entity_gap": {
+      "type": ["string", "null"]
+    },
+    "transfer_price": {
+      "type": ["number", "null"],
+      "minimum": 0
+    },
     "resource_class": {
       "enum": [
         "storage",