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.

tools/portfolio.py

@@ -9,6 +9,8 @@ import sys
 from datetime import date
 from pathlib import Path
 
+from entities import association_ok
+
 RESOURCE_ID = re.compile(r"^resource:[a-z0-9][a-z0-9:_-]+$")
 STATUSES = {
     "proposed", "ordered", "commissioning", "active", "suspended",
@@ -47,6 +49,8 @@ def validate_record(record: dict) -> None:
     if record.get("record_scope") not in {"inventory", "example"}:
         raise ValueError("record_scope must be inventory or example")
 
+    association_ok(record)
+
     allocation = record["ownership"]["allocation"]
     if allocation["mode"] == "unattributed":
         if allocation["cost_attribution_key"] is not None: