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_report.py

@@ -13,6 +13,7 @@ import sys
 from datetime import date
 from pathlib import Path
 
+from entities import REQUIRED_ENTITY_IDS, load_register
 from optimization import evaluate, validate_case
 from portfolio import validate_record
 
@@ -260,6 +261,47 @@ def optimization_section(cases: list[dict]) -> dict:
     }
 
 
+def entities_section(resources: list[dict], register: dict[str, dict]) -> dict:
+    by_id = {entity_id: {
+        "financial_entity_id": entity_id,
+        "display_name": register[entity_id]["display_name"],
+        "role": register[entity_id]["role"],
+        "dedicated_resources": [],
+        "shared_shares": [],
+        "priced_resources": 0,
+        "consumption_mode": None,
+        "consumption_mode_note": "no settlement close yet; mode is unknown, not open",
+    } for entity_id in REQUIRED_ENTITY_IDS}
+    unattributed = []
+    for resource in resources:
+        entity_id = resource.get("financial_entity_id")
+        entry = {
+            "resource_id": resource["id"],
+            "price_evidence": bool(resource["cost"]["price_evidence"]),
+        }
+        if entity_id:
+            by_id[entity_id]["dedicated_resources"].append(resource["id"])
+            if resource["cost"]["price_evidence"]:
+                by_id[entity_id]["priced_resources"] += 1
+        else:
+            unattributed.append({
+                "resource_id": resource["id"],
+                "entity_gap": resource.get("entity_gap"),
+                "allocation_mode": resource["ownership"]["allocation"]["mode"],
+            })
+        for share in resource["ownership"]["allocation"].get("entity_shares") or []:
+            share_id = share["financial_entity_id"]
+            by_id[share_id]["shared_shares"].append({
+                "resource_id": resource["id"],
+                "note": share["note"],
+            })
+    return {
+        "entities": [by_id[entity_id] for entity_id in REQUIRED_ENTITY_IDS],
+        "unattributed_resources": unattributed,
+        "known_monthly_spend_eur": None,
+    }
+
+
 def next_actions(report: dict) -> list[str]:
     """The smallest set of evidence that would unblock the most decisions."""
     actions = []
@@ -281,6 +323,7 @@ def next_actions(report: dict) -> list[str]:
 def build(root: Path, today: date | None = None) -> dict:
     today = today or date.today()
     data = load_portfolio(root)
+    _, register = load_register(root)
     resources = data["resources"]
     utilization = utilization_section(resources)
     cost = cost_section(resources)
@@ -292,6 +335,7 @@ def build(root: Path, today: date | None = None) -> dict:
         "lifecycle": lifecycle_section(resources),
         "utilization": utilization,
         "cost": cost,
+        "entities": entities_section(resources, register),
         "renewals": renewals_section(resources, today),
         "optimization": optimization_section(data["cases"]),
     }