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.
Spawn the operational build as a residual of RESOURCE-WP-0004. Finish
the terms workplan (T01 done; T02–T05 cancelled as superseded) and
point the terms document at the facility tasks.
