Go-live T05 + WP-0013/0014: first Phase and Control Plane completion

Accept WP-0008-T05 for trsl:phase:info-tech-canon-service-surface
(history/260805-T05-GoLive-info-tech-canon.md). Finish WP-0013 remission
automation and WP-0014 extension/breach/attestation Control Plane UI.
Update SCOPE, README, and pilot-candidate notes for pilot Stage 1.

tests/test_remission.py

@@ -0,0 +1,158 @@
+"""Pure offline tests for target_revenue.remission (WP-0013).
+
+No Docker/Postgres — plan_remission / cumulative_remission are pure like fold.py.
+"""
+
+from __future__ import annotations
+
+from datetime import datetime, timezone
+from copy import deepcopy
+
+import pytest
+
+from conftest import golden_entries, golden_manifest
+from target_revenue import fold, remission
+
+
+def _dt(s: str) -> datetime:
+    return datetime.fromisoformat(s.replace("Z", "+00:00"))
+
+
+def test_cumulative_remission_endpoints():
+    t0 = _dt("2026-01-01T00:00:00Z")
+    tL = _dt("2027-01-01T00:00:00Z")
+    T0 = 100_000.0
+
+    assert remission.cumulative_remission(T0, t0, tL, t0) == 0.0
+    assert remission.cumulative_remission(T0, t0, tL, tL) == T0
+    assert remission.cumulative_remission(T0, t0, tL, _dt("2025-01-01T00:00:00Z")) == 0.0
+    assert remission.cumulative_remission(T0, t0, tL, _dt("2028-01-01T00:00:00Z")) == T0
+
+
+def test_cumulative_remission_midpoint():
+    t0 = _dt("2026-01-01T00:00:00Z")
+    tL = _dt("2027-01-01T00:00:00Z")
+    mid = _dt("2026-07-02T12:00:00Z")  # ~half of non-leap 365d span
+    # Exact half of 365 days from 2026-01-01:
+    half = _dt("2026-07-02T12:00:00Z")
+    got = remission.cumulative_remission(100_000.0, t0, tL, half)
+    # 182.5 / 365 = 0.5 exactly for non-leap year.
+    assert abs(got - 50_000.0) < 1.0
+
+
+def test_plan_remission_delta_is_idempotent_at_same_as_of():
+    manifest = golden_manifest()
+    # Golden longstop is 2031-08-01; pick a synthetic t0 five years earlier.
+    t0 = _dt("2026-08-01T00:00:00Z")
+    as_of = _dt("2027-08-01T00:00:00Z")  # 1/5 of the way if longstop 2031-08-01
+    plan1 = remission.plan_remission(manifest, [], t0=t0, as_of=as_of)
+    assert plan1 is not None
+    assert plan1.should_append
+    entry = remission.build_remission_entry_input(
+        manifest["phase"]["id"], plan1, currency="USD", entry_id="trsl:entry:remtest1"
+    )
+    assert entry is not None
+    assert entry["type"] == "remission-credit"
+    assert entry["extension"]["id"] == "trsl:policy:linear-longstop-v0"
+
+    plan2 = remission.plan_remission(manifest, [entry], t0=t0, as_of=as_of)
+    assert plan2 is not None
+    assert not plan2.should_append
+    assert plan2.delta == 0.0
+    assert remission.build_remission_entry_input(manifest["phase"]["id"], plan2, "USD") is None
+
+
+def test_plan_ignores_corrections_in_already_remitted():
+    """A remission-correction must not be treated as policy-produced credit
+    for the next auto-run (would silently undo a deliberate correction)."""
+    manifest = golden_manifest()
+    t0 = _dt("2026-08-01T00:00:00Z")
+    as_of = _dt("2028-08-01T00:00:00Z")
+    plan = remission.plan_remission(manifest, [], t0=t0, as_of=as_of)
+    assert plan is not None and plan.delta > 0
+
+    fake_correction = {
+        "id": "trsl:entry:corr1",
+        "phase": manifest["phase"]["id"],
+        "type": "remission-correction",
+        "amount": plan.delta,
+        "currency": "USD",
+        "recognized_at": as_of.isoformat(),
+        "evidence_reference": "x",
+        "previous_entry_hash": "GENESIS",
+        "reverses": "trsl:entry:someone",
+    }
+    plan2 = remission.plan_remission(manifest, [fake_correction], t0=t0, as_of=as_of)
+    assert plan2 is not None
+    # Correction does not count toward already_remitted → still wants full delta.
+    assert plan2.delta == plan.delta
+
+
+def test_unsupported_policy_returns_none():
+    manifest = deepcopy(golden_manifest())
+    manifest["phase"]["degeneration_policy"] = "trsl:policy:progress-paused-longstop-v1@1.0"
+    plan = remission.plan_remission(
+        manifest, [], t0=_dt("2026-01-01T00:00:00Z"), as_of=_dt("2027-01-01T00:00:00Z")
+    )
+    assert plan is None
+
+
+def test_next_monthly_boundary():
+    assert remission.next_monthly_boundary(_dt("2026-08-05T12:00:00Z")) == _dt(
+        "2026-09-01T00:00:00Z"
+    )
+    assert remission.next_monthly_boundary(_dt("2026-12-15T00:00:00Z")) == _dt(
+        "2027-01-01T00:00:00Z"
+    )
+
+
+def test_next_scheduled_prefers_longstop_when_sooner():
+    as_of = _dt("2026-08-05T00:00:00Z")
+    longstop = _dt("2026-08-20T00:00:00Z")
+    assert remission.next_scheduled_remission_at(as_of, longstop) == longstop
+    assert remission.next_scheduled_remission_at(longstop, longstop) is None
+
+
+def test_planned_entry_validates_and_folds():
+    from target_revenue import validation
+
+    manifest = golden_manifest()
+    t0 = _dt("2026-08-01T00:00:00Z")
+    as_of = _dt("2029-08-01T00:00:00Z")
+    plan = remission.plan_remission(manifest, [], t0=t0, as_of=as_of)
+    entry = remission.build_remission_entry_input(
+        manifest["phase"]["id"], plan, "USD", entry_id="trsl:entry:remfold1"
+    )
+    assert entry is not None
+    entry["previous_entry_hash"] = "GENESIS"
+    validation.validate_ledger_entry(entry)
+    result = fold.fold_outstanding_target(manifest["phase"]["initial_target"]["amount"], [entry])
+    assert result.remission_credit == entry["amount"]
+    assert result.outstanding_target == pytest.approx(
+        manifest["phase"]["initial_target"]["amount"] - entry["amount"]
+    )
+
+
+def test_metrics_remission_forecasts_with_activated_at():
+    from target_revenue import metrics
+
+    manifest = golden_manifest()
+    t0 = _dt("2026-08-01T00:00:00Z")
+    as_of = _dt("2027-08-01T00:00:00Z")
+    result = metrics.compute_metrics(manifest, [], as_of, activated_at=t0)
+    assert result["facts"]["activated_at"] == t0.isoformat()
+    assert result["forecasts"]["remission_if_applied_now"] is not None
+    assert result["forecasts"]["remission_if_applied_now"] > 0
+    assert result["forecasts"]["next_scheduled_remission_at"] is not None
+    assert result["forecasts"]["next_scheduled_remission_amount"] is not None
+
+
+def test_metrics_without_activated_at_leaves_remission_forecasts_null():
+    from target_revenue import metrics
+
+    manifest = golden_manifest()
+    as_of = _dt("2027-08-01T00:00:00Z")
+    result = metrics.compute_metrics(manifest, golden_entries(), as_of)
+    assert result["facts"]["activated_at"] is None
+    assert result["forecasts"]["remission_if_applied_now"] is None
+    assert result["forecasts"]["next_scheduled_remission_at"] is None