{ "coverage": { "by_status": { "ambiguous": 0, "context_only": 7, "direct": 10, "not_found": 3, "partial": 0, "possible": 0 }, "mapped_or_plausible": 10, "requirements_identified": 13 }, "coverage_explanation": "The denominator is the 13 rows in `Target Fields` (rows 2\u201314), because `Read Me!B8` explicitly states that this sheet is the authoritative register of requested data objects; the synthetic working sheets are treated as corroborating design context. Ten required fields have exact table/column-name and data-type matches in `fde-finance.current-model`, including the ledger foreign keys and their observed active relationships to Account and Calendar. Three requested management-analysis enrichments are structurally absent from the audited business-facing table inventories and are therefore classified `not_found` within the available gold boundary, rather than ambiguous. The Management P&L labels are reported separately as context and do not change the 13-row coverage percentage. No substantive consultant comments were supplied, so consultant guidance did not alter the workbook interpretation beyond confirming that comments, if present, would be trusted steering.", "limitations": [ "The source is a text-only workbook rendering. Numeric values, formulas, blanks, formatting, validation rules, and other non-text content were deliberately excluded.", "The non-authoritative working sheets contain synthetic examples and are explicitly not suitable for reconciliation or production reporting (`Read Me!B8`, `Read Me!B10`).", "Current gold is bounded to the selected build's current-state and evidence pages. Not-found classifications do not prove enterprise-wide absence.", "Exact DAX expressions and production business semantics for observed measures were not available in current gold.", "No row-level data was available to validate YYYYMMDD encoding, fiscal calendar population, account domains, ISO currency compliance, sign conventions, uniqueness, nullability, or referential integrity.", "The workbook names planned sources, but this assessment cannot establish source-system availability or implementation readiness from those declarations alone." ], "report_markdown": "# Workbook-to-current-gold assessment\n\n## Interpretation and authority\n\nThis workbook appears to request an extension of a finance ledger semantic model for management analysis, particularly organisational accountability and transaction-currency analysis (`Read Me!B3`, `Target Fields!J12:J14`). The planning horizon is FY2026\u2013FY2027 (`Read Me!B6`).\n\n`Read Me!B8` explicitly declares **Target Fields** to be the authoritative register. Accordingly, the 13 register rows at `Target Fields!A2:J14` are the primary comparison denominator. The same cell says the other sheets contain synthetic records and formulas illustrating grain and intended behaviour; `Read Me!B10` further states that sample values are fictional and not for reconciliation or production reporting. Numeric and formula content was excluded from the supplied extraction, so no amounts or formula definitions have been inferred.\n\nNo substantive consultant steering comments were provided. Therefore, guidance had no material effect on the interpretation beyond establishing how any comments would have been applied.\n\n## Primary register coverage\n\n| Result | Count | Share of 13 required register rows |\n|---|---:|---:|\n| Direct | 10 | 76.9% |\n| Not found in available current gold | 3 | 23.1% |\n| Partial / possible / ambiguous | 0 | 0% |\n\n### Directly mapped baseline model\n\nCurrent gold observes exact matching columns and data types for:\n\n- `Account.AccountKey`, `Account.AccountName`, and `Account.AccountType` (`Target Fields!B2:F4`).\n- `Calendar.DateKey`, `Calendar.Date`, and `Calendar.FiscalMonth` (`Target Fields!B5:F7`).\n- `Ledger.DateKey`, `Ledger.AccountKey`, `Ledger.SignedAmount`, and `Ledger.IsAdjustment` (`Target Fields!B8:F11`).\n\nCurrent gold also observes the active many-to-one relationships implied by the two ledger foreign-key definitions: `Ledger.DateKey` to `Calendar.DateKey` and `Ledger.AccountKey` to `Account.AccountKey`.\n\nA current-state review issue remains for `Calendar.FiscalMonth`: the column exists with the requested Int64 type, but it is configured to summarise by Sum. This does not prevent a direct structural mapping, though summarisation behaviour should be reviewed.\n\n### Requested management extension not found\n\nThe following required columns were not observed in the audited table inventories:\n\n- `Ledger.CostCentre` (`Target Fields!B12:J12`) for operating-area accountability.\n- `Ledger.CurrencyCode` (`Target Fields!B13:J13`) for ISO transaction-currency analysis.\n- `Account.AccountGroup` (`Target Fields!B14:J14`) for management roll-ups.\n\nThese are `not_found` within the bounded current-gold landscape. That is not proof that they are absent from upstream finance systems or elsewhere in the enterprise estate.\n\n## Context from working sheets\n\nThe workbook illustrates posting-level ledger grain with `DateKey`, `AccountKey`, `SignedAmount`, `IsAdjustment`, `CostCentre`, and `CurrencyCode` (`Ledger Sample!A1:F3`), and one-row-per-account grain including `AccountGroup` (`Chart of Accounts!A1:D3`). These sheets corroborate the register's intended modelling shape but are explicitly synthetic.\n\nThe Management P&L prototype lists seven metric labels (`Management P&L!A4:A10`). Four names are observed as measures in current gold: `Actual Revenue`, `Actual Net`, `Budget Net`, and `Net Variance`. Three prototype labels\u2014`Actual Expenses`, `Budget Revenue`, and `Budget Expenses`\u2014were not observed. Because the authoritative register contains only column rows, these metric labels are contextual and are not included in the 13-row coverage denominator. Exact DAX definitions were not available, so matching names do not establish that the current measures implement the workbook's review notes or sign conventions.\n\n## Key uncertainties and follow-up\n\n1. Confirm whether the three absent enrichment fields are expected to be added to the existing `Account` and `Ledger` tables or supplied through separate dimensions/reference tables.\n2. Confirm source-system keys, cardinality, history requirements, null handling, and governance for cost centre, currency, and account group.\n3. Clarify whether `CurrencyCode` is only a transaction-currency descriptor or whether transaction amount, exchange rate, conversion date/rate type, and reporting-currency measures are also required.\n4. Confirm whether the seven P&L prototype labels are intended production measures despite not being listed in the authoritative register.\n5. Obtain or validate the intended DAX and sign semantics for all P&L measures; current gold provides names but not exact formulas.\n6. Review `Calendar.FiscalMonth` summarisation and the coexistence of the explicit Calendar with automatic hidden date tables.\n\n## Boundary limitation\n\nThis comparison is limited to current-state and evidence pages in the selected gold build. A `not_found` result means no supporting object was found in that available discovered landscape; it does not establish enterprise-wide absence.", "requirements": [ { "confidence": 0.85, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Prototype Actual Revenue measure", "questions": [ "Should Actual Revenue be promoted into the authoritative requirements register, and what account classification/filter defines it?" ], "rationale": "This metric appears on a formula-driven synthetic prototype rather than the authoritative register. Current gold observes a measure named `Metrics.Actual Revenue`, but exact DAX and the workbook's product-and-service account logic are not available, so only the name-level contextual correspondence is established.", "requirement_id": "CTX-01", "source_cells": [ { "coordinate": "A4:D4", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.96, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Prototype Actual Expenses measure", "questions": [ "Is Actual Expenses intended as a production measure, and if so should it be added to the authoritative register?" ], "rationale": "This is a synthetic prototype metric, not an authoritative register row. No measure named `Actual Expenses` is observed among the four current measures in gold.", "requirement_id": "CTX-02", "source_cells": [ { "coordinate": "A5:D5", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.86, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Prototype Actual Net measure", "questions": [ "Confirm the intended Actual Net formula and sign treatment." ], "rationale": "This metric is contextual because it is not in the authoritative register. Current gold observes `Metrics.Actual Net`; exact DAX is unavailable, so the prototype definition of revenue plus signed expenses cannot be confirmed.", "requirement_id": "CTX-03", "source_cells": [ { "coordinate": "A6:D6", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.96, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Prototype Budget Revenue measure", "questions": [ "What budget source, grain, scenario, and version are required if Budget Revenue is intended for production?" ], "rationale": "This is a workshop planning assumption on a synthetic prototype and not an authoritative register row. No `Budget Revenue` measure is observed in current gold.", "requirement_id": "CTX-04", "source_cells": [ { "coordinate": "A7:D7", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.96, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Prototype Budget Expenses measure", "questions": [ "What budget source, grain, scenario, and version are required if Budget Expenses is intended for production?" ], "rationale": "This is a workshop planning assumption on a synthetic prototype and not an authoritative register row. No `Budget Expenses` measure is observed in current gold.", "requirement_id": "CTX-05", "source_cells": [ { "coordinate": "A8:D8", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.85, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Prototype Budget Net measure", "questions": [ "Confirm the source and formula for Budget Net and whether component budget measures must also be exposed." ], "rationale": "This metric is contextual rather than part of the authoritative register. Current gold observes `Metrics.Budget Net`, but its exact DAX and the prototype's revenue-plus-expenses definition are not established.", "requirement_id": "CTX-06", "source_cells": [ { "coordinate": "A9:D9", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.85, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Prototype Net Variance measure", "questions": [ "Confirm the Net Variance formula, sign convention, and favourable/unfavourable display rules." ], "rationale": "This metric is contextual rather than an authoritative register row. Current gold observes `Metrics.Net Variance`; exact DAX is unavailable, so the workbook's Actual Net less Budget Net and favourable-positive semantics cannot be verified.", "requirement_id": "CTX-07", "source_cells": [ { "coordinate": "A10:D10", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountKey required column", "questions": [], "rationale": "The authoritative register requires `Account.AccountKey` as Int64 and defines it as a stable account identifier. Current gold observes `Account.AccountKey` with data type Int64.", "requirement_id": "TF-01", "source_cells": [ { "coordinate": "A2:J2", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountName required column", "questions": [], "rationale": "The authoritative register requires `Account.AccountName` as String. Current gold observes the same qualified column and data type.", "requirement_id": "TF-02", "source_cells": [ { "coordinate": "A3:J3", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.96, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountType required column", "questions": [ "Should AccountType support the broader synthetic domain of Asset, Liability, Equity, Revenue, and Expense, rather than only the definition's revenue-or-expense wording?" ], "rationale": "The authoritative register requires `Account.AccountType` as String. Current gold observes the same qualified column and data type. The workbook definition says revenue or expense classification, while synthetic examples also show Asset, Liability, and Equity; value-domain semantics should therefore be confirmed, but the requested object is structurally present.", "requirement_id": "TF-03", "source_cells": [ { "coordinate": "A4:J4", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.95, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.DateKey required column", "questions": [ "Should the YYYYMMDD encoding be validated against source values as part of implementation testing?" ], "rationale": "The authoritative register requires `Calendar.DateKey` as Int64 in YYYYMMDD form. Current gold observes `Calendar.DateKey` as Int64. Gold does not independently establish the encoded YYYYMMDD value pattern because row values were not part of this comparison.", "requirement_id": "TF-04", "source_cells": [ { "coordinate": "A5:J5", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.Date required column", "questions": [], "rationale": "The authoritative register requires `Calendar.Date` as DateTime. Current gold observes the same column and type, formatted as `yyyy-mm-dd`.", "requirement_id": "TF-05", "source_cells": [ { "coordinate": "A6:J6", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.98, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.FiscalMonth required column", "questions": [ "Should `Calendar.FiscalMonth` be configured to summarise by None?", "Is fiscal year starting in July, as stated in `Fiscal Calendar!A2`, already reflected in the populated calendar values?" ], "rationale": "The authoritative register requires `Calendar.FiscalMonth` as Int64, and current gold observes the exact column and type. Current gold also flags that it is configured to summarise by Sum, which is likely inappropriate for a month-number attribute and needs review.", "requirement_id": "TF-06", "source_cells": [ { "coordinate": "A7:J7", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.DateKey required foreign-key column", "questions": [], "rationale": "The authoritative register requires `Ledger.DateKey` as Int64 and identifies it as the posting-date foreign key. Current gold observes the exact column and type plus an active many-to-one, one-direction relationship from `Ledger.DateKey` to `Calendar.DateKey`.", "requirement_id": "TF-07", "source_cells": [ { "coordinate": "A8:J8", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.AccountKey required foreign-key column", "questions": [], "rationale": "The authoritative register requires `Ledger.AccountKey` as Int64 and identifies it as the account foreign key. Current gold observes the exact column and type plus an active many-to-one, one-direction relationship from `Ledger.AccountKey` to `Account.AccountKey`.", "requirement_id": "TF-08", "source_cells": [ { "coordinate": "A9:J9", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.96, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.SignedAmount required column", "questions": [ "What is the definitive debit/credit sign convention?", "How is reporting currency derived, particularly once transaction CurrencyCode is introduced?" ], "rationale": "The authoritative register requires `Ledger.SignedAmount` as Decimal. Current gold observes the exact column and type, with currency formatting and Sum aggregation. The workbook calls it a signed amount in reporting currency, but actual sign and currency-conversion logic cannot be established from text-only workbook metadata or the bounded gold reads.", "requirement_id": "TF-09", "source_cells": [ { "coordinate": "A10:J10", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.IsAdjustment required column", "questions": [ "What source values or business rules classify an entry as late or manual, and can the two conditions be distinguished if required?" ], "rationale": "The authoritative register requires `Ledger.IsAdjustment` as Boolean. Current gold observes the exact column and type. The detailed rule distinguishing late or manual adjustments is not documented in current gold.", "requirement_id": "TF-10", "source_cells": [ { "coordinate": "A11:J11", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.CostCentre management enrichment", "questions": [ "Should CostCentre remain a degenerate attribute on Ledger or relate to a governed Cost Centre dimension?", "What are the owner, hierarchy, effective-dating, and unknown-code rules for cost centres?" ], "rationale": "The authoritative register requires the String column `Ledger.CostCentre` for operating-area accountability. Current gold inventories only DateKey, AccountKey, SignedAmount, and IsAdjustment on Ledger; no CostCentre column or separate cost-centre dimension is observed. This is absence within the available gold boundary, not proof of upstream absence.", "requirement_id": "TF-11", "source_cells": [ { "coordinate": "A12:J12", "sheet": "Target Fields" } ], "status": "not_found" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.CurrencyCode transaction-currency enrichment", "questions": [ "Is an ISO 4217 three-character code required and how should invalid or missing codes be handled?", "Are transaction amount, exchange rate, conversion date, rate type, and reporting currency also required for meaningful transaction-currency analysis?" ], "rationale": "The authoritative register requires the String column `Ledger.CurrencyCode` for ISO transaction-currency analysis. No CurrencyCode column or currency dimension is observed in current gold's Ledger or other business-facing tables. This does not establish absence from the finance posting source.", "requirement_id": "TF-12", "source_cells": [ { "coordinate": "A13:J13", "sheet": "Target Fields" } ], "status": "not_found" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountGroup management roll-up", "questions": [ "Is AccountGroup a single current mapping or a time-variant hierarchy?", "Can one account belong to multiple management groups, and who governs mapping changes?" ], "rationale": "The authoritative register requires the String column `Account.AccountGroup` for management roll-ups. Current gold observes only AccountKey, AccountName, and AccountType on Account, with no AccountGroup or separate account-group object. This is not found within the available gold boundary.", "requirement_id": "TF-13", "source_cells": [ { "coordinate": "A14:J14", "sheet": "Target Fields" } ], "status": "not_found" } ], "review_flags": [ { "priority": 1, "queue_name": "evidence_research", "reason": "Identify and profile the planned finance posting source for CostCentre; the required field is absent from the observed model.", "subject": "TF-11" }, { "priority": 2, "queue_name": "evidence_research", "reason": "Identify transaction-currency source fields and determine whether amount/rate/conversion attributes are also needed; CurrencyCode is absent from current gold.", "subject": "TF-12" }, { "priority": 3, "queue_name": "evidence_research", "reason": "Locate and govern the account-master mapping for AccountGroup; the required roll-up field is absent from the observed Account table.", "subject": "TF-13" }, { "priority": 4, "queue_name": "client_question", "reason": "Confirm whether the seven prototype metrics are production requirements despite their omission from the authoritative Target Fields register.", "subject": "Management P&L metrics" }, { "priority": 5, "queue_name": "revalidation", "reason": "Obtain and validate DAX and sign conventions for Actual Revenue, Actual Net, Budget Net, and Net Variance; current gold establishes names only.", "subject": "Observed measure semantics" }, { "priority": 6, "queue_name": "consultant_review", "reason": "Review Summarise by Sum and confirm July-start fiscal-calendar behaviour.", "subject": "Calendar.FiscalMonth" }, { "priority": 7, "queue_name": "client_question", "reason": "Resolve the mismatch between the narrow revenue/expense definition and synthetic Asset/Liability/Equity examples.", "subject": "Account.AccountType domain" }, { "priority": 8, "queue_name": "scope", "reason": "Confirm whether budget data, currency conversion, dimensional hierarchies, security, and historical mapping requirements are in scope for FY2026\u2013FY2027.", "subject": "workbook" } ], "summary": "The workbook is a finance reporting data dictionary for a FY2026\u2013FY2027 management-analysis extension. The workbook explicitly identifies `Target Fields` as the authoritative register, so its 13 rows are the primary comparison denominator. Of those 13 required columns, 10 map directly to the observed current semantic model and 3 management-enrichment columns\u2014`Ledger.CostCentre`, `Ledger.CurrencyCode`, and `Account.AccountGroup`\u2014were not found in the available current-gold landscape. Primary-register coverage is therefore 10/13 direct (76.9%) and 3/13 not found (23.1%). The working sheets also illustrate seven management P&L metrics, but they are contextual rather than authoritative register entries: four names are observed as measures (`Actual Revenue`, `Actual Net`, `Budget Net`, `Net Variance`) and three are not observed (`Actual Expenses`, `Budget Revenue`, `Budget Expenses`). Exact measure formulas and production semantics are not available in current gold." }