{
  "assessment": "The engagement has enough bounded evidence to publish a coherent discovery baseline. The connected Power BI Desktop model and the spreadsheet-declared target are well enough described for field-level comparison. Ten of 13 required target columns have consultant-confirmed exact reuse mappings. Three required enrichment fields have consultant-confirmed gap decisions and are accepted for phase-two scope. The build does not assert that the target has been implemented, that inaccessible sources lack the gap fields, or that the workbook is a complete production architecture specification.",
  "edges": [
    {
      "edge_type": "is_explained_by",
      "evidence_artifact_ids": [
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "from_page_id": "fde-finance.access-boundary",
      "note": "The method defines how bounded observations and unknowns are treated.",
      "reverse_type": "explains",
      "to_page_id": "fde-finance.evidence-method"
    },
    {
      "edge_type": "raises_model_questions",
      "evidence_artifact_ids": [
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "from_page_id": "fde-finance.current-model",
      "note": "Current metadata raises calendar, measure and security questions.",
      "reverse_type": "questions_model",
      "to_page_id": "fde-finance.open-questions"
    },
    {
      "edge_type": "raises_target_questions",
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
      ],
      "from_page_id": "fde-finance.declared-target",
      "note": "The field-level workbook leaves broader target completeness unresolved.",
      "reverse_type": "questions_target",
      "to_page_id": "fde-finance.open-questions"
    },
    {
      "edge_type": "has_open_questions",
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "Unresolved matters requiring consultant or client input.",
      "reverse_type": "questions",
      "to_page_id": "fde-finance.open-questions"
    },
    {
      "edge_type": "highlights_gaps",
      "evidence_artifact_ids": [
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "Hub navigation to material enrichment gaps.",
      "reverse_type": "highlighted_by",
      "to_page_id": "fde-finance.enrichment-gaps"
    },
    {
      "edge_type": "informs_scope",
      "evidence_artifact_ids": [
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "Discovery findings inform the supported next-phase scope.",
      "reverse_type": "informed_by",
      "to_page_id": "fde-finance.scope-implications"
    },
    {
      "edge_type": "is_bounded_by",
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "The engagement conclusion must be read within the selected access boundary.",
      "reverse_type": "bounds",
      "to_page_id": "fde-finance.access-boundary"
    },
    {
      "edge_type": "summarises_current_state",
      "evidence_artifact_ids": [
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "Hub navigation to the observed semantic model.",
      "reverse_type": "summarised_by",
      "to_page_id": "fde-finance.current-model"
    },
    {
      "edge_type": "summarises_decisions",
      "evidence_artifact_ids": [
        "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "Hub navigation to confirmed mapping and scope decisions.",
      "reverse_type": "summarised_by",
      "to_page_id": "fde-finance.recorded-decisions"
    },
    {
      "edge_type": "summarises_mapping",
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "Hub navigation to current-to-target coverage.",
      "reverse_type": "summarised_by",
      "to_page_id": "fde-finance.mapping-coverage"
    },
    {
      "edge_type": "summarises_target_state",
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "Hub navigation to the workbook-declared target.",
      "reverse_type": "summarised_by",
      "to_page_id": "fde-finance.declared-target"
    },
    {
      "edge_type": "uses_method",
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "from_page_id": "fde-finance.discovery",
      "note": "Authority and evidence method for the gold build.",
      "reverse_type": "method_for",
      "to_page_id": "fde-finance.evidence-method"
    },
    {
      "edge_type": "drives_scope",
      "evidence_artifact_ids": [
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
      ],
      "from_page_id": "fde-finance.enrichment-gaps",
      "note": "Confirmed enrichment gaps drive supported phase-two work.",
      "reverse_type": "is_driven_by",
      "to_page_id": "fde-finance.scope-implications"
    },
    {
      "edge_type": "raises_questions",
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
      ],
      "from_page_id": "fde-finance.enrichment-gaps",
      "note": "Source, ownership and currency questions arise from the gaps.",
      "reverse_type": "is_raised_by",
      "to_page_id": "fde-finance.open-questions"
    },
    {
      "edge_type": "contains_gap_detail",
      "evidence_artifact_ids": [
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
      ],
      "from_page_id": "fde-finance.mapping-coverage",
      "note": "Three unmapped target fields are described in detail.",
      "reverse_type": "is_gap_detail_for",
      "to_page_id": "fde-finance.enrichment-gaps"
    },
    {
      "edge_type": "is_confirmed_by",
      "evidence_artifact_ids": [
        "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf"
      ],
      "from_page_id": "fde-finance.mapping-coverage",
      "note": "Recorded decisions confirm exact mappings and gap classifications.",
      "reverse_type": "confirms",
      "to_page_id": "fde-finance.recorded-decisions"
    },
    {
      "edge_type": "maps_from",
      "evidence_artifact_ids": [
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "from_page_id": "fde-finance.mapping-coverage",
      "note": "Mapping coverage uses observed current columns.",
      "reverse_type": "is_source_for_mapping",
      "to_page_id": "fde-finance.current-model"
    },
    {
      "edge_type": "maps_to",
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
      ],
      "from_page_id": "fde-finance.mapping-coverage",
      "note": "Mapping coverage addresses workbook-declared target fields.",
      "reverse_type": "is_target_for_mapping",
      "to_page_id": "fde-finance.declared-target"
    }
  ],
  "pages": [
    {
      "body_markdown": "# Boundary\n\nThe current snapshot was captured from an open Power BI Desktop model through Modeling MCP. It covers the connected Desktop model only. The target snapshot was declared by `TargetArchitecture_Partial.xlsx`.\n\n## Meaning of \u201cnot observed\u201d\n\nWhen this wiki says an object was not observed, it means it was not returned inside the selected audit and evidence boundary. It does **not** prove that the object or information does not exist in:\n\n- an upstream finance system;\n- another semantic model or PBIX file;\n- a dataflow, warehouse, lakehouse or spreadsheet;\n- an inaccessible workspace or tenant artefact;\n- a later version of the model.\n\nThe three mapping gaps are stronger than an automated no-match result because a consultant recorded `confirm_gap` decisions. Even so, those decisions concern the selected current evidence and phase-two scope; they do not prove enterprise-wide absence.\n\n## Areas not established\n\nThe available evidence does not establish:\n\n- source connection details and complete M expressions;\n- refresh schedules, gateways or deployment environments;\n- production row counts, null rates, uniqueness or referential integrity;\n- report pages and visual usage;\n- production security requirements outside the observed zero-role model;\n- complete DAX expressions and intended production status for the four measures;\n- whether the target workbook is the complete non-functional and semantic target.\n\n## Revalidation trigger\n\nRevalidate this wiki when a broader access boundary, a new current snapshot, an approved source design or a revised target artefact becomes available.",
      "claims": [
        {
          "authority": "observed",
          "evidence_artifact_ids": [
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The current snapshot covers only the connected Power BI Desktop model accessed through Modeling MCP."
        },
        {
          "authority": "declared",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "The target snapshot is declared by TargetArchitecture_Partial.xlsx."
        },
        {
          "authority": "interpreted",
          "evidence_artifact_ids": [
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Non-observation within the selected audit is not proof of absence outside its access boundary."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Refresh, deployment, broader source, report-usage and complete production security requirements are not established by the selected evidence."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "page_id": "fde-finance.access-boundary",
      "page_type": "scope",
      "status": "current",
      "summary": "Current-state findings are limited to the connected Power BI Desktop model, while target findings are limited to the selected workbook; non-observation must not be read as enterprise-wide absence.",
      "title": "Evidence and access boundary"
    },
    {
      "body_markdown": "# Conclusion\n\nThe connected Power BI Desktop model is a small Import semantic model. Its business-facing structure is a conventional ledger star: `Ledger` filters through `Account` and `Calendar`. A `Metrics` table holds four measures. Two hidden date tables are also present.\n\n## Model inventory\n\n| Table | Observed contents | Storage |\n|---|---|---|\n| `Account` | 3 columns | Import |\n| `Calendar` | 3 columns | Import |\n| `Ledger` | 4 columns | Import |\n| `Metrics` | 1 placeholder column, 4 measures | Import |\n| `DateTableTemplate_4a3e593b-a196-4a2f-9343-f7dc0519ce56` | 7 hidden date columns; hidden and private | Import, calculated partition |\n| `LocalDateTable_88a1fec1-b827-4666-af6e-18472a67bc31` | 7 hidden date columns; hidden | Import, calculated partition |\n\nThe audit summary reports six tables, 31 columns in total, 25 listed columns, four measures, six partitions, three relationships and zero security roles.\n\n## Business-facing columns\n\n| Table | Column | Data type | Relevant metadata |\n|---|---|---|---|\n| `Account` | `AccountKey` | Int64 | Summarise by None |\n| `Account` | `AccountName` | String | Summarise by None |\n| `Account` | `AccountType` | String | Summarise by None |\n| `Calendar` | `DateKey` | Int64 | Summarise by None |\n| `Calendar` | `Date` | DateTime | Format `yyyy-mm-dd`; summarise by None |\n| `Calendar` | `FiscalMonth` | Int64 | Summarise by Sum |\n| `Ledger` | `DateKey` | Int64 | Summarise by None |\n| `Ledger` | `AccountKey` | Int64 | Summarise by None |\n| `Ledger` | `SignedAmount` | Decimal | Format `$#,0.00;($#,0.00)`; summarise by Sum |\n| `Ledger` | `IsAdjustment` | Boolean | Summarise by None |\n| `Metrics` | `Placeholder` | String | Summarise by None |\n\n## Measures\n\n| Measure | Observed description | Format |\n|---|---|---|\n| `Metrics.Actual Net` | Deterministic fixture total; expected 110000.00 | Currency |\n| `Metrics.Actual Revenue` | Deterministic fixture total; expected 310000.00 | Currency |\n| `Metrics.Budget Net` | Deterministic fixture constant for metadata and DAX smoke testing | Currency |\n| `Metrics.Net Variance` | Deterministic fixture variance; expected 2000.00 | Currency |\n\nThe descriptions identify these as fixture or smoke-test objects. Their production KPI status is therefore not established. Exact DAX expressions were not established by the bounded reads used for this build.\n\n## Relationships\n\nAll three observed relationships are active, one-direction and many-to-one:\n\n1. `Ledger.DateKey` \u2192 `Calendar.DateKey`.\n2. `Ledger.AccountKey` \u2192 `Account.AccountKey`.\n3. `Calendar.Date` \u2192 `LocalDateTable_88a1fec1-b827-4666-af6e-18472a67bc31.Date`.\n\nThe third relationship is associated with Power BI automatic date/time behaviour rather than the declared business target.\n\n## Review observations\n\n- `Calendar.FiscalMonth` is configured to summarise by Sum. For a month-number attribute, this is likely undesirable and should be reviewed.\n- The explicit `Calendar` table coexists with hidden automatic date tables. The intended date-table strategy is not recorded.\n- Zero security roles were reported inside this model snapshot; production security requirements remain unknown.",
      "claims": [
        {
          "authority": "observed",
          "evidence_artifact_ids": [
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The audited model contains six Import tables, four measures, six partitions and three relationships; the audit summary reports zero security roles."
        },
        {
          "authority": "observed",
          "evidence_artifact_ids": [
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Ledger relates many-to-one to Calendar through DateKey and to Account through AccountKey, with active one-direction filtering."
        },
        {
          "authority": "observed",
          "evidence_artifact_ids": [
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The four Metrics measures are described as deterministic fixture or smoke-test objects."
        },
        {
          "authority": "interpreted",
          "evidence_artifact_ids": [
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Calendar.FiscalMonth summarising by Sum is likely inappropriate for a month-number attribute and requires review."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The intended production status and exact DAX definitions of the Metrics measures are not established by the bounded evidence used here."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "page_id": "fde-finance.current-model",
      "page_type": "current_state",
      "status": "current",
      "summary": "The bounded Desktop audit found a six-table Import model with four business-facing tables, two hidden date tables, four fixture-labelled measures and three active one-direction relationships.",
      "title": "Observed current semantic model"
    },
    {
      "body_markdown": "# Conclusion\n\n`TargetArchitecture_Partial.xlsx` declares the selected target at field level. The authoritative declaration within the workbook is the `Target Fields` sheet. It contains 13 rows, and every row is marked `Required = Yes`.\n\n## Declared fields\n\n| Entity | Target field | Type | Business definition | Declared source |\n|---|---|---|---|---|\n| `Account` | `AccountKey` | Int64 | Stable account identifier | Existing Power BI semantic model |\n| `Account` | `AccountName` | String | Finance account display name | Existing Power BI semantic model |\n| `Account` | `AccountType` | String | Revenue or expense classification | Existing Power BI semantic model |\n| `Account` | `AccountGroup` | String | Management reporting group above account type | Account master / embedded mapping |\n| `Calendar` | `DateKey` | Int64 | Integer date key in YYYYMMDD form | Existing Power BI semantic model |\n| `Calendar` | `Date` | DateTime | Posting calendar date | Existing Power BI semantic model |\n| `Calendar` | `FiscalMonth` | Int64 | Fiscal month number | Existing Power BI semantic model |\n| `Ledger` | `DateKey` | Int64 | Posting date foreign key | Existing Power BI semantic model |\n| `Ledger` | `AccountKey` | Int64 | Account foreign key | Existing Power BI semantic model |\n| `Ledger` | `SignedAmount` | Decimal | Signed ledger amount in reporting currency | Existing Power BI semantic model |\n| `Ledger` | `IsAdjustment` | Boolean | Identifies late or manual adjustments | Existing Power BI semantic model |\n| `Ledger` | `CostCentre` | String | Management cost-centre code | Finance posting source / embedded reference data |\n| `Ledger` | `CurrencyCode` | String | ISO reporting currency code | Finance posting source |\n\n## Workbook interpretation boundary\n\nThe workbook's `Instructions` sheet states that `Target Fields` declares the target architecture. Other sheets may contain mapping rules, validation formulas, reference data or sample inputs and must not automatically become target fields.\n\nThe hidden `Reference Data` sheet contains example values:\n\n| CostCentre | AccountGroup | CurrencyCode |\n|---|---|---|\n| CC100 | Operations | AUD |\n| CC200 | Commercial | AUD |\n| CC300 | Corporate | NZD |\n\nThese values may illustrate an enrichment approach, but the workbook does not establish that they are complete, approved, keyed correctly or governed as production reference data.\n\n## Completeness limitation\n\nThe workbook does not declare measures, semantic relationships, security roles, refresh policy, deployment topology, gateway configuration or detailed presentation metadata. It is unknown whether those areas are intentionally out of target scope or require further target artefacts.",
      "claims": [
        {
          "authority": "declared",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "The Target Fields sheet declares 13 required columns across Account, Calendar and Ledger."
        },
        {
          "authority": "declared",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "The workbook instructs readers not to treat sheets other than Target Fields automatically as target fields."
        },
        {
          "authority": "observed",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "The hidden Reference Data sheet contains CC100/Operations/AUD, CC200/Commercial/AUD and CC300/Corporate/NZD examples."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "Approval, completeness, production ownership and join keys for the hidden reference data are not established."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The selected workbook does not establish an implemented target model."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "page_id": "fde-finance.declared-target",
      "page_type": "target_state",
      "status": "current",
      "summary": "TargetArchitecture_Partial.xlsx declares 13 required columns in Account, Calendar and Ledger; it is a field declaration, not evidence of an implemented or complete production architecture.",
      "title": "Declared target fields"
    },
    {
      "body_markdown": "# Status\n\nThe selected evidence supports a bounded current-to-target discovery baseline. The observed Power BI Desktop model is an Import semantic model centred on `Ledger`, `Account` and `Calendar`. The selected workbook, `TargetArchitecture_Partial.xlsx`, declares 13 required target columns across those three entities.\n\nConsultant decisions confirm:\n\n- **10 exact mappings** with action `reuse_as_is`;\n- **3 required gaps** with action `acquire_or_source`;\n- the three gaps are accepted for **phase-two scope**.\n\nThis is not evidence that a target solution has been implemented.\n\n## Knowledge map\n\n- **Observed current model** \u2014 tables, columns, measures, partitions and relationships found in the connected Desktop model.\n- **Declared target** \u2014 the 13 columns declared by the workbook's `Target Fields` sheet.\n- **Mapping coverage** \u2014 exact mappings and comparison result.\n- **Enrichment gaps** \u2014 `Account.AccountGroup`, `Ledger.CostCentre` and `Ledger.CurrencyCode`.\n- **Recorded decisions** \u2014 reuse and phase-two scope decisions.\n- **Access boundary** \u2014 what the evidence can and cannot establish.\n- **Open questions** \u2014 client and consultant matters still requiring resolution.\n- **Evidence method** \u2014 authority classes and evidence handling used in this wiki.\n\n## Overall position\n\nThe current model structurally covers the core account, date and ledger fields declared by the target. The unresolved work is concentrated in management reporting enrichment, currency semantics, source ownership and broader non-field architecture requirements such as security, refresh and deployment. The workbook is explicitly partial in effect: it declares fields, but does not establish implementation of measures, relationships, security, refresh policy or deployment architecture.",
      "claims": [
        {
          "authority": "decided",
          "evidence_artifact_ids": [
            "ev_sha256_1a9901e109d608aac686f20ce58c250b65e77447ba0f60bd2d8e7d13899fdd5f",
            "ev_sha256_22f0ffe13bf533904cdb6581696aec34fb3750db1f7d052d0712e2c5f0eb5afb",
            "ev_sha256_4df30b07fa155491c163d2d2eab2fbb5ac8cda97c270924f9bf205c3370f2e63",
            "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
            "ev_sha256_85ce231f68e4b7cce6419c9ceaa82b370be2a48f58e348747ce1b79a16562fc2",
            "ev_sha256_8c8d24e22fc0d23cd4e475c7ba4ddffda702eaa3f5a08527782f5e4d18f7a633",
            "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
            "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
            "ev_sha256_c597fa51292bad547b3638a989999b448915e82791c47875f6e531f30e61fe02",
            "ev_sha256_cff32799405187ec66ad2c061c32a7745cf2169b1ebda4a09b07d851fff36f94",
            "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904",
            "ev_sha256_ec5fbd287517602b0dc45d4064e71280842cb70bfd899c486442f2b2361a7ec0",
            "ev_sha256_f65136ec09176fc91e1f4e63890efd956288c5b1b7665877becd98af942a48e5"
          ],
          "statement": "The selected target declares 13 required columns, of which 10 have consultant-confirmed exact reuse mappings and three have consultant-confirmed acquire-or-source gap decisions."
        },
        {
          "authority": "observed",
          "evidence_artifact_ids": [
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The observed current model is an Import semantic model centred on Ledger, Account and Calendar, with additional Metrics and hidden date tables."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "No available evidence establishes that the spreadsheet-declared target has been implemented."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
      ],
      "page_id": "fde-finance.discovery",
      "page_type": "hub",
      "status": "current",
      "summary": "Field-level discovery is substantially mapped: 10 of 13 required target columns can reuse observed current columns, while Account.AccountGroup, Ledger.CostCentre and Ledger.CurrencyCode require an approved source or acquisition design.",
      "title": "FDE Finance Power BI discovery"
    },
    {
      "body_markdown": "# Conclusion\n\nThree required target columns need acquisition or sourcing. The consultant confirmed each gap and accepted it for phase-two scope. In this wiki, **gap** means no current candidate was identified inside the audited Desktop model; it does not mean the information is absent from all upstream systems.\n\n## `Account.AccountGroup`\n\n- **Target definition:** management reporting group above account type.\n- **Type:** String.\n- **Declared source:** account master / embedded mapping.\n- **Current comparison:** no selected current candidate.\n- **Decision:** confirm gap; `acquire_or_source`; accepted for phase-two scope.\n\nAn implementation design needs an authoritative account-level join key, effective-dating rules if classifications change, ownership and handling for unmapped accounts.\n\n## `Ledger.CostCentre`\n\n- **Target definition:** management cost-centre code.\n- **Type:** String.\n- **Declared source:** finance posting source / embedded reference data.\n- **Current comparison:** no selected current candidate.\n- **Decision:** confirm gap; `acquire_or_source`; accepted for phase-two scope.\n\nThe source grain must be resolved. A cost centre could be sourced directly per ledger posting or derived through governed reference data; the evidence does not decide between these options.\n\n## `Ledger.CurrencyCode`\n\n- **Target definition:** ISO reporting currency code.\n- **Type:** String.\n- **Declared source:** finance posting source.\n- **Current comparison:** no selected current candidate.\n- **Decision:** confirm gap; `acquire_or_source`; accepted for phase-two scope.\n\nThe currency design must be reconciled with `Ledger.SignedAmount`, which the target describes as an amount in reporting currency. It is unknown whether the current ledger is single-currency, already converted, or requires transaction/reporting currency separation.\n\n## Reference-data caution\n\nThe workbook's hidden `Reference Data` sheet includes illustrative values for all three concepts. The workbook instructions prevent treating that sheet automatically as the target declaration. It must not be promoted to a production source without confirmation of completeness, keys, governance and ownership.",
      "claims": [
        {
          "authority": "declared",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "Account.AccountGroup is a required String target field declared as a management reporting group sourced from account master or embedded mapping."
        },
        {
          "authority": "declared",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "Ledger.CostCentre is a required String target field declared as a management cost-centre code sourced from the finance posting source or embedded reference data."
        },
        {
          "authority": "declared",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "Ledger.CurrencyCode is a required String target field declared as an ISO reporting currency code sourced from the finance posting source."
        },
        {
          "authority": "decided",
          "evidence_artifact_ids": [
            "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
            "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
            "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
          ],
          "statement": "All three enrichment gaps were consultant-confirmed and accepted for phase-two scope with action acquire_or_source."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The authoritative source, join design, governance and currency treatment for the three enrichments remain unresolved."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
      ],
      "page_id": "fde-finance.enrichment-gaps",
      "page_type": "mapping",
      "status": "current",
      "summary": "Three target enrichments are not represented by a selected candidate in the bounded current model and require authoritative sourcing: Account.AccountGroup, Ledger.CostCentre and Ledger.CurrencyCode.",
      "title": "Required enrichment gaps"
    },
    {
      "body_markdown": "# Method\n\nThis build uses two primary evidence artefacts:\n\n- the deterministic audit of the connected Power BI Desktop model;\n- the inspected workbook `TargetArchitecture_Partial.xlsx`.\n\nRecorded consultant decision receipts provide authority for mapping confirmation and gap scope.\n\n## Authority classes\n\n| Authority | Use in this wiki |\n|---|---|\n| `observed` | Returned directly by the audit or exact workbook/evidence read |\n| `declared` | Stated in the selected target workbook |\n| `interpreted` | Analytical conclusion derived from evidence |\n| `decided` | Confirmed by a recorded consultant decision |\n| `unknown` | Not established inside the selected access boundary |\n\n## Comparison approach\n\nThe target field list was compared with normalised current-model elements. Exact qualified-name candidates were reviewed and confirmed. Cases without a current candidate descended to bounded evidence packets and were then resolved by consultant decisions.\n\n## Evidence discipline\n\n- Existing names and data types support structural comparison, not full semantic equivalence.\n- A workbook declaration is not an implementation record.\n- A no-candidate result is bounded non-observation.\n- A `confirm_gap` decision supports scope treatment but does not prove enterprise-wide absence.\n- Unknowns remain explicit rather than being inferred away.\n\n## Revalidation\n\nA later snapshot, broader estate access, approved source design or revised target workbook should trigger revalidation of affected pages and mappings.",
      "claims": [
        {
          "authority": "observed",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The current-model audit and selected target workbook are the primary evidence artefacts for this build."
        },
        {
          "authority": "decided",
          "evidence_artifact_ids": [
            "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
            "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
            "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
            "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
          ],
          "statement": "Recorded consultant receipts provide decision authority for exact mappings and confirmed gaps."
        },
        {
          "authority": "interpreted",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Structural name and data-type alignment does not by itself establish complete semantic equivalence."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e",
        "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
      ],
      "page_id": "fde-finance.evidence-method",
      "page_type": "method",
      "status": "current",
      "summary": "The wiki separates observed audit facts, workbook declarations, analytical interpretations, recorded decisions and unknowns, with evidence limitations stated beside affected findings.",
      "title": "Evidence and authority method"
    },
    {
      "body_markdown": "# Conclusion\n\nThe selected target is **10 of 13 fields structurally covered** by consultant-confirmed exact mappings. Each covered field maps to a current column with the same qualified name and matching declared/observed data type. The required action is `reuse_as_is`.\n\nNo partial or transformed mapping is recorded in the selected mapping cases. The remaining three fields are confirmed gap cases rather than partial mappings.\n\n## Exact mappings\n\n| Target | Current | Type | Decision |\n|---|---|---|---|\n| `Account.AccountKey` | `Account.AccountKey` | Int64 | Exact; reuse as is |\n| `Account.AccountName` | `Account.AccountName` | String | Exact; reuse as is |\n| `Account.AccountType` | `Account.AccountType` | String | Exact; reuse as is |\n| `Calendar.DateKey` | `Calendar.DateKey` | Int64 | Exact; reuse as is |\n| `Calendar.Date` | `Calendar.Date` | DateTime | Exact; reuse as is |\n| `Calendar.FiscalMonth` | `Calendar.FiscalMonth` | Int64 | Exact; reuse as is |\n| `Ledger.DateKey` | `Ledger.DateKey` | Int64 | Exact; reuse as is |\n| `Ledger.AccountKey` | `Ledger.AccountKey` | Int64 | Exact; reuse as is |\n| `Ledger.SignedAmount` | `Ledger.SignedAmount` | Decimal | Exact; reuse as is |\n| `Ledger.IsAdjustment` | `Ledger.IsAdjustment` | Boolean | Exact; reuse as is |\n\n## Confirmed gap cases\n\n| Target | Comparison finding | Required action |\n|---|---|---|\n| `Account.AccountGroup` | No current candidate selected | Acquire or source |\n| `Ledger.CostCentre` | No current candidate selected | Acquire or source |\n| `Ledger.CurrencyCode` | No current candidate selected | Acquire or source |\n\n## What exact mapping does and does not prove\n\nThe decisions establish reuse at the field-mapping level. They do not by themselves prove:\n\n- key uniqueness or referential integrity;\n- acceptable null rates and value domains;\n- equivalent business semantics over production data;\n- correct fiscal calendar behaviour;\n- that `Ledger.SignedAmount` already has the intended reporting-currency semantics;\n- implementation in a separate target model.\n\nThose matters require acceptance tests or broader evidence.",
      "claims": [
        {
          "authority": "decided",
          "evidence_artifact_ids": [
            "ev_sha256_1a9901e109d608aac686f20ce58c250b65e77447ba0f60bd2d8e7d13899fdd5f",
            "ev_sha256_22f0ffe13bf533904cdb6581696aec34fb3750db1f7d052d0712e2c5f0eb5afb",
            "ev_sha256_4df30b07fa155491c163d2d2eab2fbb5ac8cda97c270924f9bf205c3370f2e63",
            "ev_sha256_85ce231f68e4b7cce6419c9ceaa82b370be2a48f58e348747ce1b79a16562fc2",
            "ev_sha256_8c8d24e22fc0d23cd4e475c7ba4ddffda702eaa3f5a08527782f5e4d18f7a633",
            "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
            "ev_sha256_c597fa51292bad547b3638a989999b448915e82791c47875f6e531f30e61fe02",
            "ev_sha256_cff32799405187ec66ad2c061c32a7745cf2169b1ebda4a09b07d851fff36f94",
            "ev_sha256_ec5fbd287517602b0dc45d4064e71280842cb70bfd899c486442f2b2361a7ec0",
            "ev_sha256_f65136ec09176fc91e1f4e63890efd956288c5b1b7665877becd98af942a48e5"
          ],
          "statement": "Ten required target fields have consultant-confirmed exact same-qualified-name mappings with action reuse_as_is."
        },
        {
          "authority": "decided",
          "evidence_artifact_ids": [
            "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
            "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
            "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
          ],
          "statement": "Account.AccountGroup, Ledger.CostCentre and Ledger.CurrencyCode are consultant-confirmed gap cases with action acquire_or_source."
        },
        {
          "authority": "interpreted",
          "evidence_artifact_ids": [
            "ev_sha256_1a9901e109d608aac686f20ce58c250b65e77447ba0f60bd2d8e7d13899fdd5f",
            "ev_sha256_22f0ffe13bf533904cdb6581696aec34fb3750db1f7d052d0712e2c5f0eb5afb",
            "ev_sha256_4df30b07fa155491c163d2d2eab2fbb5ac8cda97c270924f9bf205c3370f2e63",
            "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
            "ev_sha256_85ce231f68e4b7cce6419c9ceaa82b370be2a48f58e348747ce1b79a16562fc2",
            "ev_sha256_8c8d24e22fc0d23cd4e475c7ba4ddffda702eaa3f5a08527782f5e4d18f7a633",
            "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
            "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
            "ev_sha256_c597fa51292bad547b3638a989999b448915e82791c47875f6e531f30e61fe02",
            "ev_sha256_cff32799405187ec66ad2c061c32a7745cf2169b1ebda4a09b07d851fff36f94",
            "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904",
            "ev_sha256_ec5fbd287517602b0dc45d4064e71280842cb70bfd899c486442f2b2361a7ec0",
            "ev_sha256_f65136ec09176fc91e1f4e63890efd956288c5b1b7665877becd98af942a48e5"
          ],
          "statement": "The selected mapping result contains exact mappings and no-candidate gaps, with no recorded partial mapping class."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Semantic equivalence and production data quality for the ten exact mappings have not been established beyond the available metadata and decisions."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_1a9901e109d608aac686f20ce58c250b65e77447ba0f60bd2d8e7d13899fdd5f",
        "ev_sha256_22f0ffe13bf533904cdb6581696aec34fb3750db1f7d052d0712e2c5f0eb5afb",
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_4df30b07fa155491c163d2d2eab2fbb5ac8cda97c270924f9bf205c3370f2e63",
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_85ce231f68e4b7cce6419c9ceaa82b370be2a48f58e348747ce1b79a16562fc2",
        "ev_sha256_8c8d24e22fc0d23cd4e475c7ba4ddffda702eaa3f5a08527782f5e4d18f7a633",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e",
        "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_c597fa51292bad547b3638a989999b448915e82791c47875f6e531f30e61fe02",
        "ev_sha256_cff32799405187ec66ad2c061c32a7745cf2169b1ebda4a09b07d851fff36f94",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904",
        "ev_sha256_ec5fbd287517602b0dc45d4064e71280842cb70bfd899c486442f2b2361a7ec0",
        "ev_sha256_f65136ec09176fc91e1f4e63890efd956288c5b1b7665877becd98af942a48e5"
      ],
      "page_id": "fde-finance.mapping-coverage",
      "page_type": "mapping",
      "status": "current",
      "summary": "Ten target columns have confirmed exact mappings to current columns; no partial mapping is recorded; three required target columns have no selected current candidate and are confirmed gaps.",
      "title": "Current-to-target mapping coverage"
    },
    {
      "body_markdown": "# Priority questions\n\n## Enrichment and ownership\n\n1. Are the hidden `Reference Data` values approved production mappings or fixture/sample data?\n2. Which authoritative system or governed dataset supplies `Account.AccountGroup`, `Ledger.CostCentre` and `Ledger.CurrencyCode`?\n3. What key joins `AccountGroup` to `Account`, and at what grain are `CostCentre` and `CurrencyCode` joined to `Ledger`?\n4. Who owns data quality, unmapped values, effective dating and change approval for each enrichment?\n\n## Currency semantics\n\n5. Does `Ledger.SignedAmount` already represent a single reporting currency?\n6. Is `Ledger.CurrencyCode` intended to describe transaction currency, reporting currency or both?\n7. If conversion is required, where are exchange rates, rate types and conversion dates governed?\n\n## Calendar and model design\n\n8. Should `Calendar.FiscalMonth` use summarise by None?\n9. Are fiscal year, fiscal quarter, sort columns and marked-date-table requirements missing from the partial workbook?\n10. Should automatic date/time and the hidden local date tables be removed in favour of the explicit `Calendar` table?\n\n## Measures and business semantics\n\n11. What are the exact DAX expressions and intended production status of `Metrics.Actual Net`, `Metrics.Actual Revenue`, `Metrics.Budget Net` and `Metrics.Net Variance`?\n12. Are measures intentionally outside the target workbook, or is another target artefact required?\n\n## Security and operations\n\n13. Are row-level or object-level security requirements expected in production despite zero roles in the observed model?\n14. What source connections, M logic, refresh behaviour, gateways, environments and deployment controls apply?\n\n## Acceptance and target completeness\n\n15. Is `TargetArchitecture_Partial.xlsx` intentionally limited to fields, or should the target also define relationships, measures, security, refresh and presentation metadata?\n16. What tests will prove the ten `reuse_as_is` mappings are semantically correct, including uniqueness, referential integrity, nullability, domains and currency behaviour?",
      "claims": [
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c"
          ],
          "statement": "Approval and production use of the workbook's hidden reference data are unresolved."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Currency semantics for Ledger.SignedAmount and the new CurrencyCode field are unresolved."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Production requirements for measures, security, refresh, deployment and target completeness are unresolved."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
      ],
      "page_id": "fde-finance.open-questions",
      "page_type": "question",
      "status": "needs_review",
      "summary": "Client and consultant input is required on enrichment sources, currency semantics, calendar design, measure status, security, refresh, target completeness and acceptance testing.",
      "title": "Open discovery questions"
    },
    {
      "body_markdown": "# Decision status\n\nAll 13 selected mapping cases are resolved by recorded consultant decisions.\n\n## Reuse decisions\n\nThe following targets are confirmed as exact mappings with required action `reuse_as_is`:\n\n- `Account.AccountKey`\n- `Account.AccountName`\n- `Account.AccountType`\n- `Calendar.DateKey`\n- `Calendar.Date`\n- `Calendar.FiscalMonth`\n- `Ledger.DateKey`\n- `Ledger.AccountKey`\n- `Ledger.SignedAmount`\n- `Ledger.IsAdjustment`\n\nThese decisions confirm deterministic field mappings. They do not waive semantic or data-quality acceptance testing.\n\n## Gap and scope decisions\n\nThe following targets are confirmed gaps with required action `acquire_or_source` and scope state `accepted_for_scope`:\n\n- `Account.AccountGroup`\n- `Ledger.CostCentre`\n- `Ledger.CurrencyCode`\n\nThe recorded reasons state that no current evidence was available and the gap was accepted for phase-two scope.\n\n## Decision boundary\n\nThe decisions do not establish:\n\n- which upstream source will be used;\n- transformation, join or slowly changing dimension design;\n- implementation completion;\n- production acceptance;\n- broader target requirements not represented by the field-level workbook.",
      "claims": [
        {
          "authority": "decided",
          "evidence_artifact_ids": [
            "ev_sha256_1a9901e109d608aac686f20ce58c250b65e77447ba0f60bd2d8e7d13899fdd5f",
            "ev_sha256_22f0ffe13bf533904cdb6581696aec34fb3750db1f7d052d0712e2c5f0eb5afb",
            "ev_sha256_4df30b07fa155491c163d2d2eab2fbb5ac8cda97c270924f9bf205c3370f2e63",
            "ev_sha256_85ce231f68e4b7cce6419c9ceaa82b370be2a48f58e348747ce1b79a16562fc2",
            "ev_sha256_8c8d24e22fc0d23cd4e475c7ba4ddffda702eaa3f5a08527782f5e4d18f7a633",
            "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
            "ev_sha256_c597fa51292bad547b3638a989999b448915e82791c47875f6e531f30e61fe02",
            "ev_sha256_cff32799405187ec66ad2c061c32a7745cf2169b1ebda4a09b07d851fff36f94",
            "ev_sha256_ec5fbd287517602b0dc45d4064e71280842cb70bfd899c486442f2b2361a7ec0",
            "ev_sha256_f65136ec09176fc91e1f4e63890efd956288c5b1b7665877becd98af942a48e5"
          ],
          "statement": "Recorded consultant decisions confirm exact reuse for ten target fields."
        },
        {
          "authority": "decided",
          "evidence_artifact_ids": [
            "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
            "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
            "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
          ],
          "statement": "Recorded consultant decisions confirm three acquire-or-source gaps and accept them for phase-two scope."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
            "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
            "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
          ],
          "statement": "The decisions do not establish source design, implementation completion or production acceptance."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_1a9901e109d608aac686f20ce58c250b65e77447ba0f60bd2d8e7d13899fdd5f",
        "ev_sha256_22f0ffe13bf533904cdb6581696aec34fb3750db1f7d052d0712e2c5f0eb5afb",
        "ev_sha256_4df30b07fa155491c163d2d2eab2fbb5ac8cda97c270924f9bf205c3370f2e63",
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_85ce231f68e4b7cce6419c9ceaa82b370be2a48f58e348747ce1b79a16562fc2",
        "ev_sha256_8c8d24e22fc0d23cd4e475c7ba4ddffda702eaa3f5a08527782f5e4d18f7a633",
        "ev_sha256_a5a5cbf21fd0c1e498c04bf7eafbb2c7fa07762ddc368d53d81b7ca82d46db58",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_c597fa51292bad547b3638a989999b448915e82791c47875f6e531f30e61fe02",
        "ev_sha256_cff32799405187ec66ad2c061c32a7745cf2169b1ebda4a09b07d851fff36f94",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904",
        "ev_sha256_ec5fbd287517602b0dc45d4064e71280842cb70bfd899c486442f2b2361a7ec0",
        "ev_sha256_f65136ec09176fc91e1f4e63890efd956288c5b1b7665877becd98af942a48e5"
      ],
      "page_id": "fde-finance.recorded-decisions",
      "page_type": "decision",
      "status": "current",
      "summary": "Consultant decisions authorise reuse of ten exact current fields and place three confirmed enrichment gaps into phase-two scope; they do not constitute implementation approval.",
      "title": "Recorded mapping and scope decisions"
    },
    {
      "body_markdown": "# Conclusion\n\nThe evidence supports a focused next phase, but not a field-addition-only implementation. The three enrichment gaps require source and semantic design, and the ten reuse mappings require validation against production expectations.\n\n## Supported phase-two work\n\n1. **Source `Account.AccountGroup`.** Confirm the account master or governed mapping, join key, hierarchy rules, effective dating and ownership.\n2. **Source `Ledger.CostCentre`.** Decide whether it is supplied at posting grain or derived through governed reference data; define unmatched-value handling.\n3. **Source `Ledger.CurrencyCode`.** Establish transaction and reporting currency semantics and reconcile them with `Ledger.SignedAmount`.\n4. **Validate reuse mappings.** Test uniqueness, referential integrity, nullability, value domains and representative business results.\n5. **Resolve calendar design.** Review `Calendar.FiscalMonth` summarisation, fiscal sorting and the coexistence of explicit and automatic date tables.\n\n## Scope not yet justified as complete\n\nBefore implementation scope is considered complete, confirm whether the target also requires:\n\n- production measures and KPI definitions;\n- relationships and date-table designation;\n- row-level or object-level security;\n- refresh policy, incremental refresh and gateway configuration;\n- deployment environments and release controls;\n- report presentation requirements;\n- data-quality monitoring and operational ownership.\n\n## Delivery caution\n\nThe hidden workbook reference data is useful discovery evidence, not an approved production source. The current measure descriptions indicate fixture/smoke-test use. Neither should be promoted into delivery design without explicit confirmation.",
      "claims": [
        {
          "authority": "decided",
          "evidence_artifact_ids": [
            "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
            "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
            "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
          ],
          "statement": "The three confirmed gaps support phase-two work for acquisition or sourcing."
        },
        {
          "authority": "interpreted",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "Source design, semantic validation and ownership are necessary implications of the declared enrichments and current evidence gaps."
        },
        {
          "authority": "unknown",
          "evidence_artifact_ids": [
            "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
            "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e"
          ],
          "statement": "The selected evidence does not establish complete scope for security, refresh, deployment, measures or report presentation."
        }
      ],
      "evidence_artifact_ids": [
        "ev_sha256_480433cbc86b45db9ec61c5c174d60618afe10338cbd09c31c5a523ee7f33e5c",
        "ev_sha256_68cb58d8eb09041ff6f29af5420c9a589b422825a8e96bcd0b721bfd05d5ca4f",
        "ev_sha256_a11f31dfefa7810703c3ae3ff271a0b73fcebc2086787da89d17b58544c43d6e",
        "ev_sha256_c406e2ec60e09e96387ed519d698dca13575de450153a59b9e642933e6470ccf",
        "ev_sha256_d8f799f9daf1f126be4b2c1972aed8bc3c6d5a24f8b0459e509f1fb55b099904"
      ],
      "page_id": "fde-finance.scope-implications",
      "page_type": "scope",
      "status": "current",
      "summary": "Phase-two work should focus on governed enrichment sourcing and semantic acceptance, while broader architecture requirements must be confirmed before delivery scope is treated as complete.",
      "title": "Scope implications"
    }
  ],
  "review_flags": [
    {
      "priority": 900,
      "queue_name": "client_question",
      "reason": "Confirm whether TargetArchitecture_Partial.xlsx is intentionally field-only or whether further target artefacts exist for relationships, measures, security, refresh and presentation.",
      "subject_id": "fde-finance.declared-target",
      "subject_type": "page"
    },
    {
      "priority": 950,
      "queue_name": "client_question",
      "reason": "Client input is required on authoritative enrichment sources, ownership, join keys, currency semantics and whether workbook reference data is production-approved.",
      "subject_id": "fde-finance.open-questions",
      "subject_type": "page"
    },
    {
      "priority": 800,
      "queue_name": "consultant_review",
      "reason": "Review Calendar.FiscalMonth summarisation, automatic date tables and the production status and DAX definitions of Metrics measures.",
      "subject_id": "fde-finance.current-model",
      "subject_type": "page"
    },
    {
      "priority": 920,
      "queue_name": "evidence_research",
      "reason": "Research authoritative upstream sources and governed reference datasets for Account.AccountGroup, Ledger.CostCentre and Ledger.CurrencyCode.",
      "subject_id": "fde-finance.enrichment-gaps",
      "subject_type": "page"
    },
    {
      "priority": 700,
      "queue_name": "revalidation",
      "reason": "Revalidate findings if broader estate access or a later Power BI model snapshot becomes available; bounded non-observation is not enterprise-wide absence.",
      "subject_id": "fde-finance.access-boundary",
      "subject_type": "page"
    },
    {
      "priority": 850,
      "queue_name": "revalidation",
      "reason": "Revalidate the ten reuse mappings with production data tests for uniqueness, referential integrity, nullability, domains and currency semantics.",
      "subject_id": "fde-finance.mapping-coverage",
      "subject_type": "page"
    },
    {
      "priority": 880,
      "queue_name": "scope",
      "reason": "Confirm whether phase-two scope includes security, refresh, deployment, measures, date-table remediation and operational data-quality controls.",
      "subject_id": "fde-finance.scope-implications",
      "subject_type": "page"
    }
  ],
  "review_note": "Publish the current-state, declared-target, mapping and scope pages as the engagement baseline. Retain review queues for source ownership, enrichment design, model-quality checks, measure semantics, security, refresh and target completeness. Revalidate against a broader environment or a later model snapshot before treating bounded non-observation as enterprise-wide absence."
}