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# Conclusion Three 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. ## `Account.AccountGroup` - **Target definition:** management reporting group above account type. - **Type:** String. - **Declared source:** account master / embedded mapping. - **Current comparison:** no selected current candidate. - **Decision:** confirm gap; `acquire_or_source`; accepted for phase-two scope. An implementation design needs an authoritative account-level join key, effective-dating rules if classifications change, ownership and handling for unmapped accounts. ## `Ledger.CostCentre` - **Target definition:** management cost-centre code. - **Type:** String. - **Declared source:** finance posting source / embedded reference data. - **Current comparison:** no selected current candidate. - **Decision:** confirm gap; `acquire_or_source`; accepted for phase-two scope. The 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. ## `Ledger.CurrencyCode` - **Target definition:** ISO reporting currency code. - **Type:** String. - **Declared source:** finance posting source. - **Current comparison:** no selected current candidate. - **Decision:** confirm gap; `acquire_or_source`; accepted for phase-two scope. The 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. ## Reference-data caution The 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.