Senior-authored Markdown
# Conclusion The 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. ## Supported phase-two work 1. **Source `Account.AccountGroup`.** Confirm the account master or governed mapping, join key, hierarchy rules, effective dating and ownership. 2. **Source `Ledger.CostCentre`.** Decide whether it is supplied at posting grain or derived through governed reference data; define unmatched-value handling. 3. **Source `Ledger.CurrencyCode`.** Establish transaction and reporting currency semantics and reconcile them with `Ledger.SignedAmount`. 4. **Validate reuse mappings.** Test uniqueness, referential integrity, nullability, value domains and representative business results. 5. **Resolve calendar design.** Review `Calendar.FiscalMonth` summarisation, fiscal sorting and the coexistence of explicit and automatic date tables. ## Scope not yet justified as complete Before implementation scope is considered complete, confirm whether the target also requires: - production measures and KPI definitions; - relationships and date-table designation; - row-level or object-level security; - refresh policy, incremental refresh and gateway configuration; - deployment environments and release controls; - report presentation requirements; - data-quality monitoring and operational ownership. ## Delivery caution The hidden workbook reference data is useful discovery evidence, not an approved production source. It should not be promoted into delivery design without explicit confirmation.