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# Conclusion Three required target columns need acquisition or sourcing. A recorded consultant decision confirms each gap and accepts it for phase-two scope. Here, **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` - **Declared definition:** management reporting group above account type. - **Type:** String. - **Declared source:** account master / embedded mapping. - **Comparison:** no selected current candidate. - **Decision:** `confirm_gap`; `acquire_or_source`; accepted for phase-two scope. Implementation needs an authoritative account-level key, classification ownership, effective-dating rules where groups change, and treatment of unmapped accounts. ## `Ledger.CostCentre` - **Declared definition:** management cost-centre code. - **Type:** String. - **Declared source:** finance posting source / embedded reference data. - **Comparison:** no selected current candidate. - **Decision:** `confirm_gap`; `acquire_or_source`; accepted for phase-two scope. The source grain remains unresolved. `CostCentre` could be supplied directly per posting or derived through governed reference data; the evidence does not decide between these designs. ## `Ledger.CurrencyCode` - **Declared definition:** ISO reporting currency code. - **Type:** String. - **Declared source:** finance posting source. - **Comparison:** no selected current candidate. - **Decision:** `confirm_gap`; `acquire_or_source`; accepted for phase-two scope. The design must be reconciled with `Ledger.SignedAmount`, which the workbook describes as an amount in reporting currency. It is unknown whether the current ledger is single-currency, already converted, or requires transaction and reporting currency separation. ## Reference-data caution The hidden workbook sheet contains example values for all three concepts, but the instructions prevent treating that sheet automatically as the target declaration or production source. Completeness, keys, governance and ownership require confirmation.