# Workbook-to-current-gold assessment

## Interpretation and authority

The workbook describes a finance reporting management extension for FY2026–FY2027, focused on organisational and transaction-currency enrichment (`Read Me!B3:B6`). It explicitly states that **Target Fields is the authoritative register of requested data objects**, while the working sheets contain synthetic records and formulas illustrating grain and report behaviour (`Read Me!B8`). Accordingly, the primary denominator is the 13 register rows in `Target Fields!A2:J14`, not the examples on the other sheets. The validation sheet also states that all register rows are required (`Validation!A3:C3`).

No substantive consultant steering comments were supplied, so consultant guidance did not alter the workbook-led interpretation.

## Coverage result

- **Authoritative requested objects:** 13
- **Directly mapped:** 10
- **Not found in available current gold:** 3
- **Direct structural coverage:** **76.9% (10/13)**

All ten direct mappings are supported by the observed business-facing inventory in `fde-finance.current-model`. The three gaps are specifically the requested management extension fields:

1. `Ledger.CostCentre` (`Target Fields!A12:J12`)
2. `Ledger.CurrencyCode` (`Target Fields!A13:J13`)
3. `Account.AccountGroup` (`Target Fields!A14:J14`)

Their absence means only that they were not found in the bounded current-gold discovery; it is not proof that they do not exist in upstream systems or elsewhere in the estate.

## Authoritative register mapping

| ID | Requested object | Workbook evidence | Result | Current-gold evidence |
|---|---|---|---|---|
| TF-01 | Account.AccountKey | `Target Fields!A2:J2` | Direct | Exact Int64 column in `fde-finance.current-model` |
| TF-02 | Account.AccountName | `Target Fields!A3:J3` | Direct | Exact String column in `fde-finance.current-model` |
| TF-03 | Account.AccountType | `Target Fields!A4:J4` | Direct | Exact String column in `fde-finance.current-model` |
| TF-04 | Calendar.DateKey | `Target Fields!A5:J5` | Direct | Exact Int64 column in `fde-finance.current-model` |
| TF-05 | Calendar.Date | `Target Fields!A6:J6` | Direct | Exact DateTime column in `fde-finance.current-model` |
| TF-06 | Calendar.FiscalMonth | `Target Fields!A7:J7` | Direct | Exact Int64 column in `fde-finance.current-model`; current summarisation setting needs review |
| TF-07 | Ledger.DateKey | `Target Fields!A8:J8` | Direct | Exact Int64 column and observed relationship to Calendar.DateKey in `fde-finance.current-model` |
| TF-08 | Ledger.AccountKey | `Target Fields!A9:J9` | Direct | Exact Int64 column and observed relationship to Account.AccountKey in `fde-finance.current-model` |
| TF-09 | Ledger.SignedAmount | `Target Fields!A10:J10` | Direct | Exact Decimal column in `fde-finance.current-model` |
| TF-10 | Ledger.IsAdjustment | `Target Fields!A11:J11` | Direct | Exact Boolean column in `fde-finance.current-model` |
| TF-11 | Ledger.CostCentre | `Target Fields!A12:J12` | Not found | No supporting column in available current gold; audited Ledger has only four business-facing columns in `fde-finance.current-model` |
| TF-12 | Ledger.CurrencyCode | `Target Fields!A13:J13` | Not found | No supporting column in available current gold; audited Ledger has only four business-facing columns in `fde-finance.current-model` |
| TF-13 | Account.AccountGroup | `Target Fields!A14:J14` | Not found | No supporting column in available current gold; audited Account has only three columns in `fde-finance.current-model` |

## Context from the working sheets

The examples corroborate intended grain and usage but are not additional authoritative register rows:

- The account example is one row per finance account and includes AccountGroup (`Chart of Accounts!A2:D13`).
- The fiscal calendar is daily grain with a July fiscal-year start (`Fiscal Calendar!A2:C3`), and stored formulas calculate FiscalMonth as `MOD(MONTH(Date)-7,12)+1` (`Fiscal Calendar!C4:C34`). This is evidence of intended workbook logic, not proof of successful/current recalculation.
- The ledger example is posting-level and includes CostCentre and CurrencyCode (`Ledger Sample!A2:F15`).
- The management P&L prototype names Actual Revenue, Actual Expenses, Actual Net, Budget Revenue, Budget Expenses, Budget Net and Net Variance (`Management P&L!A4:D10`). Current gold observes exact-name measures for Actual Revenue, Actual Net, Budget Net and Net Variance, but not separate measures for Actual Expenses, Budget Revenue or Budget Expenses (`fde-finance.current-model`). The observed measures' DAX was not returned, so name matches do not establish formula equivalence with workbook formulas such as `Management P&L!B4:B6,B9:B10`.

## Important semantic observations

- `Account.AccountType` is defined in the register as “Revenue or expense classification” (`Target Fields!E4`), but the fictional chart-of-accounts examples also use Asset, Liability and Equity (`Chart of Accounts!C4:C13`). The object maps structurally, but the intended domain/definition should be clarified.
- The target describes FiscalMonth as a month number (`Target Fields!E7`), while current gold reports `Calendar.FiscalMonth` summarised by Sum (`fde-finance.current-model`). This does not block the direct object match, but the model setting should be reviewed.
- Current gold confirms active many-to-one relationships from Ledger to Calendar and Account, supporting the intended foreign-key structure for `Ledger.DateKey` and `Ledger.AccountKey` (`fde-finance.current-model`).

## Overall conclusion

The current model already contains the core Account, Calendar and Ledger key/amount/adjustment structure requested by the workbook. The material current-state gap is the management enrichment layer: cost-centre accountability, transaction-currency analysis and account-group roll-up are all explicitly required by the authoritative register but not found in available current gold. Contextual P&L measure coverage is incomplete or semantically unverified because only four named measures were observed and their DAX definitions were unavailable.