# Workbook-to-current-gold assessment

## Conclusion

The workbook appears to specify the core data dictionary for a finance reporting semantic model. It explicitly identifies **Target Fields** as the authoritative register of requested data objects (`Read Me!B8`). That register contains 14 required objects (`Target Fields!A2:J15`):

- 3 Account columns
- 3 Calendar columns
- 4 Ledger columns
- 4 Metrics measures

All 14 are present in the discovered current semantic model with matching qualified names, compatible object kinds and compatible data types. The result is a **full current-state coverage pass: 14/14 direct** against current-gold page `fde-finance.current-model`.

This means the declared target structure appears already represented in the audited model. Remaining questions are validation matters rather than identified implementation gaps.

## Authoritative scope and interpretation

The workbook states that `Target Fields` is the authoritative register and that the other working sheets contain synthetic records and formulas illustrating grain and intended report behaviour (`Read Me!B8`). It also states that sample values are fictional and not intended for reconciliation or production reporting (`Read Me!B10`). Accordingly:

- `Target Fields!A2:J15` is the comparison denominator.
- Chart of Accounts, Fiscal Calendar, Ledger Sample and Management P&L are corroborating design context, not additional authoritative requirements.
- Formula text demonstrates stored prototype logic but does not prove successful recalculation, current cached results or equivalence to production DAX.

No consultant comments were supplied, so consultant guidance did not materially alter the workbook interpretation.

## Coverage summary

| Status | Count | Meaning |
|---|---:|---|
| Direct | 14 | Qualified object exists with compatible kind and data type |
| Partial | 0 | No declared requirement appears to need an additional object or material model adaptation |
| Possible | 0 | No name-only or weak inferred mappings were required |
| Ambiguous | 0 | No authoritative object identity was unresolved |
| Not found | 0 | Every authoritative object was found within the available gold boundary |

## Mapped requirements

### Account

The workbook requires `Account.AccountKey` as Int64, `Account.AccountName` as String and `Account.AccountType` as String (`Target Fields!A2:J4`). Current gold directly observes all three columns with those data types in `fde-finance.current-model`.

### Calendar

The workbook requires `Calendar.DateKey` as Int64, `Calendar.Date` as DateTime and `Calendar.FiscalMonth` as Int64 (`Target Fields!A5:J7`). Current gold directly observes all three with compatible types in `fde-finance.current-model`.

The fiscal-calendar prototype says the fiscal year starts in July and stores formulas calculating July as fiscal month 1 (`Fiscal Calendar!A2`, `Fiscal Calendar!C4:C34`). This supports intended semantics but is not proof of current-model calculation logic. Current gold also flags that `Calendar.FiscalMonth` currently summarises by Sum, which should be reviewed for a month-number attribute.

### Ledger

The workbook requires `Ledger.DateKey` as Int64, `Ledger.AccountKey` as Int64, `Ledger.SignedAmount` as Decimal and `Ledger.IsAdjustment` as Boolean (`Target Fields!A8:J11`). Current gold directly observes all four with those types in `fde-finance.current-model`.

Current gold additionally observes active many-to-one relationships from `Ledger.DateKey` to `Calendar.DateKey` and from `Ledger.AccountKey` to `Account.AccountKey`, consistent with the foreign-key descriptions in the register. Those relationships corroborate the requested ledger-star structure but are not separate authoritative register rows.

### Metrics measures

The workbook requires Decimal measures `Metrics.Actual Net`, `Metrics.Actual Revenue`, `Metrics.Budget Net` and `Metrics.Net Variance` (`Target Fields!A12:J15`). Current gold directly observes all four qualified measures in `fde-finance.current-model`.

The register describes Actual Net as actual revenue plus signed expense balances and Net Variance as Actual Net minus Budget Net (`Target Fields!H12`, `Target Fields!H15`). The prototype similarly stores formulas for actual net, budget net and net variance (`Management P&L!B6`, `Management P&L!B9:B10`). However, current gold did not return exact DAX expressions, so formula equivalence and production semantics remain to be validated. Under the comparison rules, this does not downgrade structurally present measures from direct coverage.

## Contextual observations

- The workbook describes posting-level ledger data using a reporting-sign convention (`Ledger Sample!A1:A2`) and a management P&L prototype using positive revenue, negative expense and favourable-positive variance conventions (`Management P&L!A3:D10`). These are useful semantic validation cues, not additional authoritative target objects.
- The authoritative definition of `Account.AccountType` says “Revenue or expense classification” (`Target Fields!E4`), while the representative account sheet also lists Asset, Liability and Equity classifications (`Chart of Accounts!B4:C13`). The column itself is directly present, but the intended permitted-value domain and definition should be reconciled.
- The hidden reference sheet indicates AUD reporting currency and a July fiscal-year start (`Reference Data!A2:C3`). These are contextual parameters; the authoritative register does not declare them as model objects.

## Current-gold boundary

The comparison uses only the available current-state gold knowledge. A direct result means the object was observed in that bounded audit. Conversely, a not-found result would mean only that an object was not found within that boundary, not that it is absent enterprise-wide. In this case, no authoritative requirement was not found.