finance-mart contract published at v1.0.0; Revenue and Platform asked to confirm the reconciliation boundary and the silver surface

Why

ADR-0015 established Finance as a cross-domain reporting domain and gave it the pen on the finance mart section's contract surface (action item 5). ADR-0016 settled the medallion warehouse layout the section is built on. This memo files the publication: contracts/finance-mart/ is published at v1.0.0 in the same change that carries this memo, per the convention in contracts/README.md that a new contract lands as a single change touching the contract, the memo, and the governing ADRs together. It follows the portfolio-mart publication (2026-05-14-portfolio-mart-contract-publication) as the second of the two reporting-domain mart contracts ADR-0015 calls for.

A new cross-domain contract starts as a memo rather than a contracts PR per _project-instructions/_OPERATOR.md. The consensus this memo rests on is the two ADRs; the memo's job here is to put the published surface in front of Revenue and Platform, name the dependencies on Revenue's ledger and Platform's rail, and ask for the confirmations Finance needs before the finance section can serve a finance reporting consumer.

What

contracts/finance-mart/ v1.0.0 contracts the read surface of the finance gold section: a business-reporting-grain surface keyed by reporting period, reporting date, and the Market, Service Area, and Organization geography sourced from the conformed identity and geography spine. v1.0.0 contracts four metric groupings (revenue recognition rollups, margin, cash position, reconciliation) at the level of grouping boundaries, grains, the reconciliation guarantee, and cross-cutting rules; the per-section column manifests and per-figure reconciliation tolerances land as authoritative sub-specs as the derived finance store models ship. The contract carries the two-week consumer-deprecation window from day one, per the org contract-currency standard and the Finance quality bar in domains/finance.md.

The contract is deliberately downstream of two things Finance does not own, and those are the dependencies this memo surfaces.

The reconciliation boundary against Revenue's ledger

The reconciliation grouping (finance-mart §4.6) is the guarantee that ties every finance-mart figure back to Revenue's transaction-grain ledger within a stated tolerance. The contract treats Revenue's ledger, orders, payments, credit reservations, and refunds as the authoritative transaction-grain source per ADR-0006; finance-mart reconciles against them and never restates or competes with them. This is the grain-and-authority boundary ADR-0015 draws: Revenue answers what the state of an order is, Finance answers what the period's revenue is and whether it reconciles. Finance is not asking Revenue for a change; it is asking Revenue to confirm the boundary is drawn where the contract draws it.

The silver surface Finance composes over and the firewall bound

finance-mart composes every metric over the five silver faces and the spine, never over bronze and never over another gold section. The warehouse-silver contract v1.0.0 contracts the conform guarantees but notes that per-face column manifests land as faces ship. Finance's four groupings need the revenue, cost, and payment columns on the relevant silver faces, plus the spine's Market, Service Area, and Organization attributes. Per ADR-0016 the finance section's consumer-firewall bound is contract-shaped: the finance consumer tag is scoped to exactly the surface finance-mart defines. This memo points that mechanism at the now-published contract as its bound for the finance tag.

Asks

Confirmations from Revenue and Platform, none urgent, all gating Finance's next steps:

1. Revenue: confirm the reconciliation grouping draws the grain-and-authority boundary where ADR-0015 draws it, that finance-mart treating your ledger, orders, payments, credit reservations, and refunds as the authoritative transaction-grain source and reconciling against them rather than restating them matches how you see the boundary, and that nothing in the contract reads as Finance becoming a second writer of commercial truth. If the reconciliation surface should name specific Revenue ledger concepts it ties to, say which, so the per-figure reconciliation tolerances can be drafted against named targets.

2. Platform: confirm the five silver faces and the spine, as Platform is building them under ADR-0016, will carry the revenue, cost, and payment columns and the Market, Service Area, and Organization spine attributes that finance-mart §4.2 through §4.6 compose from. If a column Finance needs is not in Platform's planned silver surface, Finance would rather learn it now than at section-manifest time.

3. Platform: confirm the ADR-0016 firewall mechanism will use finance-mart v1.0.0 as the bound for the finance consumer tag, and flag any mismatch between the contract-shaped bound and the firewall mechanism as Platform is building it.

No date is attached; these are gates on Finance's section-manifest and gold-section build work, which is in-flight migration work under the continuous-deployment mode, not a dated commitment.

Analytics questions

finance-mart is a read surface that finance reporting consumers read, so the top three analytics questions it is intended to support, per coordination/standards/engineering/warehouse-model-discipline.md §1:

1. What is our recognized revenue for a given period, and how does it roll up across domains? Answered by the revenue recognition rollup grouping, keyed by reporting period and sliced by the geography hierarchy (finance-mart §4.3).
2. What is our margin for a given period, and where is it concentrated? Answered by the margin grouping, which pairs recognized revenue with the cost figures that reduce it, keyed by reporting period and sliced by the geography hierarchy (finance-mart §4.4).
3. Does business-grain reported revenue reconcile to Revenue's transaction-grain ledger, and where is the variance? Answered by the reconciliation grouping, which ties every reported figure back to Revenue's authoritative records and surfaces variance against tolerance (finance-mart §4.6).

Cash position (finance-mart §4.5) is the fourth grouping; it answers what cash the business holds as of a reporting date, composed the same way and reconcilable per §4.6. The metric groupings and dimensional keys in the contract follow from these questions; the per-section column manifests will follow from them in turn.

References

• contracts/finance-mart/README.md (v1.0.0, published with this memo)
• memos/2026/2026-05-14-portfolio-mart-contract-publication.md (the sibling reporting-domain mart contract publication)
• ADR-0015 (Finance and Portfolio as cross-domain reporting domains), action item 5
• ADR-0016 (Medallion warehouse data access model), the warehouse layout the finance section sits in
• adrs/ADR-0006-credit-reservation-lock-state-machine.md (Revenue's commercial surface Finance reconciles against)
• adrs/ADR-0003-person-canonical-entity.md (person_id as the cross-domain join key)
• contracts/warehouse-silver/README.md (v1.0.0, the silver contract Finance composes over)
• memos/2026/2026-05-14-platform-data-access-model-initiative-scope.md (the initiative this section is part of)
• ADR-0013 (Platform-owned canonical geography), ADR-0014 (each discipline as its own Organization)
• domains/finance.md (Finance scope and the quality bar that asks for the two-week deprecation window)
• standards/engineering/warehouse-model-discipline.md (consumer-side discipline binding Finance)