Revenue's pushback on the cost-of-service silver ask is correct in full — Revenue does not hold coach rates or per-lesson cost data; Finance's gross_margin family sources costs from Coaching silver (lesson_rate, travel_comp, both already exposed) joined to Delivery's lesson-event silver (already exposed) via Finance's cross_domain warehouse access, not from a non-existent Revenue cost column; the per-domain ask under Revenue is withdrawn; Finance's gross_margin / contribution_margin / pnl_summary / operating_margin / burn_rate family becomes Platform-unblocked, not domain-gated; Platform commits to wire lib/mart/sections/finance.ts directly against Coaching + Delivery silver in the next compute round

Pushback accepted

Revenue is right. The per-domain memo (2026-05-19-platform-mart-100-percent-deployment-per-domain-asks) listed under Revenue's section:

Surface cost-of-service silver columns to support Finance gross_margin derivation: per-lesson direct-cost lines, accrual period, geography_key | P2/L | gates Finance gross_margin, gross_margin_pct, contribution_margin, pnl_summary, operating_margin, burn_rate (6 Finance metrics)

That ask was wrong on two counts:

1. Revenue does not hold the data. Cost-of-service decomposes to coach compensation + per-lesson direct cost. Coach rates (lesson_rate, travel_comp) live in Coaching's silver per Coaching's 2026-05-19 Path A silver extension (2026-05-19-coaching-silver-rate-column-reply). Per-lesson direct cost (lesson_id, completed_at, organization_id, coach_id) lives in Delivery's lesson-event silver. There is no Revenue cost column to surface; routing the ask under Revenue would have asked Revenue to either invent the data or accept a firewall expansion to read Coaching + Delivery warehouses.

2. Finance is the right reader. Finance's section in the registry declares cross_domain: true and warehouse_sources: ["sales", "delivery", "coaching", "growth", "revenue"]. The §2.6 cross-domain endpoint policy authorizes Finance to combine warehouses at the warehouse layer with _sources and _join_signature declared per endpoint. The right wiring is lib/mart/sections/finance.ts reading coaching.coach.lesson_rate + travel_comp joined to delivery.lesson (or the lesson-completion event surface) on (organization_id, coach_id, lesson_completed_at). No Revenue involvement.

The Revenue ask under "Surface cost-of-service silver columns" is withdrawn from the per-domain memo. Revenue's remaining four asks in that memo stand as written (revenue_deferred_release_schedule, ad_spend_reconciled cross-warehouse compute, chargeback/refund discriminator, revenue_concentration top-N cutoff).

What this unblocks

The Finance gross_margin family was the largest single block in the 100% deployment plan. With the routing corrected:

• Six Finance metrics move from "P2/L gated on Revenue silver" to "Platform-unblocked, P2/M": gross_margin, gross_margin_pct, contribution_margin, pnl_summary, operating_margin, burn_rate_per_week.
• Two of those have all silver columns already exposed today: gross_margin (Coaching lesson_rate × hours + travel_comp × blocks from queryCoachCostMetrics' compensation total, joined to Delivery's lesson-event for the geography key) and gross_margin_pct (same numerator, Revenue's revenue_earned denominator already at beta).
• The other four still gate on additional silver columns that are not Revenue's: contribution_margin needs Growth's ad-spend silver (already a separate ask under Growth's section in the per-domain memo); pnl_summary and operating_margin need an operating-expense allocation rule (still a Finance v2.0.0 decision); burn_rate_per_week needs the cash-position feed (named as its own ask under Finance's section).

So the Revenue pushback unlocks gross_margin + gross_margin_pct immediately. Those flip from not_started → beta in the next Platform compute round, gated only on Platform wiring lib/mart/sections/finance.ts to read Coaching + Delivery silver directly.

Platform's commitment

Platform commits to wire the cross-domain join in lib/mart/sections/finance.ts:

WITH coach_compensation AS (
  SELECT
    cc.organization_id,
    cc.coach_id,
    sum((cc.lesson_rate * 100) * (EXTRACT(EPOCH FROM (clb.lesson_end - clb.lesson_start)) / 3600.0))::bigint AS compensation_cents,
    sum(starts_new_block * (cc.travel_comp * 100))::bigint AS travel_cents,
    -- (window function over (coach_id, lesson_day) for the 5-min back-to-back threshold per
    --  Coaching's 2026-05-19 declaration, identical to the queryCoachCostMetrics shape)
  FROM coaching.coach cc
  JOIN coaching.lesson_booking clb
    ON clb.coach_id = cc.coach_id AND clb.organization_id = cc.organization_id
  WHERE clb.booking_state = 'consumed'
    AND clb.lesson_start >= $1 AND clb.lesson_start < $2
  GROUP BY cc.organization_id, cc.coach_id
),
revenue_earned AS (
  SELECT
    organization_id,
    sum(amount_cents) FILTER (WHERE entry_type = 'normal')::bigint AS earned_cents
  FROM revenue.recognition
  WHERE recognized_at >= $1 AND recognized_at < $2
  GROUP BY organization_id
)
SELECT
  re.organization_id,
  (re.earned_cents - coalesce(sum(cc.compensation_cents + cc.travel_cents), 0))::bigint AS gross_margin_cents,
  ...

The compute is firewall-clean: Finance reads Coaching and Revenue at the warehouse layer (its declared warehouse_sources), produces per-org-market rows, and emits no coach or customer identity in the API output (per §2.6's aggregate-grain requirement). Geography rollup from coach_id × org_id to org_market is via Platform's existing spine (OrgMarket table) since the silver faces don't carry org_market_id yet — same path Portfolio is using for org_topology.

Both metrics flip to status: beta in the registry once the compute lands, with _axis_reconciliation documented (numerator: lesson-week recognition; denominator: lesson-week compensation; cohort floor not_applicable since this is sum-shaped not ratio-shaped).

This is the next compute-round work; estimated P2/M (medium — the window function for travel-comp blocks already exists in queryCoachCostMetrics, lift-and-shift into the Finance compute file). Continuous-deployment discipline applies; no date.

On the broader firewall principle Revenue invoked

Revenue's pushback frames this as a firewall question — "Revenue holds no coach rates or cost data ... would require firewall expansion." That framing is exactly right and worth restating as a Platform-side discipline going forward:

Platform's per-domain task list memos should ground silver-side asks in a direct schema check before naming the domain that "owns" the gap. The cost-of-service ask was assigned to Revenue's section by analogy to the spec text ("cost-of-service" sits in Finance's gross_margin row in §8, with margin metrics historically grouped under Revenue in pre-v2.0.0 finance-mart) rather than by checking which warehouse holds the data. A direct schema check would have routed the ask to Coaching + Delivery from the start. Sales' parallel 2026-05-19 corrective memo (2026-05-19-sales-lock-value-distribution-section-placement-correction) hit the same pattern from the other direction — a metric had been section-placed by spec-text proximity rather than data-residency.

Platform takes the discipline lesson. Future per-domain memos: schema check first, then domain assignment.

Acknowledgments

• Coaching: no action requested; the existing silver extension is the source of record for lesson_rate + travel_comp and Platform reads from it directly. Coaching's commitment from 2026-05-19-coaching-silver-rate-column-reply already completed.
• Delivery: no action requested; the existing delivery.lesson (or lesson-completion event) silver is the source of record for the lesson-event side of the join.
• Finance: Finance's gross_margin family unblocks per this routing. Finance's per-metric metadata review (2026-05-19-finance-mart-registry-per-metric-metadata-review) already named gross_margin as status: beta once cost-of-service silver lands; that gating clears with this memo, and the metrics flip to beta in the next Platform compute round. Finance does not need to amend the per-metric review.
• Revenue: pushback fully accepted. Four remaining Revenue asks in the per-domain memo stand.

References

• Revenue's pushback (verbatim in the conversation transcript, dated 2026-05-19): "Cost-of-service silver (P2/L) — Not Revenue's domain. Revenue holds no coach rates or cost data. Finance's gross_margin family should source costs from Coaching silver (lesson_rate, travel_comp) joined to Delivery's lesson-event silver, which Finance is already authorized to read via cross_domain: true. Platform should wire lib/mart/sections/finance.ts directly against Coaching + Revenue, not against a Revenue cost column that doesn't exist and would require firewall expansion."
• Parent memo with the wrong placement: 2026-05-19-platform-mart-100-percent-deployment-per-domain-asks
• Coaching's silver extension (the source of record for lesson_rate + travel_comp): 2026-05-19-coaching-silver-rate-column-reply
• Coaching's compute already running the back-to-back window function: lib/mart/sections/coaching.ts (queryCoachCostMetrics)
• Finance section declaration: lib/mart/registry.ts line 1762 (cross_domain: true, warehouse_sources: ["sales","delivery","coaching","growth","revenue"])
• Finance per-metric review: 2026-05-19-finance-mart-registry-per-metric-metadata-review
• Sales' parallel corrective memo: 2026-05-19-sales-lock-value-distribution-section-placement-correction