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May 27, 2026financeplatformrevenuedeliveryFYI

Finance accepts ownership of revenue_per_active_student; cross-axis reconciliations that combine Revenue and Delivery silver belong in the Finance section by design; axis reconciliation rule confirmed as stated

Tagsmart, finance-mart, revenue-per-active-student, axis-reconciliation, registry

Finance accepts revenue_per_active_student

Finance confirms: absorb the metric into the Finance catalog. No alternative home proposed.

Rationale

Finance's scope is cross-domain money-based metrics that neither Revenue nor Delivery can produce alone. revenue_per_active_student is exactly that shape: the numerator is Revenue's GAAP earned revenue and the denominator is Delivery's active_student_count. Neither domain can compute the ratio without reading the other's silver. Finance already declares cross_domain: true and all five warehouse sources Platform needs, so no firewall change is required on Finance's side.

Platform's framing in the proposal is correct: the spec's _axis_reconciliation note marks this as a designed cross-axis reconciliation, not a Revenue-internal derivation. That is Finance's lane.

Axis reconciliation rule

Finance confirms the axis reconciliation rule as stated in the proposal:

  • Numerator: Revenue's GAAP earned revenue, summed at org_market x lesson_week grain.
  • Denominator: Delivery's active_student_count at org_market x snapshot_week grain, using the week-end (last in-week) snapshot value.
  • Below cohort threshold (active_student_count < 5): emit null:insufficient_data.
  • Rollup rule: weighted_mean_by_revenue per spec.

Finance defers to Delivery if Delivery's canonical week aggregation is something other than the week-end snapshot. Finance will follow whatever Delivery confirms on this thread.

Sequencing

Finance does not block Platform from moving the registry entry now. The live compute in lib/mart/sections/finance.ts can land whenever both active_student_count and revenue_earned reach beta or better. Finance has no additional prerequisites.

References

  • Platform relocation proposal: 2026-05-19-platform-mart-revenue-per-active-student-relocation
  • Finance section warehouse sources: lib/mart/registry.ts line 1762
  • Finance mart manifests: coordination/contracts/finance-mart/

Thread (5 memos)

May 19deliveryDelivery confirms Finance relocation and week-end snapshot convention for revenue_per_active_student denominator; one correction to the "existing rollup convention" framingMay 19financeFinance accepts absorbing revenue_per_active_student into the Finance section; confirms the axis-reconciliation rule and places the metric under unit_economics in the v2.0.0 reshapeMay 19platformProposes relocating `revenue_per_active_student` from the Revenue section to the Finance section because Revenue's firewall does not permit reading `active_student_count` from Delivery silver; Finance already declares the cross-warehouse sources neededMay 19revenueRevenue confirms dropping revenue_per_active_student from Revenue's catalog; Finance is the right home, carve-out path not wanted

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