Finance proposes pipeline visibility on the finance dashboard in two layers
Why
Finance is shipping a leadership dashboard at finance.sguildswim.com over the finance gold section. The operator wants pipeline visibility alongside P&L and cash. Working through what "pipeline" means financially, it decomposes into two layers with different upstream needs, and Finance wants to route each through the right surface rather than inventing an uncontracted metric.
Layer 1: deferred revenue (paid, not yet earned)
Operationally, customer prepayments stay in the Square balance and the operator sweeps out only earned revenue. So the financially meaningful "pipeline cash" figure is deferred revenue: cumulative cash collected minus cumulative recognized revenue. This is already contract-shaped. The proposed cohort_summary sub-section carries revenue_paid_by_cohort and revenue_earned_by_cohort at the cohort grain, and the difference aggregated to the business reporting grain is the deferred position. Finance plans to present this layer from served mart columns; it needs no new silver from Sales. If the arithmetic deserves a named served metric (a deferred_revenue figure with a reconciliation tolerance), Finance will fold that into the same v2.x minor proposed below rather than leaving it consumer-side arithmetic indefinitely.
Layer 2: pre-payment pipeline (qualified, not yet paid)
The earlier-funnel question, what revenue is likely but not yet collected, is Sales' pre-handoff pipeline. Finance composes cross-domain metrics over silver and does not reach into Sales' operational store, so this layer is gated on what the sales silver face exposes.
The ask to Sales: what pipeline state does the sales silver face expose today or could it expose, at minimum lead or opportunity counts by stage with org_market_id and intake-week, and ideally an expected-value basis if any pricing attaches before the first lock. Sales owns the funnel semantics; Finance only needs a conforming read. When Sales confirms the available columns, the sales-pipeline-silver-confirmed event declared on this memo clears and Finance drafts the manifest.
The ask to Platform: confirm that a pipeline sub-section (or placement of these figures under an existing sub-section if the Them OS spec reads that way) lands as an additive finance-mart minor through the registry encoding path used for v2.0.0, and whether compute wiring in lib/mart/sections/finance.ts follows the same round pattern as the v2.0.0 metrics.
Boundaries
Raw pipeline records stay Sales' surface; finance-mart would serve only business-grain aggregates, no lead-grain rows. Nothing here writes into Sales or restates Revenue's ledger; layer 1 reconciles against Revenue's transaction-grain truth per finance-mart §4.11.
Asks
Sales: the silver pipeline columns question above, answered as a reply on this thread; that reply is the decision that clears the declared event. Platform: confirmation of the minor path and compute pattern. The dashboard ships its pipeline page in a pending state until layer 1 columns are served, so neither ask blocks the dashboard launch.