Phase 2 - Fixed asset transformation alignment

Capitalization and AUC Intelligence Runtime

Govern fixed asset treatment, auto-capitalization, direct capitalization, project creation, AUC readiness, impairment signals, and SoX evidence as continuous finance decisions.

Business problem: Fixed asset transformation requires automated capitalization decisions, AUC monitoring, project readiness, embedded controls, and audit evidence; without a runtime, capitalization remains late, manual, and difficult to prove. Open JSON contract Back to foundations
Runtime Hardening Proof

Execution evidence from Enterprise Decision Runtime service

This panel is generated from runtime service functions on each request: event correlation, policy simulation, learning metrics, agent guardrails, decision trace, and audit package export. It closes the view-vs-system gap by showing the platform executing, not only describing architecture.

7registered agents
5registered policies
1correlated signal(s) from 3 events
$450.0Kpolicy simulation amount
100.0%human acceptance over 2785610 decided executions (90d)
5825088decision memory records
BLOCKbad-data guardrail result
route_to_human_supervisoragent failure fallback
Live event correlation
SignalPriorityImpactEvent IDs
sig-2efe089ec8P1$1.4Mevt-001, evt-002, evt-003
Policy + guardrail hardening
ControlRuntime value
Policyhuman-approval-policy
Prior threshold$50.0K
Simulated threshold$100.0K
Outcomeescalate
Approval volume change-18%
Guardrail failuresmissing_evidence, low_source_confidence, writeback_requires_human_approval
Hallucination guardevidence_required_before_recommendation
Replay + audit export
ArtifactValue
Audit packageaudit-97ab17991395
Integrity hashc80fd1aea51cec3d76a8d2e6346938acd1938531f544f8f3f7fd3917f1d6c98c
Regulatory export readyTrue
Trace steps10
Runtime chainSignal -> Context -> Ontology -> Policy -> Evidence -> Decision -> Governance -> Action -> Replay -> Learning
Runtime APIs
Endpoint
/api/finance-foundations/runtime-proof
/api/finance-foundations/capitalization-auc-intelligence-runtime/runtime-proof
/api/iaf/enterprise-decision-runtime/learning-metrics
/api/iaf/enterprise-decision-runtime/agent-guardrails
/api/iaf/enterprise-decision-runtime/policy-simulation
/api/iaf/enterprise-decision-runtime/event-correlation
Hardening stance: agents fail closed to human supervision on missing evidence, low source confidence, or write-back attempts. Learning is measured, replay-backed, and cannot change policy or autonomy without approval.
Open Enterprise Decision Runtime Open runtime proof JSON
North Star runtime outcome

Capitalization becomes event-driven, policy-backed, evidence-linked, SoX-aware, and replayable before close.

Core components
ComponentCapability
Capitalization Policy ServiceEvaluates expense vs capitalize treatment using fixed asset policy, materiality, scope, and precedent.
AUC Readiness ServiceMonitors assets under construction, completion events, contamination, aging, impairment indicators, and capitalization blockers.
Auto-TECO Event ConnectorConsumes technical completion and project milestone events from SAP/BTP/project systems.
Project Creation ControlValidates project creation, WBS mapping, owner, cost object, budget, and SoX evidence.
Capital Evidence PackLinks invoice, work order, project scope, capitalization policy, approval, and SAP asset record.
Capitalization Timeline UIShows project readiness, blockers, policy treatment, SoX controls, journal impact, and replay.
Success metrics
MetricTarget
AUC coverage95% target
Capitalization evidence coverage100% target
Policy treatment explainability100% target
Late capitalization reduction40% target
FP&A deck alignment
Target operating-model theme
Fixed Asset Transformation
Auto Capitalization
Direct Capitalization
Project Creation
AUC
SoX impact assessment
Embedded Controls
Agent family
AgentPurpose
Capitalization AgentDetermines expense vs capitalize and recommends controlled posting path.
AUC Monitoring AgentFinds aged AUC, contamination, completion signals, and impairment risk.
Asset Completion AgentDetects technical completion and readiness to capitalize.
Fixed Asset Policy AgentApplies capitalization policy, materiality, and precedent.
SoX Evidence AgentAssembles embedded control evidence for audit review.
Proof links
SurfaceRoute
Capital GovernanceOpen
Capitalization TimelineOpen
R2R MissionOpen
Evidence RuntimeOpen
API contract
Endpoint
/api/finance-foundations/capitalization-auc-intelligence-runtime
/ui/project-capital-governance
/ui/capitalization-timeline
Validation questions
Question
Is this cost expense or capitalize?
Which policy and precedent support the treatment?
Which AUC projects are aging or blocked?
What SoX evidence proves the capitalization decision?