Evidence observatory
Follow a claim to its source.
Inspect authority, edition, support boundaries and linked research locations. A retrieval record describes what was checked at the time; it is not a claim of continuous live validity.
Interactive controls require JavaScript. With it enabled, they become available after the library loads. The papers and reading links remain available.
Sourced supports a statement within the source scope.
Derived follows a stated calculation.
Assumed is a premise to challenge.
Illustrative explains a mechanism.
121 source records.
wb-finance-issuesKey Issues in Developing Project Financed Transactions
World Bank PPP Resource Center
Distinguishes periodic debt-service coverage from cash available over the loan life. Financing terms depend on the transaction's cash-flow risks.
- Edition and access
- live guidance, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Debt Service Cover Ratio; Loan Life Cover Ratio
- Support boundary
- Definitions and financing logic only. Examples of leverage on the page are not current market benchmarks and are not used as such.
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wb-finance-structuresFinance Structures for PPP
World Bank PPP Resource Center
Explains recourse to a sponsor balance sheet versus a project company and the alignment of debt service with project cash flows.
- Edition and access
- live guidance, accessed 2026-10-12 · Accessed 2026-10-12
- Locator
- Non-recourse project finance for PPPs; Alternatives to non-recourse project finance
- Support boundary
- A financing structure is not proof of bankability, legal effectiveness or off-balance-sheet accounting.
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wb-project-conceptsProject Finance: Key Concepts
World Bank PPP Resource Center
Describes a special-purpose project company, subcontracted delivery and the absence of operating revenues during new-build construction.
- Edition and access
- live guidance, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Typical project finance structure
- Support boundary
- Do not repeat the page's broad off-balance-sheet claim as an accounting conclusion. Contractual and accounting outcomes require transaction-specific analysis.
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wb-bankabilityConsiderations for Government
World Bank PPP Resource Center
Links bankability to debt-service confidence, viability and allocation of risks affecting cash flows.
- Edition and access
- live guidance, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Bankability
- Support boundary
- No universal debt-coverage threshold is supplied or inferred. A hypothetical model cannot establish lender willingness.
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wb-risk-allocationRisk Allocation
World Bank PPP Resource Center
Identifies currency mismatch and interest-rate variation as mechanisms that can make debt service unaffordable.
- Edition and access
- live guidance, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Currency risk; interest rate risk
- Support boundary
- Some reference-rate examples are historical. Cite mechanisms rather than treating named benchmarks as current loan terms.
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wb-risk-identificationIdentifying Risks
World Bank PPP Resource Center
Organises project risks by mechanisms including construction, demand, operations, finance and legal change.
- Edition and access
- live guidance, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Economic or financial; legal or regulatory
- Support boundary
- A list of possible risks supplies no empirical event frequency or project-specific probability.
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wb-credit-enhancementThird Party Risk Mitigation and Credit Enhancement
World Bank PPP Resource Center
Explains how guarantees, public capital and other support can change risk allocation and financing conditions.
- Edition and access
- live guidance, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Credit enhancement and public support
- Support boundary
- Credit support creates obligations and conditions; it does not eliminate the underlying physical or commercial risk.
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epec-guideEPEC Guide to Public-Private Partnerships
European Investment Bank, European PPP Expertise Centre
Provides a framework for preparing, procuring and delivering PPPs. Distinguishes value for money from affordability.
- Edition and access
- 2026 edition, 16 April 2026 · Accessed 2026-10-10
- Locator
- Printed pages 9, 15, 44 and 182; physical PDF pages 17, 23, 52 and 190: lifecycle, affordability, funding and value for money.
- Support boundary
- A public-sector PPP framework is adapted here as a comparison lens; it is not a universal private investment rule.
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ifc-project-financeProject Finance in Developing Countries
International Finance Corporation
Defines debt-service coverage using cash available for a specified service period and distinguishes economic viability from financing structure.
- Edition and access
- 1999 · Accessed 2026-10-10
- Locator
- Glossary: Debt Service Coverage Ratio; Economic Viability
- Support boundary
- Historical institutional primer. Its market observations are not used as contemporary statistics.
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green-bookThe Green Book
HM Treasury
Sets a UK public appraisal framework that separates objectives, option development, costs, benefits and uncertainty.
- Edition and access
- 5 February 2026 · Accessed 2026-10-10
- Locator
- Options appraisal; risk and uncertainty; monitoring and evaluation
- Support boundary
- Its social appraisal perspective and public discount conventions do not automatically apply to private finance.
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aqua-bookThe AQuA Book
UK Government Analysis Function
Provides a framework for producing and assuring decision-relevant analysis, including verification and validation.
- Edition and access
- current edition accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Quality assurance of analysis
- Support boundary
- A quality framework is not a certification of a particular model. Evidence of executed checks is still required.
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orange-bookThe Orange Book: Management of Risk, Principles and Concepts
HM Treasury
Integrates risk with governance, objectives, treatment, monitoring and informed decisions while allowing context-specific arrangements.
- Edition and access
- 29 July 2026 · Accessed 2026-10-10
- Locator
- Part I principles; Part II risk control framework
- Support boundary
- UK central government requirements are described in their scope. They are not asserted as duties for every organisation.
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gao-scheduleSchedule Assessment Guide: Best Practices for Project Schedules
US Government Accountability Office
Explains reliable schedules as integrated models of work and dependencies and relates slippage to lifecycle cost.
- Edition and access
- GAO-16-89G, 22 December 2015 · Accessed 2026-10-10
- Locator
- Ten schedule best practices; schedule risk
- Support boundary
- A deterministic critical path is a model result. It is not a probabilistic completion guarantee.
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gao-costCost Estimating and Assessment Guide
US Government Accountability Office
Provides a structured process for cost estimates, work breakdown, documented assumptions, uncertainty and earned-value management.
- Edition and access
- GAO-20-195G, 12 March 2020 · Accessed 2026-10-10
- Locator
- Technical baseline; assumptions; sensitivity; update with actuals
- Support boundary
- An earned-value metric cannot repair an invalid baseline or prove the quality of completed work.
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ifrs-cash-flowIAS 7 Statement of Cash Flows
IFRS Foundation
Distinguishes cash-flow reporting from accrual performance and supplies the standard's publication history.
- Edition and access
- current issued-standard overview accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Operating, investing and financing cash-flow categories
- Support boundary
- Management contribution measures are not asserted to be IFRS-defined measures. Applicable amendments and effective dates must be checked for a real reporting entity.
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oecd-infrastructure-governanceInfrastructure governance
Organisation for Economic Co-operation and Development
Connects long-term infrastructure planning with needs, budget allocation, funding sources and coordination. Calls for evidence-based project selection and attention to public and user affordability.
- Edition and access
- live topic guidance accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Key messages: long-term strategic infrastructure planning; project selection and prioritisation
- Support boundary
- A public governance principle, not proof that a particular private asset is viable or financed. No regulatory requirement or score is inferred.
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oecd-infrastructure-resilienceGood Governance for Critical Infrastructure Resilience
Organisation for Economic Co-operation and Development
Explains that infrastructure interdependencies and multiple operators create resilience governance challenges. The report addresses approaches for protecting continuity of essential services.
- Edition and access
- 2019 report, publisher abstract accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Publisher Executive summary, opening discussion of system interdependency, government-operator partnerships and continuity of essential services
- Support boundary
- The publisher abstract supports the report purpose only. It does not measure a project outage, quantify losses or certify operational resilience.
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wb-government-guaranteesGovernment Guarantees
World Bank PPP Resource Center
Discusses the fiscal exposure created by government support and the need to balance support with prudent management of contingent obligations. Guarantee costs can be borne by the public sector or charged to the project.
- Edition and access
- live guidance accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Fiscal prudence; contingent liabilities; costs of guarantees
- Support boundary
- Conceptual public support guidance; no guarantee pricing, eligibility, legal enforceability or available facility is assumed for an actual project.
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wb-guaranteesGuarantee Mechanisms in PPPs
World Bank PPP Resource Center
Describes different guarantee mechanisms and identifies unclear triggers, inadequate pricing and fiscal exposure as issues for design and management. Guarantees allocate specified risks rather than eliminating the underlying project event.
- Edition and access
- live guidance under publisher review, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Trigger mechanisms; fiscal exposure; guarantee scope
- Support boundary
- The page states that content is undergoing enhancement. Use is limited to conceptual design questions; current products, pricing and legal terms require separate confirmation.
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wb-infrastructure-financeInfrastructure Finance
World Bank PPP Resource Center
Distinguishes public, corporate and project financing. Explains that project finance relies on project cash flows and can require complex contracts and significant preparation. Financing choice depends on fiscal position, available finance and risk appetite.
- Edition and access
- live guidance accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Types of financing approaches; project financing complexity
- Support boundary
- No broad claim about off-balance-sheet treatment is adopted. The guide does not prove transaction feasibility or establish current market borrowing terms.
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wb-corridor-toolkitTrade and Transport Corridor Management Toolkit
World Bank
Treats trade corridors as linked transport and administrative systems and offers diagnostic and governance methods.
- Edition and access
- 2014 · Accessed 2026-10-10
- Locator
- Corridor performance; corridor components and institutions
- Support boundary
- Corridor context and measurement basis must be established locally; toolkit examples are not evidence for a new corridor.
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wb-lpi-2023Connecting to Compete 2023
World Bank
Explains the survey-based logistics index and complementary operational measures used in that edition.
- Edition and access
- 2023 · Accessed 2026-10-10
- Locator
- Methodology and logistics dimensions
- Support boundary
- Do not equate perception scores with site capacity. This edition predates the redesigned LPI 2.0.
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wb-lpi-currentAbout Logistics Performance Indicators 2.0
World Bank
The redesigned indicators use operational shipment data; prior editions relied on surveys of logistics operators.
- Edition and access
- 2025 methodology, current page accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Methodology change
- Support boundary
- Edition comparisons require a bridge between methods. No unchanged time-series interpretation is assumed.
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unctad-rmtReview of Maritime Transport
UN Trade and Development
Discusses policy uncertainty, geopolitical disruption and downside risks in the maritime trade outlook. The retained primary excerpt supports qualitative uncertainty mechanisms only.
- Edition and access
- 2025 edition listed, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Chapter on international maritime trade: policy uncertainty and continued disruption
- Support boundary
- Direct full-report opening was unavailable. Use is limited to the exact cached primary excerpt; no market statistics, forecast quantity or full-report methodology is asserted.
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magenta-bookMagenta Book: Central Government guidance on evaluation
HM Treasury
Links evaluation design to decision needs, implementation and credible evidence of intervention effects.
- Edition and access
- 15 May 2026 · Accessed 2026-10-10
- Locator
- Evaluation planning; test and learn; benefits management
- Support boundary
- A monitoring improvement is not by itself a causal impact estimate. Identification and context remain necessary.
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nasa-seNASA Systems Engineering Handbook
NASA
Connects decision context, alternatives, criteria, assumptions, uncertainty, evaluated results and recorded rationale.
- Edition and access
- NASA/SP-2016-6105 Rev 2, 2016 · Accessed 2026-10-10
- Locator
- Section 6.8 Decision Analysis; technical management processes
- Support boundary
- NASA engineering practice is a reference architecture. Transfer to a commercial organisation requires adaptation.
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wb-lifecycleRaising economic efficiency in view of life-cycle costs
World Bank
Connects construction, operations and maintenance costs over an infrastructure asset's life.
- Edition and access
- 22 April 2024 · Accessed 2026-10-10
- Locator
- Quality Infrastructure Investment principle two
- Support boundary
- A lifecycle principle supplies no supplier-specific cost data or performance warranty.
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wco-trsTime Release Study Guide
World Customs Organization
Describes arrival-to-physical-release measurement, process mapping, sampling, segmentation and collaborative border performance improvement.
- Edition and access
- Version four, current page accessed October 2026 · Accessed 2026-10-10
- Locator
- Introduction and methodology enhancements
- Support boundary
- Institutional methodology supplies no release-time observation for the illustrative corridor.
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imo-jitJust in Time Portal
International Maritime Organization
Coordinates ship arrival with berth, fairway and nautical service readiness and distinguishes administrative and operational timestamp data.
- Edition and access
- Current portal accessed October 2026 · Accessed 2026-10-10
- Locator
- Implementation; data categories; key timestamps
- Support boundary
- No emissions percentage or port-specific effect is imported; actual rights and service feasibility require local review.
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imo-facilitationFacilitation
International Maritime Organization
Explains that ship and cargo formalities span health, revenue, security, immigration and restrictions, and that facilitation seeks harmonisation.
- Edition and access
- Current page accessed October 2026 · Accessed 2026-10-10
- Locator
- Government controls and facilitation overview
- Support boundary
- The overview is not a legal opinion on a particular port or proof of local implementation.
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wto-tfaAgreement on Trade Facilitation
World Trade Organization
The agreement addresses pre-arrival documentation procedures and cooperation between border agencies.
- Edition and access
- Legal text accessed October 2026 · Accessed 2026-10-10
- Locator
- Article seven, pre-arrival processing; Article eight, border agency cooperation
- Support boundary
- Applicability, member commitments and local implementation are jurisdiction-specific; no entitlement for an unnamed shipment is asserted.
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fhwa-reliabilityApplication of Travel Time Data and Statistics to Travel Time Reliability Analyses
US Federal Highway Administration
Distinguishes facility-based from end-to-end trip measures and explains how processing choices affect reliability measures.
- Edition and access
- Handbook chapter one, accessed October 2026 · Accessed 2026-10-10
- Locator
- Trip-Based Travel Time Reliability; Standard Processing Procedures
- Support boundary
- US road-method guidance transfers only as a measurement concept; no local freight variability estimate is assumed.
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wb-port-governancePort Reform Toolkit: Port Governance
World Bank
Explains the port authority role in reconciling stakeholder interests around strategic port performance.
- Edition and access
- Third edition, Module 3; retained 2025 publisher PDF, retrieved 2026-10-10 · Accessed 2026-10-10
- Locator
- Sections on port authorities as community builders and cooperation beyond local jurisdiction
- Support boundary
- The public module supports a governance architecture, not an executed arrangement or a local assignment of legal powers for this study.
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networkrail-capacityNetwork Statement for the timetable year
Network Rail Infrastructure Limited
Separates network access conditions, train-path allocation, operating rules and connected service facilities in the infrastructure manager statement.
- Edition and access
- 2026 Network Statement, retrieved October 2026 · Accessed 2026-10-10
- Locator
- General information and structure; capacity allocation; referenced engineering access and timetable planning rules
- Support boundary
- The Great Britain timetable and access framework is a scoped example, not a universal legal or technical requirement. No local train-path capacity is inferred.
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uk-mcaMulti-criteria analysis: a manual
UK Ministry of Housing, Communities and Local Government
Provides a practical framework for criteria, performance scoring, preference weights and sensitivity of option rankings.
- Edition and access
- January 2009 amendment to 2000 manual · Accessed 2026-10-10
- Locator
- Manual Chapter 6, scoring, swing weighting and sensitivity; full linked PDF retained locally.
- Support boundary
- Preference weights express judgment. They are not event probabilities or observed causal effects.
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magenta-methodsMagenta Book Annex A: analytical methods for use within an evaluation
HM Treasury
Describes methodological options for evaluation and the conditions required to interpret findings.
- Edition and access
- 15 May 2026 · Accessed 2026-10-10
- Locator
- Analytical methods
- Support boundary
- Methods must match the available design and data. This paper does not imply that observational correlations establish causality.
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wb-rated-criteriaProject Procurement: Rated Criteria
World Bank
Explains the use of disclosed rated non-price attributes alongside price and lifecycle cost in relevant Bank-financed procurement.
- Edition and access
- current guidance accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Price, lifecycle cost and non-price attributes
- Support boundary
- The mandatory scope belongs to World Bank-financed procurement and is not extended to unrelated tenders.
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oecd-compositeHandbook on Constructing Composite Indicators: Methodology and User Guide
OECD, European Commission Joint Research Centre
Composite-indicator construction involves scale choices, value judgements in weights and sensitivity checks.
- Edition and access
- 2008 · Accessed 2026-10-10
- Locator
- Sections 1.5 to 1.7, printed pages 27 to 35; min-max discussion, printed page 85
- Support boundary
- Country benchmarking guidance informs methodological critique; it does not validate these project scores or measure their consequences.
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ec-mcda-toolboxBetter Regulation Toolbox: Methodologies for analysing impacts
European Commission
Multi-criteria evaluation can retain diverse assessment dimensions when policy objectives cannot be reduced to monetary efficiency alone.
- Edition and access
- 2023 · Accessed 2026-10-10
- Locator
- Tool 62, Main features and impact matrix, printed page 552
- Support boundary
- EU impact-assessment guidance is an analytical reference, not a private investment rule. No claim of a universal superiority of MCDA is adopted.
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oecd-board-functionsG20/OECD Principles of Corporate Governance: Responsibilities of the Board
OECD
Board responsibilities connect strategy and major expenditure oversight with risk governance and relevant information.
- Edition and access
- 2023 · Accessed 2026-10-10
- Locator
- Principles V.D.1, V.D.2 and V.F; strategy, risk and access to information
- Support boundary
- The principles are policy guidance; actual duties and committee authority depend on the applicable corporate and legal framework.
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ifc-ps-onePerformance Standard 1: Assessment and Management of Environmental and Social Risks and Impacts
International Finance Corporation
Environmental and social assessment belongs to project management and an explicit mitigation hierarchy.
- Edition and access
- 2012 · Accessed 2026-10-10
- Locator
- Performance Standard 1, paragraphs 1,3,5 and7; introduction, mitigation hierarchy, management system and risk identification
- Support boundary
- The standard retains its IFC client and contractual scope. A weighted score cannot certify compliance or authorise trading away a requirement.
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eib-economic-appraisalThe Economic Appraisal of Investment Projects at the EIB, Second Edition
European Investment Bank
EIB economic appraisal considers value to society beyond investors financial profitability.
- Edition and access
- 28 March 2023 · Accessed 2026-10-10
- Locator
- Publisher Description: economic appraisal beyond financial profitability
- Support boundary
- Only the publisher description is used here. It does not establish an economic value or appraisal result for an illustrative private proposal.
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omb-appraisalCircular A-94: Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs
US Office of Management and Budget
Federal appraisal guidance calls for stated assumptions, alternative means of meeting objectives and retrospective verification.
- Edition and access
- 29 October 1992, current official index link accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Section 5.c(2) to (4): explicit assumptions, evaluation of alternatives and verification; physical PDF pages 5 and 6
- Support boundary
- Federal programme guidance retains its scope. No federal discount rate is imported into the preference model or prescribed to a private company.
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hmt-business-caseGuidance on Developing Business Cases for Projects and Programmes
HM Treasury
Business-case guidance separates strategic, economic, commercial, financial and management perspectives on a spending proposal.
- Edition and access
- 2026 · Accessed 2026-10-10
- Locator
- Chapter 2, printed pages 5 to 7; Chapter 8 longlist appraisal and Chapter 10 financial case
- Support boundary
- UK and Welsh public-spending requirements retain their stated scope. The analytical distinctions are adapted without asserting a duty for every firm.
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nasa-ridmNASA Risk-Informed Decision Making Handbook
National Aeronautics and Space Administration
Risk-informed choice combines performance measures and uncertainty within a deliberative decision process.
- Edition and access
- NASA/SP-2010-576, April 2010 · Accessed 2026-10-10
- Locator
- Sections 2 and 3: performance objectives, alternatives, risk analysis and deliberation
- Support boundary
- NASA direction-setting guidance is adapted as an analytical architecture. Its mission context does not establish project-specific commercial preferences.
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wb-procurement-criteriaProcurement Guidance: Evaluation Criteria
World Bank
Explains evaluation criteria and lifecycle cost when operation and maintenance can materially change value between bids.
- Edition and access
- 2016 guidance · Accessed 2026-10-10
- Locator
- Life-cycle costing
- Support boundary
- Applicable procurement documents govern a tender. A generic cost example is not a legal award recommendation.
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doe-mvMeasurement and Verification for Federal Energy Savings Performance Contracts
US Department of Energy, FEMP
Links savings verification effort to performance risk, savings magnitude and project complexity.
- Edition and access
- current publication page accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Degree of measurement and verification
- Support boundary
- US federal contract requirements retain their stated scope; the analytical principle can be adapted without importing legal obligations.
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doe-mv-optionsMeasurement and Verification Options for Federal Energy- and Water-Saving Projects
US Department of Energy, FEMP
Distinguishes retrofit isolation, measured system parameters, whole-facility analysis and calibrated simulation approaches.
- Edition and access
- current publication page accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Options A, B, C and D
- Support boundary
- Measurement boundaries and interactions determine which approach is meaningful. A pre/post total alone is not automatically attributable savings.
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gds-open-standardsMake use of open standards
UK Government Digital Service
Explains standards, identifiers and approved sources as foundations for integration and avoidance of duplicated data.
- Edition and access
- 31 March 2021 update · Accessed 2026-10-10
- Locator
- Approved data sources; identifiers; interoperability
- Support boundary
- An open standard does not by itself ensure semantic consistency, good implementation or viable exit.
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proc-nist-lccLife Cycle Costing Manual for the Federal Energy Management Program
National Institute of Standards and Technology
Explains service boundaries, timed cost comparison and lifecycle economic measures for federal facility investments.
- Edition and access
- NIST Handbook 135e2025, August 2025 · Accessed 2026-10-10
- Locator
- Chapter 2 scope and study period; Chapter 3 discounting; Chapter 4 cost categories
- Support boundary
- Federal facility requirements and prescribed rates retain their own scope. Handbook examples are not current market quotations or this paper's inputs.
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proc-sourcingThe Sourcing Playbook
UK Government Commercial Function
Relates service requirements, should-cost estimates and disclosed evaluation to whole-life value in public service sourcing.
- Edition and access
- HTML updated 30 September 2026 · Accessed 2026-10-10
- Locator
- Using Should Cost Model Estimates; Designing evaluation criteria; Cost versus quality
- Support boundary
- UK government guidance is a comparison reference. No threshold, mandatory procedure or legal duty is imported into an unrelated private tender.
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proc-far-analysisProposal analysis techniques
US Federal Acquisition Regulation, Acquisition.gov
Distinguishes price analysis from cost analysis and examines the risk of unbalanced line-item pricing.
- Edition and access
- Online subsection 15.404-1 accessed 10 October 2026 · Accessed 2026-10-10
- Locator
- Paragraphs (b) price analysis, (c) cost analysis, (g) unbalanced pricing
- Support boundary
- The US federal rule has a specified institutional and acquisition scope. This study uses its analytical distinction, not a universal award procedure.
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proc-abnormally-lowIdentification and Treatment of Abnormally Low Bids and Proposals
World Bank
Uses focused clarification and supporting price analyses to investigate a potentially unsustainable bid.
- Edition and access
- Cover July 2016; imprint Published February 1, 2016, Second Edition · Accessed 2026-10-10
- Locator
- Printed pages 5 to 11; physical PDF pages 13 to 19: identify, clarify, justify, verify and decide
- Support boundary
- Guidance applies in its Bank procurement context. An unusually low price alone is not proof of an omission or supplier incapacity.
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proc-risk-pricingRisk Allocation and Pricing Approaches guidance note
UK Government Commercial Function
Connects risk allocation to pricing approach, payment mechanisms and management capability.
- Edition and access
- HTML updated 30 September 2026 · Accessed 2026-10-10
- Locator
- Overview; risk allocation; payment mechanisms and contractual terms
- Support boundary
- Public sourcing guidance supplies a conceptual reference. It does not determine a private contract's enforceability or a particular risk premium.
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proc-digital-buyThe Digital, Data and Technology Playbook
UK Government Commercial Function
Links whole-life digital cost, tested evaluation criteria and delivery commitments retained in contracts and performance measures.
- Edition and access
- HTML edition accessed 10 October 2026 · Accessed 2026-10-10
- Locator
- Chapter 9 developing evaluation criteria: cost and quality; testing evaluation criteria
- Support boundary
- Its government digital-procurement policies retain their scope. No private platform benefit or exit-cost parameter is inferred from the guidance.
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proc-contract-managementContract management principles
UK Government Commercial Agency
Connects procurement handover, explicit ownership, change control and performance records through the contract life.
- Edition and access
- HTML updated 12 December 2025 · Accessed 2026-10-10
- Locator
- Principles 1.1, 1.2, 1.6 and 1.7: handover, accountability, change and performance
- Support boundary
- Cross-government principles are adapted as management questions. Specific remedies and public-sector duties require their own contract and legal context.
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jackson-voiA guide to value of information methods for prioritising research in health impact modelling
Christopher Jackson and coauthors; University of Cambridge repository
Connects information value to expected loss reduction under a specified decision and distinguishes perfect and sample information.
- Edition and access
- Epidemiologic Methods 10(1), 20210012; November 2021 · Accessed 2026-10-10
- Locator
- Sections 2 and 3; decision-theoretic expected loss and value of information
- Support boundary
- Authored tutorial in health-impact modelling. The paper here uses original illustrative commercial payoffs, not its empirical example or its broader algorithms.
- Retrieval record
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efsa-methodsEFSA Tutorial on Uncertainty: Overview of methods for Uncertainty Analysis
European Food Safety Authority
Explains structured uncertainty identification and the role, resource demands and bias controls of expert elicitation.
- Edition and access
- Public tutorial, accessed October 2026 · Accessed 2026-10-10
- Locator
- Methods for obtaining expert judgements; investigating influence and sensitivity
- Support boundary
- Food-safety assessment context. The inaccessible 2014 full guidance is not represented as read; this card cites the actual readable tutorial.
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ipcc-uncertaintyGuidance Note for Lead Authors of the IPCC Fifth Assessment Report on Consistent Treatment of Uncertainties
IPCC Cross-Working Group Meeting
Distinguishes confidence in a finding from quantified likelihood and calls for explicit evaluation of evidence and agreement.
- Edition and access
- November 2010 · Accessed 2026-10-10
- Locator
- PDF pages 2-4; evidence, agreement, confidence and likelihood
- Support boundary
- Climate-assessment guidance for AR5 authors; not a universal calibration scale or an industrial probability estimate. Supporting material did not undergo formal IPCC review.
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nist-measurementEssentials of expressing measurement uncertainty: basic definitions
National Institute of Standards and Technology
Identifies measurement-process inputs and distinguishes statistical evaluation from other methods of evaluating measurement uncertainty.
- Edition and access
- NIST Technical Note 1297 companion, accessed October 2026 · Accessed 2026-10-10
- Locator
- Basic definitions; measurement equation; Type A and Type B evaluation
- Support boundary
- Metrology guidance; standard uncertainty is not a probability of commercial success or a general posterior model.
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nist-risk-framingManaging Information Security Risk: Organization, Mission, and Information System View
National Institute of Standards and Technology
Risk framing identifies assumptions, constraints, tolerance, priorities and trade-offs before risk assessment and response.
- Edition and access
- Special Publication 800-39, March 2011 · Accessed 2026-10-10
- Locator
- Section 3.1, printed pages 33-36; risk framing
- Support boundary
- Information-security and US federal institutional context; adaptation does not confer compliance or prescribe a financial loss function.
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sheffield-model-evidenceReviewing model parameters: NICE Decision Support Unit technical support documents
University of Sheffield, NICE Decision Support Unit
Describes guidance on identifying, selecting and reporting evidence for model structure and parameters.
- Edition and access
- Public TSD 13 publisher description, accessed October 2026 · Accessed 2026-10-10
- Locator
- Publisher description of TSD 13, identifying and reviewing model evidence
- Support boundary
- Only the readable publisher description is used. The linked PDF was blocked in this retrieval and is not claimed read or paraphrased.
- Retrieval record
- browser-retrieved
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doe-mv-planMeasurement and Verification Activities Required in the Energy Savings Performance Contract Process
US Department of Energy, FEMP
Describes baseline definition, assumptions, reporting responsibilities, post-installation checks and annual verification.
- Edition and access
- current publication page accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- M&V plan and baseline conditions
- Support boundary
- A baseline must be defended for the actual project. The cited process does not validate illustrative inputs.
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fda-test-reportingStatistical Guidance on Reporting Results from Studies Evaluating Diagnostic Tests
US Food and Drug Administration
Defines sensitivity and specificity conditionally and requires interpretation in the intended population and study context.
- Edition and access
- Nonbinding guidance, March 2007 · Accessed 2026-10-10
- Locator
- Sections 3, 5 and 7.1; definitions and reporting context
- Support boundary
- Medical diagnostic-device reporting guidance only. It does not validate the hypothetical commercial signal, establish clinical advice or supply its likelihoods.
- Retrieval record
- browser-retrieved
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nist-risk-assessmentGuide for Conducting Risk Assessments
US National Institute of Standards and Technology
Connects risk assessment preparation, execution and maintenance with organisational risk management.
- Edition and access
- SP 800-30 Revision 1, September 2012 · Accessed 2026-10-10
- Locator
- Prepare, conduct and maintain assessment
- Support boundary
- Information-system examples require adaptation outside that scope. Ordinal scales do not become quantitative probabilities through multiplication.
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gds-technologyThe Technology Code of Practice
UK Government Digital Service
Connects government technology design, procurement and operation to business strategy and lifecycle choices.
- Edition and access
- 30 January 2025 catalogue page · Accessed 2026-10-10
- Locator
- Technology and business strategies; lifecycle
- Support boundary
- Government spend-control scope is explicit. This paper presents adaptable operating principles rather than universal mandatory controls.
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delivery-govsGovernment Functional Standard: Project Delivery
Government Project Delivery and Cabinet Office
Sets expectations for directing and managing government portfolios, programmes and projects, with planning, control and solution-delivery practices.
- Edition and access
- Current publisher page updated September 2025 · Accessed 2026-10-10
- Locator
- Standard purpose, structure and update record
- Support boundary
- UK government scope is retained; no universal enterprise duty or project acceptance is inferred.
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delivery-sroThe Role of the Senior Responsible Owner
Government Project Delivery and Cabinet Office
Identifies senior responsible ownership and its relationship to project leadership, sponsorship and accountable public roles.
- Edition and access
- Current public guidance page accessed October 2026 · Accessed 2026-10-10
- Locator
- Guidance purpose and intended governance roles
- Support boundary
- Government accountability arrangements require adaptation and do not assign an enterprise actor authority automatically.
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delivery-gateGate Review: Investment Decision
National Infrastructure and Service Transformation Authority
Provides scoped government guidance for assurance around an investment decision.
- Edition and access
- Current guidance page accessed October 2026 · Accessed 2026-10-10
- Locator
- Purpose of investment-decision assurance and applicable review arrangements
- Support boundary
- An assurance review is not an author-issued certificate or a substitute for local approval and evidence.
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delivery-doe-schedulePlanning and Scheduling
US Department of Energy
Connects requirements, scope, products, activities, resources and integrated scheduling within DOE capital project practice.
- Edition and access
- DOE Guide dated April 2022 · Accessed 2026-10-10
- Locator
- Integrated planning, master schedules, baseline and control practices
- Support boundary
- Historical guide scope is explicit; applicable current DOE requirements are not asserted for an unnamed enterprise project.
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delivery-doe-evmEarned Value Management
US Department of Energy Office of Project Management
Describes EVM as integration and measurement of scope, cost and schedule accomplishments.
- Edition and access
- Current page accessed October 2026 · Accessed 2026-10-10
- Locator
- About earned value management
- Support boundary
- The definition supplies no accepted-work evidence or validation of a particular baseline; no EVM result is computed by the companion app.
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delivery-doe-lexiconProject Management Lexicon of Terms
US Department of Energy
Defines traceability through integrated master schedule precedence and successor relationships.
- Edition and access
- Current public lexicon accessed October 2026 · Accessed 2026-10-10
- Locator
- Traceability and project-control terms
- Support boundary
- A terminology reference supplies no actual dependency, task duration or completion guarantee.
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delivery-gao-agileAgile Assessment Guide
US Government Accountability Office
Discusses requirement refinement, traceability, validation and adapted monitoring in Agile programs.
- Edition and access
- GAO public guide, September 2020 · Accessed 2026-10-10
- Locator
- Requirements management and program monitoring chapters
- Support boundary
- Software and public-program context is retained; adaptive practice does not erase physical or contractual dependencies.
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- browser-retrieved
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delivery-discoveryHow the Discovery Phase Works
UK Government Digital Service
Advises understanding a service problem and its constraints before committing to a solution; stopping can be an appropriate discovery outcome.
- Edition and access
- Current service manual page accessed October 2026 · Accessed 2026-10-10
- Locator
- Understanding the problem, constraints and deciding whether to continue
- Support boundary
- Digital-service scope is retained and no discovery duration or effect is imported.
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ghg-corporateCorporate Accounting and Reporting Standard
GHG Protocol, WRI and WBCSD
Provides corporate inventory principles and boundaries for greenhouse-gas accounting.
- Edition and access
- revised edition 2004, current publication page · Accessed 2026-10-10
- Locator
- Organisational and operational boundaries
- Support boundary
- Inventory accounting differs from project avoided-emissions claims. A simple energy model is not a verified corporate inventory.
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ghg-scope2Scope 2 Guidance
GHG Protocol, WRI and WBCSD
Addresses emissions accounting for purchased electricity, heat, steam and cooling and the quality of contractual instruments.
- Edition and access
- 2015 guidance; revision consultation disclosed on current page · Accessed 2026-10-10
- Locator
- Purchased electricity; location and market basis
- Support boundary
- The active revision process is disclosed. This edition does not assume the consultation has replaced the published standard.
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iea-efficiency-industryEnergy Efficiency 2025: Industry
International Energy Agency
Describes industrial energy uses and efficiency levers including motors, process optimisation, material efficiency and electrification of lower-temperature heat.
- Edition and access
- 20 November 2025 · Accessed 2026-10-10
- Locator
- Energy uses; industrial efficiency measures
- Support boundary
- Sector descriptions do not establish savings for a particular site. Site balances, baselines and load profiles are needed.
- Retrieval record
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doe-mv-v5M&V Guidelines: Measurement and Verification for Performance-Based Contracts, Version 5.0
US Department of Energy, FEMP
Supplies the current listed FEMP procedure edition for verifying energy and cost savings under performance contracts.
- Edition and access
- 14 October 2024 · Accessed 2026-10-10
- Locator
- Version and procedure scope
- Support boundary
- Guideline adoption and project-specific compliance are separate questions.
- Retrieval record
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ghg-projectThe GHG Protocol for Project Accounting
GHG Protocol, World Resources Institute and WBCSD
Project accounting requires an assessment boundary, baseline procedure and monitored reduction.
- Edition and access
- 2005, retained published protocol; update disclosed by publisher · Accessed 2026-10-10
- Locator
- Chapter 5 assessment boundary; Chapter 6 selecting a baseline procedure, printed pages 36 to 37; Chapter 10 monitoring
- Support boundary
- Project accounting is distinct from corporate inventory. The protocol does not establish ownership, programme acceptance or credit eligibility for these illustrative measures.
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ghg-avoidedEstimating and Reporting the Comparative Emissions Impacts of Products
World Resources Institute, GHG Protocol
Comparative impacts and inventories use different methods; equivalent function matters in product comparisons.
- Edition and access
- Working paper, January 2019 · Accessed 2026-10-10
- Locator
- Key principles, printed page 3; functional unit, printed page 5
- Support boundary
- This is a working-paper framework, not exhaustive detailed guidance or a replacement inventory standard. No product impact is measured here.
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epa-egrideGRID2023 Technical Guide
US Environmental Protection Agency
Electricity emissions-rate data have specified generation, aggregation and application bases.
- Edition and access
- January 15, 2025 · Accessed 2026-10-10
- Locator
- Section 2.3 applications, printed page 4; Section 3.1.3.3 emission rates, printed pages 19 to 20
- Support boundary
- US historical generation data do not supply a factor for an unspecified facility or an international forecast. No eGRID numerical factor is imported into the fixtures.
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epa-avertAVERT User Manual, Version 4.3
US Environmental Protection Agency
Emissions-change modelling can require temporal information beyond a basic annual factor calculation.
- Edition and access
- April 2024 · Accessed 2026-10-10
- Locator
- Introduction, printed pages 4 to 6; overview of temporally resolved emissions-change modelling
- Support boundary
- AVERT retains its US electric-system and methodological scope. This paper does not run AVERT, estimate marginal dispatch or certify a consequential reduction.
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doe-process-heatProcess Heat Basics
US Department of Energy, Industrial Technologies Office
Process heat supplies thermal energy to treat or alter manufactured material.
- Edition and access
- Live official explanatory page, accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Opening definition and description of heat transfer to materials
- Support boundary
- An explanatory process description does not establish an equipment efficiency, operating duty, temperature requirement or verified fuel-switch benefit.
- Retrieval record
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nist-siThe International System of Units (SI), NIST Special Publication 330
US National Institute of Standards and Technology
Energy and power are distinct quantities with distinct units.
- Edition and access
- 2019 edition · Accessed 2026-10-10
- Locator
- Section 2.3.4 and Table 4, printed page 15; SI derived units energy and power
- Support boundary
- The retained published edition supports the unit distinction. No equipment duty or transition performance parameter follows from a unit definition.
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ipcc-industryClimate Change 2022: Mitigation of Climate Change, Chapter 11 Industry
Intergovernmental Panel on Climate Change
Industrial efficiency and carrier switching depend on process and energy-supply conditions.
- Edition and access
- AR6 Working Group III, 2022; official readable chapter page · Accessed 2026-10-10
- Locator
- Sections 11.3.4 Energy Efficiency and 11.3.5 Electrification and Fuel Switching
- Support boundary
- The assessment concerns broad mechanisms. No global potential, sector average or cited numerical factor is adopted as a project parameter.
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ghg-updatesGHG Protocol Announces Key Standard Development Updates: FAQ Resource
GHG Protocol
The announced harmonisation remains a development process; distinct reporting statements are discussed.
- Edition and access
- July 29, 2026 announcement · Accessed 2026-10-10
- Locator
- Questions on consolidated standard development and separate inventory, contractual and action-impact reporting
- Support boundary
- A development announcement is not an issued replacement standard. Current published guidance, future proposals and programme requirements must be distinguished.
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doe-mv-guidelinesM&V Guidelines: Measurement and Verification for Performance-Based Contracts
US Department of Energy, Federal Energy Management Program
Savings comparison, responsibility allocation and method selection require a project-specific verification design.
- Edition and access
- Version 5.0, September 2024 published PDF · Accessed 2026-10-10
- Locator
- Section 2.1.1, printed pages 3 to 4; Section 3, printed pages 13 to 14; Section 4.1, printed pages 18 to 19; Section 5, printed pages 40 to 43
- Support boundary
- The published performance-contract framework informs method and responsibility design. It does not validate fictional inputs, an actual contract or realised savings.
- Retrieval record
- retrieved
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gds-data-ownershipData ownership model
UK Government
Places accountability for the meaning, quality and management of data with business ownership and distinguishes operational roles.
- Edition and access
- current edition accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Business ownership; accountability for meaning and quality
- Support boundary
- Business ownership terminology is not a transfer of legal title or a replacement for applicable privacy responsibilities.
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nist-csfThe NIST Cybersecurity Framework 2.0
US National Institute of Standards and Technology
Frames cybersecurity outcomes around governance and management of enterprise risk.
- Edition and access
- 26 February 2024 · Accessed 2026-10-10
- Locator
- Govern function; profiles; outcomes
- Support boundary
- A framework is not proof that controls operate effectively or that all threats are covered.
- Retrieval record
- retrieved
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iia-three-linesStatements of Position: Three Lines Model
Institute of Internal Auditors
Describes governing-body accountability, management roles and independent internal assurance, with safeguards where roles overlap.
- Edition and access
- 8 July 2026 refreshed statement · Accessed 2026-10-10
- Locator
- Three Lines Model; independence safeguards
- Support boundary
- The earlier position paper is marked superseded. This research uses the refreshed statement and avoids assuming role labels prove independence.
- Retrieval record
- retrieved
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digital-data-qualityThe Government Data Quality Framework
UK Government Data Quality Hub
Distinguishes completeness, uniqueness, consistency, timeliness, validity and accuracy for assessing data quality.
- Edition and access
- Current public framework accessed October 2026 · Accessed 2026-10-10
- Locator
- Data quality dimensions and fitness for purpose
- Support boundary
- UK public-sector guidance; dimensions do not establish a private dataset quality score or guarantee.
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digital-reliable-serviceService Standard point 14: Operate a reliable service
UK Government Digital Service
Connects service reliability, monitoring and quality assurance with users completing their intended tasks.
- Edition and access
- Current public service standard accessed October 2026 · Accessed 2026-10-10
- Locator
- What the service team should do and why it matters
- Support boundary
- Government service standard; no contractual service level, universal uptime target or certification is inferred.
- Retrieval record
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digital-service-metricsHow to set performance metrics for your service
UK Government Digital Service
Relates service purpose and intended benefits to metrics, data sources and contextual interpretation.
- Edition and access
- Current service manual accessed October 2026 · Accessed 2026-10-10
- Locator
- Purpose, hypotheses, measurement and interpretation
- Support boundary
- Government service context; mandatory public-service indicators are not imposed on an unnamed industrial operator.
- Retrieval record
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digital-incident-responseIncident Response Recommendations and Considerations for Cybersecurity Risk Management: A CSF 2.0 Community Profile
US National Institute of Standards and Technology
Integrates incident response considerations into cybersecurity risk management through CSF 2.0.
- Edition and access
- NIST SP 800-61 Rev. 3, April 2025 final publication · Accessed 2026-10-10
- Locator
- Executive summary and incident response across risk management
- Support boundary
- Final revision guidance; no incident probability, control effectiveness or enterprise conformity is established.
- Retrieval record
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digital-privacyNIST Privacy Framework
US National Institute of Standards and Technology
Presents a voluntary framework for identifying and managing privacy risk.
- Edition and access
- Publisher landing page accessed October 2026; PF 1.1 is explicitly an Initial Public Draft · Accessed 2026-10-10
- Locator
- Framework purpose and voluntary risk management use
- Support boundary
- A risk management resource does not determine applicable law, lawful processing or legal compliance. The landing page advertises an Initial Public Draft; no final 1.1 standard is asserted.
- Retrieval record
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digital-accessibilityWeb Content Accessibility Guidelines (WCAG) 2.2
World Wide Web Consortium
Provides technical accessibility success criteria and explicit conformance requirements.
- Edition and access
- W3C Recommendation, 12 December 2024; live latest published URL accessed October 2026 · Accessed 2026-10-10
- Locator
- Introduction, success criteria and conformance requirements
- Support boundary
- The Recommendation is distinct from editor drafts; citing criteria does not certify a service or establish jurisdictional legal compliance.
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nist-risk-scenariosIdentifying and Estimating Cybersecurity Risk for Enterprise Risk Management
NIST
Cybersecurity scenarios connect assets, threats, vulnerabilities and consequences; detail records support the register.
- Edition and access
- NIST IR 8286A Rev. 1, December 2025; supersedes November 2021 edition · Accessed 2026-10-10
- Locator
- Section 2.2, printed pages 23 to 24; Section 2.2.4 printed 42 to 43; Appendix B printed 66
- Support boundary
- Cybersecurity and enterprise-risk guidance supplies a scenario structure, not the empirical probabilities or control-performance assumptions of this paper.
- Retrieval record
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nist-business-impactUsing Business Impact Analysis to Inform Risk Prioritization and Response
NIST
Business impact analysis relates protected assets to mission functions and leadership risk direction.
- Edition and access
- NIST IR 8286D-upd1, February 2025; supersedes November 2022 edition · Accessed 2026-10-10
- Locator
- Section 2.2, printed pages 6 to 8; asset dependence on mission and leadership direction
- Support boundary
- The ICT guidance does not value an actual industrial asset, establish an outage tolerance or implement a joint loss distribution here.
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nist-enterprise-ictEnterprise Impact of Information and Communications Technology Risk
NIST
Information-technology risk needs enterprise context and coordination beyond isolated system reports.
- Edition and access
- NIST SP 800-221, November 2023 · Accessed 2026-10-10
- Locator
- Executive Summary, printed page 3 (PDF page 14), Figure 1 and register/profile discussion; Sections 2.4.3 to 2.4.6, printed pages 15 to 16; Sections 3.1 and 3.1.1, printed pages 17 to 18 (PDF pages 28 to 29), enterprise context and governance
- Support boundary
- The governance framework retains its ICT scope. This study extends a stated mechanism conceptually; it does not infer observed effectiveness from guidance.
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iia-lines-full-2026Three Lines Model: Assurance and Advice in Support of Effective Governance
The Institute of Internal Auditors
Independent assurance requires structural safeguards and access; coordination does not erase distinct responsibilities.
- Edition and access
- Statement of Position, July 2026 · Accessed 2026-10-10
- Locator
- Independence, printed 9; Three Lines Model comparison, printed 13 to 14
- Support boundary
- Professional position guidance is not a statutory mandate. No actual audit charter, board delegation or assurance acceptance is represented.
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iia-erm-full-2026The Role of the Internal Audit Function in Enterprise Risk Management
The Institute of Internal Auditors
Management owns risk responses; internal audit provides assurance and advice with appropriate safeguards.
- Edition and access
- Statement of Position, July 2026 · Accessed 2026-10-10
- Locator
- Governance-system roles printed 7; activities and management decisions printed 8; integrated assurance printed 19 to 20
- Support boundary
- The statement does not delegate risk acceptance to this fictional committee, approve self-review or supply an institution-specific assurance opinion.
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nist-ai-rmfArtificial Intelligence Risk Management Framework: AI RMF1.0
NIST
AI risk tolerance depends on context; governance informs risk work throughout the lifecycle.
- Edition and access
- NIST AI100-1, January 2023, published framework · Accessed 2026-10-10
- Locator
- Section 1.2.2 printed 7; Section 5.1 Govern printed 21 to 22
- Support boundary
- The voluntary framework concerns AI systems. The risk app is an arithmetic demonstrator, not an AI-risk assessment, compliance certificate or universal tolerance standard.
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ifrs-revenueIFRS 15 Revenue from Contracts with Customers
IFRS Foundation
Defines the standard's objective for information about the nature, timing, amount and uncertainty of contract revenue and cash flows.
- Edition and access
- current issued-standard overview accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Revenue and cash-flow timing and uncertainty
- Support boundary
- The overview is cited only for the standard's purpose. Applying recognition rules needs the full applicable standard and specific facts.
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sec-nongaapNon-GAAP Financial Measures: Compliance and Disclosure Interpretations
US Securities and Exchange Commission, Division of Corporation Finance
Explains why inconsistent adjustments, unclear labels or misleading exclusions can distort non-GAAP measures. Free cash flow lacks a uniform definition.
- Edition and access
- 13 December 2022 latest listed update · Accessed 2026-10-10
- Locator
- Questions 100.01, 100.02, 100.05 and 102.07
- Support boundary
- SEC interpretations retain their US registrant scope. This paper adapts a transparency principle, without implying every private management metric is regulated identically.
- Retrieval record
- browser-retrieved
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sec-manualFinancial Reporting Manual: Topic 8
US Securities and Exchange Commission
Distinguishes non-GAAP financial measures from some operating statistics and explains presentation context.
- Edition and access
- current staff manual accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Sections 8120.1 and 8120.3: definition and operating/statistical measures; primary page last reviewed or updated November 26, 2024
- Support boundary
- This is staff guidance and references historical update dates. It does not substitute for current rules or professional accounting assessment.
- Retrieval record
- browser-retrieved
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sba-breakevenPlan your business: break-even analysis
US Small Business Administration
Defines unit break-even as fixed cost divided by unit price less unit variable cost.
- Edition and access
- current publication page accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Break-even analysis: Getting started; Tips and tricks, single-product assumption and fixed cost divided by price less variable cost
- Support boundary
- The formula assumes a defined relevant range, cost behaviour and contribution basis. Multi-product mix and capacity steps need additional modelling.
- Retrieval record
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hardie-timingReconciling and Clarifying CLV Formulas
Peter S. Fader and Bruce G. S. Hardie
Customer-value formulas depend on first-payment inclusion and the timing of periodic cash flows.
- Edition and access
- March 2012 author note · Accessed 2026-10-10
- Locator
- Section 2, printed pages 2 to 4, inclusion of first contribution and beginning versus end of period
- Support boundary
- No numerical parameter is imported. This paper uses a finite contribution window and a separate working-capital proxy, not the note’s infinite cash-flow formulas.
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hardie-truncationWhat’s Wrong With This CLV Formula?
Peter S. Fader and Bruce G. S. Hardie
Expected customer value, finite truncation and contractual retention require explicit interpretation.
- Edition and access
- December 2014 author note · Accessed 2026-10-10
- Locator
- Issues 1 to 5, printed pages 1 to 4; note 4, printed pages 5 to 6
- Support boundary
- The Growth engine is a homogeneous illustrative mechanism; it estimates no customer lifetime distribution, age-dependent churn or empirical response.
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hardie-heterogeneityCustomer-Base Valuation in a Contractual Setting: The Perils of Ignoring Heterogeneity
Peter S. Fader and Bruce G. S. Hardie, Marketing Science
Retention aggregation can obscure cohort dynamics and underlying heterogeneity.
- Edition and access
- 2010, volume 29, pages 85 to 93, author-hosted published reprint · Accessed 2026-10-10
- Locator
- Introduction and exploratory analysis, printed pages 85 to 87
- Support boundary
- The published example and numerical findings are not reproduced or adopted as market evidence. Heterogeneity is a model escalation criterion here, not an implemented estimator.
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hardie-retentionHow to Project Customer Retention
Peter S. Fader and Bruce G. S. Hardie
A contractual-retention model needs a stated behavioural process, beyond a fitted time curve.
- Edition and access
- May 2006 author manuscript · Accessed 2026-10-10
- Locator
- Abstract and introduction, PDF pages 2 to 4; probability model motivation
- Support boundary
- No shifted-beta-geometric fitting or forecasting is implemented. This source motivates data/model escalation, without supplying the fixture churn assumptions.
- Retrieval record
- retrieved
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hardie-noncontractualCustomer-Base Analysis in a Discrete-Time Noncontractual Setting
Peter S. Fader, Bruce G. S. Hardie and Jen Shang, Marketing Science
In noncontractual settings, a purchasing hiatus does not identify permanent customer dropout.
- Edition and access
- 2010, volume 29, pages 1086 to 1108, author-hosted published reprint · Accessed 2026-10-10
- Locator
- Introduction, printed pages 1086 to 1088, discrete buying and unobserved dropout
- Support boundary
- No donation data, empirical result or BG/BB fitting is imported. Subscription-like fixture survival must not be substituted for repeat-purchase inference.
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sec-kpiCommission Guidance on Management’s Discussion and Analysis: Key Performance Indicators and Metrics
US Securities and Exchange Commission
Material metrics need clear definitions, use, assumptions and controlled methodological changes.
- Edition and access
- Release 33-10751, January 30, 2020 · Accessed 2026-10-10
- Locator
- Section I, printed pages 3 to 5, definitions, use, assumptions, changes and disclosure controls
- Support boundary
- US MD&A guidance retains its registrant/reporting scope. The internal decision protocol is an original adaptation, not a finding that all private dashboards have identical legal requirements.
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- browser-retrieved
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irs-timingPublication 538: Accounting Periods and Methods
US Internal Revenue Service
Cash and accrual tax methods recognise income and expenses on different timing bases.
- Edition and access
- January 2022 retained edition · Accessed 2026-10-10
- Locator
- Introduction; Accounting Methods; Cash Method and Accrual Method sections
- Support boundary
- US taxpayer guidance does not define IFRS revenue or make the illustrative contribution ledger a tax return. No tax rule is applied to a real entity.
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occ-working-assetsAccounts Receivable and Inventory Financing, Comptroller’s Handbook
US Office of the Comptroller of the Currency
Working-asset financing requires attention to the operating cycle, collateral quality and administration.
- Edition and access
- March 2000 booklet with March 20, 2025 reputation-risk reference changes · Accessed 2026-10-10
- Locator
- Assessing the Borrower’s Operating Cycle, printed pages 15 to 17; Evaluating Collateral, printed pages 17 to 22
- Support boundary
- Bank-supervision guidance is used for a narrow diligence distinction. No borrowing-base eligibility, bank advance rate or approved facility is calculated.
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ifrs-supplier-financeIASB increases transparency of companies’ supplier finance
IFRS Foundation, International Accounting Standards Board
Supplier-finance disclosures address liabilities, cash flows and exposure to liquidity risk.
- Edition and access
- May 25, 2023 announcement · Accessed 2026-10-10
- Locator
- Opening paragraphs and disclosure information on terms, amounts and due-date ranges
- Support boundary
- This announcement describes amendments, not the full application of the standards. The fictional extended-payables gate requires evidence independently of any accounting conclusion.
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ifrs-inventoryIAS 2 Inventories: issued-standard overview
IFRS Foundation
Inventory measurement and expense recognition have accounting bases distinct from a simple days proxy.
- Edition and access
- Publisher overview accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- About section, costs, expense recognition and net realisable value
- Support boundary
- The overview is used narrowly; the app’s variable-cost inventory proxy is not asserted to be an IAS 2 valuation or a stock impairment calculation.
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ifrs-creditIFRS 9 Financial Instruments: issued-standard overview
IFRS Foundation
The issued standard includes impairment requirements for expected credit losses.
- Edition and access
- Publisher overview accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Standard history, July 2014 addition of expected-credit-loss impairment requirements
- Support boundary
- No expected-credit-loss provision, credit model or contractual classification is calculated. The overview cannot replace the full standard or facts of a real receivable.
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ifrs-performanceIFRS 18 Presentation and Disclosure in Financial Statements: overview
IFRS Foundation
The issued standard addresses specified public management-defined subtotals and financial statement presentation.
- Edition and access
- Issued April 2024; publisher overview accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- About section, effective date and management-defined performance measures
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- The overview states an effective date for annual periods beginning in 2027. It is not treated as already mandatory for every entity or as governing all operational ratios.
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sba-startup-costsHow to Estimate Starting Costs
US Small Business Administration, Tim Berry
Startup estimates include expenses, noncash assets and opening cash for early operating deficits.
- Edition and access
- January 6, 2017 publisher-authored explanatory article · Accessed 2026-10-10
- Locator
- Three essential estimates and paragraph on cash for early operating deficits
- Support boundary
- The explanatory article supplies no sector parameter, reliable forecast or financing availability. Published hypothetical figures are not imported.
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sba-financeManage your business: finances and marketing
US Small Business Administration
Bookkeeping, cash projection and marketing-budget review support connected business planning.
- Edition and access
- Official readable guidance accessed 2026-10-10 · Accessed 2026-10-10
- Locator
- Manage your finances: balance sheet and accounting methods; Marketing and sales: budget and performance comparison
- Support boundary
- Small-business explanatory guidance is not an accounting standard, causal marketing-response model or approval of the fixture assumptions.
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ifrs-channelIFRIC Update April 2022: Principal versus Agent, Software Reseller
IFRS Foundation, IFRS Interpretations Committee
Principal-agent assessment considers control and the relevance of indicators within the specified fact pattern.
- Edition and access
- April 2022 committee update · Accessed 2026-10-10
- Locator
- Principal versus Agent: Software Reseller section; assessing control and relevance of indicators
- Support boundary
- The agenda-decision reasoning concerns a submitted software-reseller arrangement. It does not decide the accounting for a fictional channel or establish economic incidence in every industry.
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