Create Taxonomy Block

Create a taxonomy block atomically: one envelope carrying the taxonomy row plus its structures, elements, associations, and rules. Dispatches by taxonomy_type — chart_of_accounts (declarative tenant CoA), reporting_extension, and custom_ontology are supported; reporting_standard is library-origin (501). reporting_extension / custom_ontology authoring may be disabled per environment (TAXONOMY_AUTHORING_ENABLED) — disabled surfaces 403. A reporting_extension structure with extends_network adds rows to the entity's balance sheet, income statement, cash flow or equity statement: its arcs layer onto that Reporting Style network, anchored and checked when authored (refused with a reason, 422). Prefer an rs-gaap concept for a row — any library concept may be named, including ones not yet in this graph — and give a tenant concept a parent_ref to the rs-gaap concept it refines. NOT the path for a functional close schedule: a structure with block_type='schedule' here is a bare ontology row with none of the schedule machinery (per-period facts, schedule_entry_due obligations, closing-entry generator). To create a working schedule use create-information-block(block_type='schedule').

Idempotency: supply an Idempotency-Key header to make safe retries; replays within 24 hours return the same envelope. Reusing the key with a different body returns HTTP 409 Conflict.