The shape six-minute matter import reads. Clients are matched by exact name and matters by (client, name); missing rows are created, known rows are corrected in code, description, external_ref, billing, the record's own words, temporary, billable and active only where the seed differs, and an identical re-import changes nothing. One transaction: a refused row refuses the whole import.

Operator mount: an operator acting for the firm named in the path, as its oldest active admin, else its oldest active billing member; X-Six-Minute-Acting-As names them. 404 for no such firm, 409 urn:six-minute:problem:no-acting-member for one with neither. Served for an internal tenant alone: any other is 409 urn:six-minute:problem:tenant-not-internal, before the audit row and before any write.