The plan side of the Open to buy ledger, the weekly sales and stock intake sheet, for one plan's fiscal year, at category by calendar month, and the same figure set at three levels: each cell, each category's year, and the whole year.

EVERY FIGURE CARRIES ITS OWN BASIS. sales_plan and sales_plan_last_year are at net sales; cogs_plan, the three intake lines, budget, chase_reserve and the four plan-of-record lines are at unit cost. A retail figure and a cost figure are both dollars and are not the same dollars, so nothing here is divided into anything else without reading the two bases first.

AN ABSENCE IS NOT A ZERO. A figure that cannot be expressed carries cents: null with a reason saying why, and it is still present at every level: budget has no category dimension, and chase_reserve has no month because planned depth carries no delivery date. plan_receipts_cost is the only derived line and carries its own reason, because the identity behind it needs all four of its terms or none.

A plan that was never published still answers: the sales plan reads absent with its reason and every other line is served.

Scope: planning:read.