# AEG-X-038 — Fee/Tax/FX Valid-Time Decision Readiness

- **WBS ID:** AEG-X-038
- **Requirement / Test IDs:** REQ-COST-001 / T-COST-PIT
- **Gate:** G1
- **Selected on:** 2026-08-08
- **Status:** BLOCKED — no cost policy, data model, or execution path was implemented.

## Source

- `docs/CURRENT/CATALOGS/WBS_MASTER.csv`, row `AEG-X-038`, requires reconfirmation of Fee/Tax/FX valid-time schedule decisions and explicitly prohibits a current single-value model.
- Its dependency, `AEG-X-009`, is recorded as completed in `docs/CURRENT/CATALOGS/WBS_PROGRESS_TRACKER.csv`.
- `docs/CURRENT/CATALOGS/DECISION_LOG.csv`, the source catalog, and the VS-02 governance documents contain no approved Fee/Tax/FX source authority or decision record.
- A repository search of application and test source (excluding generated web assets) found **cost-related legacy references**, not an approved schedule implementation: `TradeExecution` persists a broker-supplied `Commission` value, and `VS04_PortfolioPolicy.EstimateRebalanceCost` has a `feePercent = 0.001m` default. Neither has source authority, account/venue/instrument scope, revision, valid-time, or correction evidence. `contracts/metrics/outcome-metrics.v2.json` likewise names costs as a metric input but does not define schedules, sources, or valid-time semantics.

## Assumption

- Applicable fee, tax, and FX terms vary by account, venue, instrument, jurisdiction, effective interval, and source publication/correction time. The observed `0.001m` default is not evidence of an approved rate and must not be extended or treated as a schedule. A client-supplied or broker-returned commission is an execution result, not approved decision input.

## Unknown / Decision Required

1. **Source authority:** identify the approved provider or governing document for each fee, tax, and FX schedule, including licence/retention and owner.
2. **Temporal contract:** approve `effective_from/to`, `published_at`, revision and correction semantics; specify which instant determines a transaction's applicable schedule.
3. **Precedence:** approve deterministic account → venue → instrument → jurisdiction fallback order, including the explicit hold behaviour when no schedule applies.
4. **Scope boundary:** decide whether FX is market data, cost data, or an approved read-model dependency; a module must not directly read another module's source tables.
5. **Operational control:** assign J04C calendar, Owner/Secondary, DQ checks, alert and rollback/replay procedure.

## Recommended Resolution

Ops/Tax supplies approved source documents and Compliance/Owner approves the five decisions above. The Data Architect then authors a versioned data contract and an append-only `MIG-COST-001` design. Only after those artifacts are approved can the `MaintainFeeTaxFxSchedule` slice be unblocked.

## Evidence Produced

- This source-gap and decision-required record.
- `WBS_PROGRESS_TRACKER.csv` state linked to this record.

No rates, thresholds, source URLs, API, migration, job, UI, or test results are asserted or invented. No build, test, migration, or Gate pass is claimed.
