Budget

COGS is sourced by lock state. Open months sum each project's budgeted cost of goods; locked months sum the actual expenses categorized as COGS, which is where contractor payments land. Only the total is shown, so the two sources can never read as two lines and never double-count.

Proposals layer read-only. Checking a pipeline deal in the header spreads its value across the open months as a hypothetical budget row and folds it into the open-month totals; locked history never moves. Cash beyond the last known month is projected forward from planned net income, so projected balances shift as you layer deals.