FP&A Platform — Data Dictionary

Version: 1.0
Last Updated: 2026-02-03
Document ID: DATA-001
Classification: Internal

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1. Overview

This data dictionary documents all data entities, fields, relationships, and constraints in the FP&A Platform. It serves as the authoritative reference for developers, data engineers, and analysts.

Conventions:

• Field names use snake_case
• Primary keys are named id with format {entity_prefix}_{uuid}
• Foreign keys are named {referenced_entity}_id
• Timestamps use ISO 8601 with timezone (UTC)
• Money fields use DECIMAL(19,4) for precision

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2. Core Accounting Domain

2.1 tenants

Description: Root entity for multi-tenant isolation. All data belongs to exactly one tenant.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique tenant identifier	tenant_acme123	Internal	-
name	VARCHAR(255)	NOT NULL	Tenant display name	ACME Corporation	Internal	-
slug	VARCHAR(100)	UNIQUE, NOT NULL	URL-safe identifier	acme-corp	Public	-
status	VARCHAR(20)	NOT NULL	Account status	active	Internal	-
plan_tier	VARCHAR(50)	NOT NULL	Subscription tier	enterprise	Confidential	-
settings	JSONB	DEFAULT '{}'	Tenant-specific settings	{"currency": "USD"}	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-15T10:30:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-01-20T14:22:00Z	Internal	-

Indexes: idx_tenants_slug (slug), idx_tenants_status (status)

RLS Policy: All queries filtered by tenant_id from session context.

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2.2 legal_entities

Description: Subsidiaries, business units, or companies within a tenant. Supports hierarchical structures.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique entity identifier	ent_us_hq_001	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
parent_id	VARCHAR(50)	FK	Parent entity (for hierarchy)	ent_global_001	Internal	-
code	VARCHAR(20)	NOT NULL	Short code	US-HQ	Internal	-
name	VARCHAR(255)	NOT NULL	Full legal name	ACME USA Holdings Inc.	Internal	SOX
entity_type	VARCHAR(50)	NOT NULL	Type classification	subsidiary	Internal	-
currency_code	CHAR(3)	NOT NULL	Functional currency	USD	Internal	GAAP
country_code	CHAR(2)	NOT NULL	Country of incorporation	US	Internal	Tax
tax_id	VARCHAR(50)		Tax identification number	12-3456789	Restricted	Tax, PII
fiscal_year_end	VARCHAR(5)	NOT NULL	Fiscal year end (MM-DD)	12-31	Internal	-
consolidation_method	VARCHAR(20)	NOT NULL	Consolidation treatment	full	Internal	GAAP
ownership_pct	DECIMAL(5,2)		Ownership percentage	100.00	Internal	GAAP
status	VARCHAR(20)	NOT NULL	Entity status	active	Internal	-
path	LTREE	NOT NULL	Hierarchy path	acme.us.hq	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-15T10:30:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-01-20T14:22:00Z	Internal	-

Indexes:

• idx_entities_tenant (tenant_id)
• idx_entities_parent (parent_id)
• idx_entities_path USING GIST (path)
• idx_entities_code (tenant_id, code) UNIQUE

Entity Types: holding, subsidiary, branch, joint_venture, associate, cost_center

Consolidation Methods: full, proportional, equity, excluded

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2.3 chart_of_accounts

Description: Defines the account structure for each entity. Supports multiple account hierarchies.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique COA identifier	coa_acme_us_gaap	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
entity_id	VARCHAR(50)	FK	Owning entity (null = shared)	ent_us_hq_001	Internal	-
name	VARCHAR(255)	NOT NULL	COA name	US GAAP Chart of Accounts	Internal	-
version	INTEGER	NOT NULL	Version number	3	Internal	SOX
base_currency	CHAR(3)	NOT NULL	Base currency	USD	Internal	-
effective_date	DATE	NOT NULL	Effective from date	2026-01-01	Internal	SOX
status	VARCHAR(20)	NOT NULL	COA status	active	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-15T10:30:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-01-20T14:22:00Z	Internal	-

---

2.4 accounts

Description: Individual GL accounts within a chart of accounts.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique account identifier	acct_1000_cash	Internal	-
coa_id	VARCHAR(50)	FK, NOT NULL	Parent chart of accounts	coa_acme_us_gaap	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
account_number	VARCHAR(20)	NOT NULL	Account number	1000	Internal	SOX
name	VARCHAR(255)	NOT NULL	Account name	Cash and Cash Equivalents	Internal	-
description	TEXT		Detailed description	Operating cash accounts	Internal	-
account_type	VARCHAR(20)	NOT NULL	Account classification	asset	Internal	GAAP
account_subtype	VARCHAR(50)		Subtype classification	current_asset	Internal	GAAP
normal_balance	CHAR(1)	NOT NULL	Normal balance (D/C)	D	Internal	-
is_header	BOOLEAN	DEFAULT false	Is header/summary account	false	Internal	-
is_posting	BOOLEAN	DEFAULT true	Allows direct posting	true	Internal	-
parent_account_id	VARCHAR(50)	FK	Parent account (hierarchy)	acct_1xxx_assets	Internal	-
path	LTREE	NOT NULL	Hierarchy path	1.10.1000	Internal	-
level	INTEGER	NOT NULL	Hierarchy level (1-10)	3	Internal	-
fs_line_item	VARCHAR(100)		Financial statement mapping	cash_and_equivalents	Internal	SEC
tax_code	VARCHAR(50)		Tax reporting code	CASH	Internal	Tax
intercompany	BOOLEAN	DEFAULT false	Is intercompany account	false	Internal	-
currency_code	CHAR(3)		Account currency (null=func)	USD	Internal	-
status	VARCHAR(20)	NOT NULL	Account status	active	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-15T10:30:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-01-20T14:22:00Z	Internal	-

Account Types: asset, liability, equity, revenue, expense, statistical

Account Subtypes:

• Assets: current_asset, fixed_asset, intangible_asset, other_asset
• Liabilities: current_liability, long_term_liability
• Equity: contributed_capital, retained_earnings, other_equity
• Revenue: operating_revenue, other_income
• Expense: cost_of_goods, operating_expense, other_expense

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2.5 journal_entries

Description: Header record for accounting journal entries.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique entry identifier	je_2026010001	Internal	SOX
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
entity_id	VARCHAR(50)	FK, NOT NULL	Owning entity	ent_us_hq_001	Internal	-
entry_number	VARCHAR(30)	NOT NULL	Sequential entry number	JE-2026-000001	Internal	SOX
entry_type	VARCHAR(30)	NOT NULL	Type of entry	standard	Internal	-
entry_date	DATE	NOT NULL	Transaction date	2026-01-31	Internal	SOX
period_id	VARCHAR(50)	FK, NOT NULL	Accounting period	period_2026_01	Internal	-
description	TEXT	NOT NULL	Entry description	January revenue accrual	Internal	SOX
reference	VARCHAR(100)		External reference	INV-2026-1234	Internal	-
source_system	VARCHAR(50)		Originating system	salesforce	Internal	-
source_id	VARCHAR(100)		Source system ID	opp_abc123	Internal	-
currency_code	CHAR(3)	NOT NULL	Transaction currency	USD	Internal	-
exchange_rate	DECIMAL(15,8)	DEFAULT 1	Exchange rate to func currency	1.00000000	Internal	-
total_debit	DECIMAL(19,4)	NOT NULL	Sum of debit lines	10000.0000	Confidential	SOX
total_credit	DECIMAL(19,4)	NOT NULL	Sum of credit lines	10000.0000	Confidential	SOX
status	VARCHAR(20)	NOT NULL	Entry status	posted	Internal	SOX
created_by	VARCHAR(50)	FK, NOT NULL	Creator user ID	user_john_doe	Internal	SOX
approved_by	VARCHAR(50)	FK	Approver user ID	user_jane_smith	Internal	SOX
posted_by	VARCHAR(50)	FK	Poster user ID	user_jane_smith	Internal	SOX
reversed_by_id	VARCHAR(50)	FK	Reversing entry ID	je_2026010050	Internal	-
reverses_id	VARCHAR(50)	FK	Entry being reversed	je_2025120099	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-31T14:30:00Z	Internal	SOX
approved_at	TIMESTAMPTZ		Approval timestamp	2026-01-31T15:00:00Z	Internal	SOX
posted_at	TIMESTAMPTZ		Posting timestamp	2026-01-31T15:05:00Z	Internal	SOX
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-01-31T15:05:00Z	Internal	-

Entry Types: standard, adjusting, closing, reversing, recurring, statistical, eliminating, reclass

Status Values: draft, pending_approval, approved, posted, reversed, rejected

Business Rules:

• total_debit MUST equal total_credit (balanced entry)
• approved_by MUST differ from created_by (segregation of duties)
• posted_at MUST be within period date range
• Cannot modify posted entries

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2.6 journal_lines

Description: Individual debit/credit lines within a journal entry.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique line identifier	jel_2026010001_01	Internal	-
journal_entry_id	VARCHAR(50)	FK, NOT NULL	Parent entry	je_2026010001	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
line_number	INTEGER	NOT NULL	Line sequence	1	Internal	-
account_id	VARCHAR(50)	FK, NOT NULL	GL account	acct_1000_cash	Internal	SOX
description	TEXT		Line description	Cash receipt from customer	Internal	-
debit	DECIMAL(19,4)	DEFAULT 0	Debit amount (func currency)	10000.0000	Confidential	SOX
credit	DECIMAL(19,4)	DEFAULT 0	Credit amount (func currency)	0.0000	Confidential	SOX
debit_fc	DECIMAL(19,4)		Debit (transaction currency)	10000.0000	Confidential	-
credit_fc	DECIMAL(19,4)		Credit (transaction currency)	0.0000	Confidential	-
quantity	DECIMAL(15,4)		Statistical quantity	100.0000	Internal	-
unit	VARCHAR(20)		Unit of measure	units	Internal	-
dimension_1	VARCHAR(50)		Custom dimension 1 (dept)	SALES	Internal	-
dimension_2	VARCHAR(50)		Custom dimension 2 (project)	PRJ-001	Internal	-
dimension_3	VARCHAR(50)		Custom dimension 3 (product)	WIDGET-A	Internal	-
dimension_4	VARCHAR(50)		Custom dimension 4		Internal	-
intercompany_entity_id	VARCHAR(50)	FK	Intercompany counterparty	ent_uk_sub_001	Internal	-
tax_code	VARCHAR(20)		Tax code	VAT-STD	Internal	Tax
tax_amount	DECIMAL(19,4)		Tax amount	0.0000	Internal	Tax
memo	TEXT		Additional notes		Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-31T14:30:00Z	Internal	-

Business Rules:

• Either debit OR credit must be non-zero (not both)
• debit and credit must be >= 0
• Sum of debit across all lines must equal sum of credit

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2.7 periods

Description: Accounting periods (months) with open/closed status.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique period identifier	period_2026_01	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
entity_id	VARCHAR(50)	FK, NOT NULL	Owning entity	ent_us_hq_001	Internal	-
year	INTEGER	NOT NULL	Fiscal year	2026	Internal	-
period	INTEGER	NOT NULL	Period number (1-13)	1	Internal	-
name	VARCHAR(50)	NOT NULL	Period name	January 2026	Internal	-
start_date	DATE	NOT NULL	Period start date	2026-01-01	Internal	-
end_date	DATE	NOT NULL	Period end date	2026-01-31	Internal	-
status	VARCHAR(20)	NOT NULL	Period status	open	Internal	SOX
closed_by	VARCHAR(50)	FK	User who closed period	user_jane_smith	Internal	SOX
closed_at	TIMESTAMPTZ		Close timestamp	2026-02-05T18:00:00Z	Internal	SOX
reopened_by	VARCHAR(50)	FK	User who reopened		Internal	SOX
reopened_at	TIMESTAMPTZ		Reopen timestamp		Internal	SOX
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2025-12-01T10:00:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-02-05T18:00:00Z	Internal	-

Status Values: future, open, closing, closed, locked

---

3. Reconciliation Domain

3.1 bank_accounts

Description: Bank account master data linked to GL accounts.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique bank account ID	ba_chase_001	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
entity_id	VARCHAR(50)	FK, NOT NULL	Owning entity	ent_us_hq_001	Internal	-
gl_account_id	VARCHAR(50)	FK, NOT NULL	Linked GL account	acct_1010_checking	Internal	SOX
bank_name	VARCHAR(255)	NOT NULL	Bank name	JPMorgan Chase	Internal	-
account_name	VARCHAR(255)	NOT NULL	Account name	Operating Account	Internal	-
account_number	VARCHAR(50)	NOT NULL	Account number (masked)	****4567	Restricted	PCI
account_number_hash	VARCHAR(64)		Hashed account number	sha256:abc...	Restricted	-
routing_number	VARCHAR(20)		Routing/sort code	021000021	Confidential	-
swift_code	VARCHAR(11)		SWIFT/BIC code	CHASUS33	Internal	-
currency_code	CHAR(3)	NOT NULL	Account currency	USD	Internal	-
connection_id	VARCHAR(50)	FK	Integration connection	conn_plaid_001	Internal	-
plaid_account_id	VARCHAR(100)		Plaid account identifier	plaid_acct_xyz	Confidential	-
status	VARCHAR(20)	NOT NULL	Account status	active	Internal	-
last_sync_at	TIMESTAMPTZ		Last successful sync	2026-02-03T06:00:00Z	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-15T10:30:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-02-03T06:00:00Z	Internal	-

---

3.2 bank_transactions

Description: Transactions imported from bank feeds.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique transaction ID	btx_20260201_001	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
bank_account_id	VARCHAR(50)	FK, NOT NULL	Bank account	ba_chase_001	Internal	-
external_id	VARCHAR(100)	NOT NULL	Bank's transaction ID	CHASE_TXN_12345	Internal	-
transaction_date	DATE	NOT NULL	Transaction date	2026-02-01	Internal	-
posted_date	DATE		Bank posted date	2026-02-01	Internal	-
amount	DECIMAL(19,4)	NOT NULL	Transaction amount	-1500.0000	Confidential	-
currency_code	CHAR(3)	NOT NULL	Currency	USD	Internal	-
description	TEXT	NOT NULL	Bank description	PAYROLL DIRECT DEPOSIT	Internal	-
payee	VARCHAR(255)		Payee/payer name	ACME Payroll Services	Internal	-
category	VARCHAR(100)		Bank category	payroll	Internal	-
check_number	VARCHAR(20)		Check number if applicable	1234	Internal	-
reference	VARCHAR(100)		Reference number	PAY-202602	Internal	-
transaction_type	VARCHAR(30)	NOT NULL	Type classification	debit	Internal	-
is_pending	BOOLEAN	DEFAULT false	Pending transaction flag	false	Internal	-
reconciliation_status	VARCHAR(20)	NOT NULL	Recon status	matched	Internal	SOX
matched_at	TIMESTAMPTZ		Match timestamp	2026-02-02T10:00:00Z	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Import timestamp	2026-02-01T07:00:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-02-02T10:00:00Z	Internal	-

Reconciliation Status: unmatched, suggested, matched, exception, excluded

---

3.3 reconciliation_matches

Description: Matches between bank transactions and GL entries.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique match ID	match_202602_001	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
session_id	VARCHAR(50)	FK, NOT NULL	Reconciliation session	recon_202602_001	Internal	-
bank_transaction_id	VARCHAR(50)	FK, NOT NULL	Bank transaction	btx_20260201_001	Internal	-
journal_line_id	VARCHAR(50)	FK	Matched GL line	jel_2026010001_01	Internal	SOX
match_type	VARCHAR(30)	NOT NULL	How match was made	auto_exact	Internal	-
match_rule_id	VARCHAR(50)		Rule that matched	rule_exact_amt_date	Internal	-
confidence_score	DECIMAL(5,4)		ML confidence (0-1)	0.9850	Internal	-
amount_difference	DECIMAL(19,4)		Amount variance	0.0000	Internal	-
date_difference	INTEGER		Date variance (days)	0	Internal	-
status	VARCHAR(20)	NOT NULL	Match status	confirmed	Internal	SOX
confirmed_by	VARCHAR(50)	FK	User who confirmed	user_john_doe	Internal	SOX
confirmed_at	TIMESTAMPTZ		Confirmation timestamp	2026-02-02T10:05:00Z	Internal	SOX
notes	TEXT		Match notes		Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-02-02T10:00:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-02-02T10:05:00Z	Internal	-

Match Types: auto_exact, auto_fuzzy, manual, rule_based, ml_suggested

---

4. Planning Domain

4.1 budgets

Description: Budget headers with version control.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique budget ID	budget_2026_v1	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
entity_id	VARCHAR(50)	FK, NOT NULL	Owning entity	ent_us_hq_001	Internal	-
name	VARCHAR(255)	NOT NULL	Budget name	FY2026 Operating Budget	Internal	-
fiscal_year	INTEGER	NOT NULL	Budget year	2026	Internal	-
version	INTEGER	NOT NULL	Version number	1	Internal	-
budget_type	VARCHAR(30)	NOT NULL	Type of budget	operating	Internal	-
status	VARCHAR(20)	NOT NULL	Budget status	approved	Internal	SOX
start_date	DATE	NOT NULL	Budget start date	2026-01-01	Internal	-
end_date	DATE	NOT NULL	Budget end date	2026-12-31	Internal	-
currency_code	CHAR(3)	NOT NULL	Budget currency	USD	Internal	-
total_revenue	DECIMAL(19,4)		Total budgeted revenue	50000000.0000	Confidential	-
total_expense	DECIMAL(19,4)		Total budgeted expense	45000000.0000	Confidential	-
approved_by	VARCHAR(50)	FK	Approver	user_cfo	Internal	SOX
approved_at	TIMESTAMPTZ		Approval timestamp	2025-12-15T09:00:00Z	Internal	SOX
created_by	VARCHAR(50)	FK, NOT NULL	Creator	user_fpa_mgr	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2025-11-01T10:00:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2025-12-15T09:00:00Z	Internal	-

Budget Types: operating, capital, cash, headcount, project

Status Values: draft, submitted, under_review, approved, superseded

---

4.2 budget_lines

Description: Individual budget line items by account and period.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique line ID	bl_2026_001_rev	Internal	-
budget_id	VARCHAR(50)	FK, NOT NULL	Parent budget	budget_2026_v1	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
account_id	VARCHAR(50)	FK, NOT NULL	GL account	acct_4000_revenue	Internal	-
period_id	VARCHAR(50)	FK, NOT NULL	Budget period	period_2026_01	Internal	-
amount	DECIMAL(19,4)	NOT NULL	Budgeted amount	4000000.0000	Confidential	-
quantity	DECIMAL(15,4)		Budgeted quantity	100.0000	Internal	-
unit_price	DECIMAL(19,4)		Unit price assumption	40000.0000	Confidential	-
dimension_1	VARCHAR(50)		Custom dimension 1	SALES	Internal	-
dimension_2	VARCHAR(50)		Custom dimension 2	ENTERPRISE	Internal	-
notes	TEXT		Line notes	Based on 10% growth	Internal	-
driver_id	VARCHAR(50)	FK	Driver assumption link	driver_revenue_growth	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2025-11-01T10:00:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2025-11-15T14:00:00Z	Internal	-

---

5. AI/Agent Domain

5.1 agent_sessions

Description: AI agent conversation/task sessions.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique session ID	session_20260203_001	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
user_id	VARCHAR(50)	FK, NOT NULL	User who initiated	user_john_doe	Internal	-
agent_type	VARCHAR(50)	NOT NULL	Type of agent	reconciliation	Internal	-
status	VARCHAR(20)	NOT NULL	Session status	completed	Internal	-
input_summary	TEXT		Summary of user request	Reconcile January bank	Internal	-
output_summary	TEXT		Summary of result	98 matched, 2 exceptions	Internal	-
model_id	VARCHAR(100)		Model used	deepseek-r1-32b	Internal	-
total_tokens	INTEGER		Tokens consumed	15432	Internal	-
total_tool_calls	INTEGER		Number of tool calls	12	Internal	-
duration_ms	INTEGER		Processing time	45000	Internal	-
error_message	TEXT		Error if failed		Internal	-
started_at	TIMESTAMPTZ	NOT NULL	Session start	2026-02-03T10:00:00Z	Internal	-
completed_at	TIMESTAMPTZ		Session end	2026-02-03T10:00:45Z	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-02-03T10:00:00Z	Internal	-

Agent Types: orchestrator, reconciliation, variance, forecast, compliance, data_quality

---

5.2 agent_checkpoints

Description: LangGraph state checkpoints for resumability.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique checkpoint ID	ckpt_session_001_005	Internal	-
session_id	VARCHAR(50)	FK, NOT NULL	Parent session	session_20260203_001	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
step_number	INTEGER	NOT NULL	Step in workflow	5	Internal	-
node_id	VARCHAR(100)	NOT NULL	Graph node ID	validate_matches	Internal	-
state	JSONB	NOT NULL	Serialized state	{"matches": [...]}	Confidential	-
requires_approval	BOOLEAN	DEFAULT false	Needs human approval	true	Internal	FDA
approval_type	VARCHAR(50)		Type of approval needed	match_confirmation	Internal	-
approved_by	VARCHAR(50)	FK	Approver	user_jane_smith	Internal	FDA
approved_at	TIMESTAMPTZ		Approval timestamp	2026-02-03T10:01:00Z	Internal	FDA
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-02-03T10:00:30Z	Internal	-

---

6. Compliance Domain

6.1 compliance_controls

Description: Control definitions mapped to regulatory frameworks.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique control ID	ctrl_sox_itgc_01	Internal	-
tenant_id	VARCHAR(50)	FK	Tenant (null = global)		Internal	-
control_id	VARCHAR(50)	NOT NULL	Control identifier	ITGC-01	Internal	-
framework	VARCHAR(30)	NOT NULL	Regulatory framework	SOX	Internal	-
name	VARCHAR(255)	NOT NULL	Control name	User Access Management	Internal	-
description	TEXT		Control description	Access provisioned...	Internal	-
category	VARCHAR(50)		Control category	access_control	Internal	-
control_type	VARCHAR(30)	NOT NULL	Type of control	preventive	Internal	-
frequency	VARCHAR(30)	NOT NULL	Testing frequency	quarterly	Internal	-
owner_role	VARCHAR(50)		Responsible role	IT Security	Internal	-
automated	BOOLEAN	DEFAULT false	Can be automated	true	Internal	-
test_procedure	TEXT		How to test	Review access logs...	Internal	-
evidence_required	TEXT[]		Required evidence	["access_review.pdf"]	Internal	-
status	VARCHAR(20)	NOT NULL	Control status	active	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-01T00:00:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-01-15T10:00:00Z	Internal	-

Frameworks: SOX, SOC2, HIPAA, FDA_21CFR11, LGPD, BACEN, CVM, GDPR

Control Types: preventive, detective, corrective, compensating

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7. Users & Access Domain

7.1 users

Description: User accounts with profile information.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique user ID	user_john_doe	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
email	VARCHAR(255)	NOT NULL	Email address	john.doe@acme.com	Restricted	PII
email_verified	BOOLEAN	DEFAULT false	Email verified	true	Internal	-
first_name	VARCHAR(100)		First name	John	Restricted	PII
last_name	VARCHAR(100)		Last name	Doe	Restricted	PII
display_name	VARCHAR(200)		Display name	John Doe	Internal	-
avatar_url	VARCHAR(500)		Profile picture URL	https://...	Internal	-
phone	VARCHAR(30)		Phone number	+1-555-123-4567	Restricted	PII
timezone	VARCHAR(50)	DEFAULT 'UTC'	User timezone	America/New_York	Internal	-
locale	VARCHAR(10)	DEFAULT 'en-US'	Preferred locale	en-US	Internal	-
status	VARCHAR(20)	NOT NULL	Account status	active	Internal	-
mfa_enabled	BOOLEAN	DEFAULT false	MFA enabled	true	Internal	SOX
last_login_at	TIMESTAMPTZ		Last login timestamp	2026-02-03T08:00:00Z	Internal	-
password_changed_at	TIMESTAMPTZ		Password last changed	2026-01-15T10:00:00Z	Internal	SOX
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2025-06-01T10:00:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-02-03T08:00:00Z	Internal	-

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8. Integration Domain

8.1 connections

Description: External system connection configurations.

Field	Type	Constraints	Description	Example	Sensitivity	Compliance
id	VARCHAR(50)	PK, NOT NULL	Unique connection ID	conn_qbo_001	Internal	-
tenant_id	VARCHAR(50)	FK, NOT NULL	Parent tenant	tenant_acme123	Internal	-
entity_id	VARCHAR(50)	FK	Linked entity	ent_us_hq_001	Internal	-
connector_type	VARCHAR(50)	NOT NULL	Connector type	quickbooks_online	Internal	-
name	VARCHAR(255)	NOT NULL	Connection name	QuickBooks - Main	Internal	-
status	VARCHAR(20)	NOT NULL	Connection status	active	Internal	-
config	JSONB		Non-sensitive config	{"realm_id": "123"}	Internal	-
credentials_id	VARCHAR(50)	FK	Reference to secrets	secret_qbo_001	Restricted	-
last_sync_at	TIMESTAMPTZ		Last successful sync	2026-02-03T06:00:00Z	Internal	-
last_error	TEXT		Last error message		Internal	-
sync_frequency	VARCHAR(30)		Sync schedule	every_15_minutes	Internal	-
created_at	TIMESTAMPTZ	NOT NULL	Creation timestamp	2026-01-15T10:00:00Z	Internal	-
updated_at	TIMESTAMPTZ	NOT NULL	Last update timestamp	2026-02-03T06:00:00Z	Internal	-

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9. Data Sensitivity Legend

Level	Description	Handling Requirements
Public	Can be freely shared	No restrictions
Internal	For internal use only	Authentication required
Confidential	Sensitive business data	Role-based access, encryption at rest
Restricted	Highly sensitive/regulated	Need-to-know, field-level encryption, audit logging

10. Compliance Tag Legend

Tag	Regulation	Description
PII	GDPR/CCPA/LGPD	Personally Identifiable Information
PHI	HIPAA	Protected Health Information
PCI	PCI-DSS	Payment Card Industry data
SOX	SOX	Sarbanes-Oxley relevant data
FDA	21 CFR Part 11	FDA electronic records
GAAP	US GAAP	Accounting standards relevant
Tax	IRS/Receita	Tax reporting relevant
SEC	SEC	Securities reporting relevant

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Data Dictionary v1.0 — FP&A Platform Document ID: DATA-001