REQ-FUN-121
Configurable cost categorization taxonomy with documented defaults
What
System SHALL provide a configurable cost-category taxonomy. Default categories are: compute, labor_cash, labor_noncash, infrastructure, tooling, contingency, management_reserve. Categories are scoped to an organization (global default) and may be overridden per project via the existing config-merge mechanism (REQ-FUN-100).
Why
established project management guidelines Estimate Costs distinguishes contingency reserve and management reserve. Categorization at ledger entry time enables meaningful Cost Report slicing.
How
cost_category table seeded with the seven defaults; project-scoped override stored as a key in project_config; REST + MCP endpoints for listing, creating, retiring categories; retire (not delete) preserves audit linkage.
Done when
A new project sees the seven default categories; a project-scoped override hides/adds categories appropriately; cost ledger entries reference an existing active category by ID.
Out of scope
Sub-categories / hierarchy beyond one level.
established project management guidelines Mapping
Category taxonomy underpins meaningful cost slicing in established project management guidelines Control Costs.