Methodological compendium: conceptual and procedural resources

This compendium collates neutral expositions of conceptual frameworks, classification models, and comparative procedures used in structural analyses of revenue organization, cost distribution, and resource allocation. The materials are organized to support formal documentation and reproducible mapping: definitions of categorical variables, hierarchical taxonomies, procedural checklists for scenario construction, and annotated diagrams that emphasize relations and constraints. The emphasis is on explicit specification of assumptions, metadata conventions, and documentation practices that permit independent verification of structural inferences. The compendium is intended as a technical reference for analysts who require precise instruments for describing institutional financial architectures without prescriptive guidance.

Photograph of annotated printed diagrams and a grid notebook

Framework catalogue

The framework catalogue itemizes modular structures used to represent income elements and resource flows in institutional contexts. Each catalogue entry provides: an abstract description of the conceptual space, a formal delineation of included and excluded items, a taxonomy of component variables with coding suggestions, and a schematic diagram that clarifies relational constraints. Entries pay particular attention to boundary definitions that affect comparability across cases, including the treatment of intra-organizational transfers, reclassifications, and the partitioning of joint costs. The catalogue also documents common aggregation protocols and the trade-offs between granularity and cross-sectional comparability. Each entry includes a list of recommended metadata fields required for reproducibility and crosswalk tables to map to other established taxonomies. The presentation is descriptive and methodological: the materials are tools for classification and mapping rather than vehicles for evaluative claims.

Scenario-comparison procedures

Scenario-comparison procedures articulate formal steps for constructing and comparing alternative structural representations. Procedures include deterministic matrices that enumerate assumption sets, multi-dimensional normalizations that enable indicator-level comparison, and documented counterfactual constructions that specify realized and hypothetical mapping rules. Each procedure includes an explicit checklist for documenting assumptions, an outline for sensitivity checks, and recommended output formats that preserve provenance and enable audit. The materials emphasize the distinction between structural re-description and evaluative interpretation: documents clarify how different assumption permutations alter structural inferences while avoiding evaluative or outcome language. Annotated examples illustrate procedural mechanics and show how to capture branching assumptions in machine-readable registries for reproducible comparison workflows.

Procedural templates

Available templates include scenario matrices, sensitivity checklists, and provenance headers for data extracts. Templates are structured to be machine-exportable and include field definitions required for consistent crosswalks between dossiers.

Interpretation and documentation practices

Guidance on interpretation foregrounds documentation rules and transparency. Materials cover normalization choices, recommended notation for uncertainty, and procedures for annotating transformations. Protocols show how to document aggregation thresholds and the implications of reclassification decisions for structural maps. The emphasis is methodological: the objective is to make interpretive choices explicit and auditable so that structural conclusions are traceable to documented assumptions and data provenance. The documentation practices include sample annotation templates, a glossary of technical terms, and a registry of versioned artifacts to support reproducible referencing across investigations.

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