The lines

Each budget line with its amount and period.

The part

What it is

The level of detail should match the level at which decisions are made. Lines nobody can act on produce reporting nobody can use.

Phasing within the period matters where spend is uneven, and a flat twelfth of the annual figure is a fiction that produces monthly variances every month.

The smallest level

The attributes it carries

Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.

Amount
The allocation for the period.
Money shared type
Line
What the money is for, at a level someone can act on.
Text shared type
Period
The period covered, with phasing where spend is uneven.
Period shared type