Distribution · The rhythm · Element
The lag
How long after the period it arrives.
The part
What it is
A report arriving after the meeting it serves is a record. The lag has to be shorter than the gap between period end and decision.
Reducing lag usually means accepting estimates, which is the right trade for management reporting.
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.