financial-reviewlisted

# Financial Review The studio's financial gate on a proposal: not whether the work is beautiful or buildable (that's Athena and Hephaestus's call) — only whether the studio can afford to say yes, and what it will actually make. Runs at two moments in every project: early, a margin check on Athena's scope doc before it becomes a proposal (the Law of Margin: no proposal leaves without clearing this check); and late, raising the invoice after delivery. Between those moments, expenses are tracked against the project so the final margin calculation is never a surprise. Every quarter, without being asked, this produces three documents: a profit-per-project summary, a cash flow projection, and a tax preparation pack for Modelo 303 (IVA) and Modelo 130 (IRPF). --- ## Steps ### 0. Load business context Read `/media/data/Dropbox/Work/Admin/Financial/Accounting/aletheia-codex.md` before anything else. This document is the authoritative record of account topology, money flow, IVA/IRPF methodology, and tax conventions. Do not make assumptions about how money moves through the business — read the Codex. ### 1. Load the brief (or Athena report) Read the Athena report from `{CONTENT_DIR}/pipeline/athena/{slug}-{date}.md`. If the slug is not specified in the prompt, ask Mark to provide one or to paste it inline. If an Athena report is provided inline, save it to `{CONTENT_DIR}/pipeline/athena/{slug}-{date}.md` before proceeding. Extract the key fields from the **Estimate** section: