Closing the books
The reconciliation itself: who performs it, how often, against what evidence, and what it has to balance.
Closing the Books Once a Month
The monthly routine that keeps a capacity account true, what each step takes, and why the frequency matters more than the thoroughness.
Who Performs the Reconciliation
The qualities the role needs, why independence matters more than seniority, and what happens when the account is run by somebody with a claim in it.
What Counts as Evidence for a Claim
The four kinds of evidence a capacity claim can have, the one-minute test that sorts them, and what to do when the evidence is a conversation.
What Has to Balance
The three identities a capacity account has to satisfy, what it means when one of them fails, and why a balancing account is not the same as an adequate one.
The Opening Balance Problem
Why each planning period starts with capacity already spent, how to measure the carry-forward, and what a plan that ignores it looks like three months in.
Publishing the Result
Who should receive a capacity account, in what form, and the three ways publication goes wrong even when the numbers are right.
What to Do With a Negative Answer
The five responses available when commitments exceed capacity, which of them are real, and why the default response is the only one that is not.