skills/merger-model-builder/references/plan-schema.md

# Plan Schema Map

Keys: `meta`, `source_basis`, `periods`, buyer, target, transaction,
consideration, financing, PPA, synergies, scenarios, sensitivities.

Use native labels in outputs: signed/filed/audited/reviewed/VDR/management/consensus/commitment/accounting/tax/user plus estimate, assumption, placeholder, unsupported. Required source categories are financials, shares, offer terms, financing, synergies, and PPA when required by the displayed model scope. In `adjusted_eps_screen`, record unavailable PPA, GAAP EPS, post-close denominator actualization, or refinancing inputs as readiness gates instead of creating placeholder accounting inputs.