Property attribution engine¶


ID	`MOD-094`
System	SD06
Repo	`bank-risk-platform`
Build status	Not started
Deployed	No

What it does¶

MOD-094 is the property attribution engine. It treats each rental property as a virtual operating context — an economically meaningful unit with its own income ledger, expense ledger, and tax profile — without requiring a separate legal entity.

Property setup¶

A property is onboarded to the platform by the customer identifying an address and the ownership structure (personal, joint, company, trust). MOD-094 then: 1. Detects regular inbound payments matching a rental income pattern and prompts the customer to confirm tenant attribution 2. Creates the property operating context in the party graph (via MOD-096 where multiple ownership entities are involved) 3. Begins attributing subsequent transactions to the property based on explicit rules and MOD-088 classification signals

Expense attribution¶

Expenses are attributed to a property by: - Explicit merchant rules (e.g. "Harcourts property management is always 12 Smith St") - Address-derived geo signals (repairs and maintenance near the property address) - Customer confirmation on first encounter and implicit rule learning thereafter

Capital vs revenue flagging¶

Large repair or improvement transactions trigger a customer prompt: "Is this a repair (deductible now) or an improvement (capital expenditure — depreciable)?" This is a common source of IRD audit interest. The module stores the customer's determination with a timestamp for audit.

Property P&L¶

MOD-094 maintains a running P&L per property per period: rental income received, operating expenses, financing costs (mortgage interest), and the net result before ring-fencing. This feeds MOD-095 (ring-fencing logic engine) and MOD-093 (accounting mapper for Xero output).

Design phase¶

This module is in design. Build begins in Phase 3 of the Expense Intelligence Platform. See the Expense Intelligence Platform summary for the full implementation roadmap.

Module dependencies¶

Depends on¶

Module	Title	Required?	Contract	Reason
MOD-088	Expense classification engine	Required	`contract/events/`	Classified transaction output from MOD-088 provides the ownership and purpose dimensions used to attribute transactions to specific properties.
MOD-096	Multi-entity party graph manager	Optional	`contract/api/`	Property operating contexts involving multiple ownership entities (company or trust ownership) are registered in the party graph via MOD-096; single-owner personal properties do not require the party graph.

Required by¶

Module	Title	As	Contract
MOD-092	Tax logic engine	Optional enhancement	`contract/events/`
MOD-093	Accounting mapper	Optional enhancement	`contract/events/`
MOD-095	Ring-fencing logic engine	Hard dependency	`contract/events/`

Policies satisfied¶

Policy	Title	Mode	How
PRI-001	Privacy Policy	`LOG`	Property P&L data and rental attribution records constitute personal financial data; all processing and access events are logged for data minimisation audits.

Capabilities satisfied¶

Capability	Title	Mode	How
CAP-137	CAP-137	`AUTO`	Detects and confirms rental income streams; attributes expenses to individual properties; maintains a property-level P&L and tax profile for each rental property in the customer's portfolio.

Part of SD06 — Snowflake Analytics & Risk Platform Compiled 2026-05-22 from source/entities/modules/MOD-094.yaml