OOF™ Origin Open Foundation™

Independent Methodological Authority

Architecture Ecosystem: Structured Reality Standards™
Architecture Family: TREGA™ — Tax-Relevant Event Governance Architecture™
Parent Standard: TREDS — Tax-Relevant Event Determination Standard
Module: EDCM — Event Determination Conditions Module
Operational Layer: Event Determination Conditions Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Core Module
Governed Space: Event Determination Conditions
Origin ID: TREGA-TREDS-EDCM-002
Version: 1.0
Status: Canonical · Open Standard
Effective Date: 2 September 2026
AI-Readable: Yes
Authority: OOF®
Protection: MIP® — Methodological Intellectual Property
Canonical Language: UCL — Universal Canonical Language

Canonical Definition

The Event Determination Conditions Module (EDCM) governs the
conditions that a determination-ready Event must satisfy before a
formal Tax-Relevant Event Determination Decision can be made.

EDCM transforms readiness into an explicit, reviewable set of
determination conditions and evaluates whether those conditions
are satisfied, conditionally satisfied, unsatisfied, conflicted,
or unresolved.

Its principal transition is:

Governed Determination Readiness State

↓

Determination Conditions
Governance

↓

Governed Determination Condition State

EDCM does not decide whether the Event is ultimately determined
as Tax-Relevant.

That decision belongs to EDDM.

Its foundational distinction is:

Determination Condition Satisfaction ≠ Determination Decision.

Operational Role

An Event may be ready for determination while still failing one
or more conditions necessary for a defensible final decision.

Readiness asks:

Can formal determination begin?

EDCM asks:

What must be true for this Event to support a formal
Determination Decision, and are those conditions satisfied?

This distinction prevents readiness from being treated as
automatic approval.

EDCM provides the formal condition layer between EDRDM and EDDM.

Internal Module Flow

TREDS operates through:

EDRDM — Event Determination Readiness

↓

EDCM — Event
Determination Conditions

↓

EDDM — Event Determination Decision

↓

EDUM — Event Determination Uncertainty

↓

EDREM — Event
Determination Reconsideration

↓

Determined Tax-Relevant Event

EDCM receives the Governed Determination Readiness State from
EDRDM.

Its principal output is passed to EDDM.

Operational Transition

The canonical transition is:

Governed Determination Readiness State + Governed Event Structure

↓

Condition Identification

↓

Condition Evaluation

↓

Governed
Determination Condition State

Possible condition states include: Satisfied; Conditionally
Satisfied; Partially Satisfied; Unsatisfied; Ambiguous;
Conflicted; Unresolved; Not Applicable.

Operational Space

EDCM governs: condition identification; condition applicability;
condition materiality; condition sufficiency; condition
dependency; condition qualification; condition satisfaction;
partial satisfaction; conditional satisfaction; unsatisfied
conditions; condition exceptions where methodologically valid;
condition conflicts; condition ambiguity; unresolved conditions;
condition evidence references; condition coherence; condition
interaction; condition traceability; condition reassessment; and
determination-condition handoff.

Operational Scope

EDCM may govern Determination Conditions for events arising from:
commerce; marketplaces; banking; payments; ERP; accounting;
logistics; supply chains; digital platforms; blockchain systems;
smart contracts; digital assets; AI agents; autonomous machines;
industrial systems; energy systems; distributed infrastructure;
cross-border activity; machine-to-machine environments; and
future machine economies.

The same methodological logic applies regardless of technical
source.

Determination Condition

A Determination Condition is a governed requirement that must be
evaluated before EDDM can issue a formal Determination Decision.

A condition may relate to: Event Identity; Event Formation; Event
Boundary; Event Timing; Event Location; Event Participation;
Value Association; Event Relationships; coherence; stability;
traceability; or another materially necessary aspect of the
governed Event.

Determination Condition ≠ Tax Rule.

EDCM conditions govern Event sufficiency, not legal tax
consequence.

Condition Identification

EDCM shall identify the materially relevant conditions for the
Event under review.

Conditions shall be derived from the Event structure and upstream
governance state.

They shall not be invented merely to increase process complexity.

Possible Condition ≠ Required Condition by default.

Condition Applicability

Not every condition applies equally to every Event.

For example: Location may be materially central for one Event;
less material for another; machine Participation may be critical
in autonomous systems; Value Association may be central in one
Event and limited in another.

EDCM shall distinguish applicable from non-applicable conditions.

Universal Condition Template ≠ Universal Condition Applicability.

Condition Materiality

A condition is material where failure to satisfy it could
materially affect the validity, interpretability, or downstream
usability of the Event Determination.

EDCM shall distinguish: materially required; materially relevant
but qualified; non-material; not applicable.

Condition Presence ≠ Condition Materiality.

Condition Sufficiency

A condition is sufficiently satisfied where the available
governed information supports the condition to the level needed
for a defensible Determination Decision.

This does not require absolute certainty.

Condition Sufficiency ≠ Absolute Certainty.

Condition Satisfaction

A condition may be considered Satisfied where materially
necessary governance supports it without unresolved issue
sufficient to undermine the Determination Decision.

The state shall remain traceable.

Conditional Satisfaction

A condition may be Conditionally Satisfied where a bounded
limitation remains but does not necessarily prevent downstream
decision-making.

The condition shall explicitly preserve the limitation.

Conditional Satisfaction ≠ Full Satisfaction.

Partial Satisfaction

A condition may be only partially satisfied.

Partial satisfaction shall not be generalized into complete
satisfaction.

Partial Satisfaction ≠ Satisfied by default.

Unsatisfied Condition

A condition is Unsatisfied where materially necessary governance
does not support it sufficiently.

An Unsatisfied material condition may prevent a positive
Determination Decision.

Unsatisfied Condition ≠ Negative Tax Conclusion.

It is an Event-governance state.

Not Applicable Condition

A condition may be Not Applicable where the governed Event does
not require it for Determination.

This state shall be distinguished from Missing or Unsatisfied.

Not Applicable ≠ Missing.

Condition Dependency

Some conditions may depend on other conditions.

For example: Value Association condition may depend on stable
Event Identity; Participation condition may depend on Event
Boundary; Relationship condition may depend on correctly formed
Events.

EDCM may preserve these dependencies.

Condition Dependency ≠ Event Dependency.

ERLDM remains authoritative for Event-to-Event dependency.

Condition Sequence

Some conditions may need to be evaluated in a logical order.

For example:

Formation Integrity

↓

Boundary Sufficiency

↓

Participation
Sufficiency

↓

Value Association Sufficiency

This sequence is methodological.

It is not Event Sequence.

Condition Sequence ≠ Event Sequence.

Condition Coherence

Satisfied conditions must also remain mutually coherent.

An Event may have individually satisfied fields that together
contradict one another.

Examples include: valid Participant reference outside the
governed Event Boundary; valid Value Association tied to another
Event; valid Timing record inconsistent with Event Formation.

Individually Satisfied Conditions ≠ Coherent Determination
Conditions by default.

Condition Interaction

EDCM shall evaluate materially relevant interactions among
conditions.

One weak condition may become material because it affects
another.

For example: uncertain Boundary may undermine Participation;
uncertain Event Identity may undermine Relationship structure;
incomplete Formation may undermine Value Association.

Condition evaluation shall therefore not be purely isolated.

Formation Condition

The Event must have sufficiently governed Formation where
material.

EDCM does not recreate Formation.

TREFS remains authoritative.

Formation Condition ≠ Formation Governance.

Boundary Condition

The Event Boundary shall be sufficient for Determination where
material.

EDCM assesses condition satisfaction, not the Boundary itself.

Boundary Condition ≠ Boundary Determination.

Timing Condition

Event Timing may need to be sufficiently governed where
materially relevant.

EDCM does not establish legal tax timing.

Timing Condition ≠ Legal Tax Point Condition.

Location Condition

Location may need to be sufficiently governed to support
downstream evaluation.

EDCM does not determine jurisdiction.

Location Condition ≠ Tax Jurisdiction Condition.

Participation Condition

The materially relevant participant structure may need to be
sufficiently governed.

EDCM does not determine taxpayer status.

Participation Condition ≠ Taxpayer Condition.

Value Association Condition

Material Value Associations may need to be sufficiently
established.

EDCM does not determine taxable value or Tax Base.

Value Association Condition ≠ Tax Base Condition.

Relationship Condition

Material Event Relationships may need to be sufficiently
governed.

EDCM does not recreate relationship structure.

Relationship Condition ≠ Relationship Governance.

Identity Coherence Condition

The Event reference used across upstream outputs should resolve
to a coherent governed Event Identity.

Broken identity continuity may prevent condition satisfaction.

Record Similarity ≠ Event Identity Coherence.

Traceability Condition

The basis for materially important conditions should be
reconstructable.

A condition that appears satisfied but cannot be linked to its
governance basis may require qualification.

Apparent Satisfaction ≠ Traceable Satisfaction.

Stability Condition

Where the Event structure remains under material reconsideration,
condition satisfaction may be qualified.

Condition Satisfaction ≠ Structural Finality.

Uncertainty Condition

Bounded uncertainty may be tolerated where it does not materially
undermine the condition.

Material unresolved uncertainty may prevent satisfaction.

Uncertainty ≠ Automatic Condition Failure.

Conflict Condition

Where materially conflicting upstream governance exists, EDCM
shall preserve the conflict.

Conflict ≠ Permission to Select the Convenient Condition State.

Condition Exception

A methodological exception may exist where a generally expected
condition is legitimately inapplicable to the specific Event.

Any exception shall be explicit, bounded, and justified.

Exception ≠ Silent Waiver.

Condition Waiver Boundary

EDCM shall not permit material Event-governance conditions to be
waived solely for: processing speed; system convenience; tax
outcome; reporting convenience; missing data; automation
pressure; commercial preference.

Operational Convenience ≠ Condition Waiver Basis.

Condition Qualification

A condition may carry qualification where its satisfaction is
bounded by: scope; confidence; time; system coverage; participant
coverage; Value scope; or another materially relevant limitation.

The qualification shall remain visible downstream.

Condition Threshold

EDCM may establish a methodological threshold for determining
when a condition is sufficiently satisfied.

Thresholds shall reflect Event-governance sufficiency rather than
arbitrary scoring.

Numeric Score ≠ Condition Satisfaction by default.

Composite Condition State

The Event may receive an overall Determination Condition State
based on the set of applicable conditions.

Possible composite states include: Conditions Satisfied;
Conditions Conditionally Satisfied; Conditions Partially
Satisfied; Conditions Unsatisfied; Conditions Ambiguous;
Conditions Conflicted; Conditions Unresolved.

The composite state shall not replace the visibility of
individual material conditions.

Condition Conflict Across Systems

Different systems may indicate different condition states.

For example: ERP shows Participant A; marketplace shows
Participant B; payment system references Participant C.

EDCM shall preserve materially relevant conflict rather than
collapsing it prematurely.

Cross-Organization Conditions

Required conditions may rely on governance from several
organizations.

EDCM may evaluate sufficiency across organizational boundaries
without assigning accountability or legal responsibility.

Cross-Border Conditions

Cross-border Events may require stronger Location, Participation,
and Relationship condition governance.

This does not transform EDCM into Tax Jurisdiction governance.

Cross-Border Condition Complexity ≠ Tax Jurisdiction
Determination.

Blockchain Conditions

On-chain information may satisfy some conditions strongly while
leaving others unresolved.

For example: transaction order may be clear; participant legal
identity may not be; off-chain service Formation may remain
uncertain.

On-Chain Completeness ≠ Determination Condition Completeness.

Smart-Contract Conditions

Smart-contract execution may support Event Timing, execution, or
relationship conditions.

It does not automatically satisfy Formation, Participation,
Value, or legal conditions.

Smart-Contract Execution ≠ Determination Condition Satisfaction.

AI-Agent Conditions

Machine-generated Event structures remain subject to the same
Determination Conditions.

An AI agent's internal classification cannot substitute for
governed condition evaluation.

Agent Confidence ≠ Condition Satisfaction.

Autonomous-System Conditions

Autonomous execution may require materially sufficient governance
concerning: machine participant association; execution
relationship; Value Association; Event Boundary; and
system-to-system traceability.

The absence of a human actor does not invalidate Event
Determination.

Condition Automation

EDCM may be implemented through automated rules, AI systems, or
hybrid governance.

Automation shall preserve: condition identity; applicability;
state; basis; qualification; uncertainty; conflict; traceability.

Automated Condition Check ≠ Governed Condition State by default.

Condition Reassessment

Conditions may require reassessment where upstream Event
governance changes.

Examples include: corrected Boundary; revised Participant; new
Value Association; changed Event Relationship; Merge or Split;
corrected Timing.

Prior condition states shall remain traceable.

Condition Reassessment ≠ Historical Erasure.

Condition Invalidation

A previously satisfied condition may become invalid where
materially relevant governance changes.

Prior Satisfaction ≠ Permanent Satisfaction.

The Event may need renewed EDDM evaluation.

Condition Supersession

A new condition state may supersede an earlier state.

Supersession shall preserve the earlier governance history.

Superseded Condition State ≠ Deleted Condition State.

Condition and Determination Decision

EDCM does not issue the final Determination Decision.

It establishes the condition state that EDDM consumes.

Therefore:

Conditions Satisfied ≠ Tax-Relevant Event Determined.

EDDM remains authoritative for the final Determination Decision.

Condition and Determination Uncertainty

EDCM may identify uncertainty affecting specific conditions.

EDUM governs Determination-level uncertainty after or around the
decision layer.

The two functions shall remain distinct.

Condition Uncertainty ≠ Determination Uncertainty by default.

Condition and Reconsideration

EDCM may reassess conditions.

EDREM governs broader Determination reconsideration once a prior
Determination has been issued.

Condition Reassessment ≠ Determination Reconsideration.

Condition and Taxability

EDCM does not evaluate tax-law requirements.

A legal jurisdiction may impose its own separate legal conditions
downstream.

Event Determination Condition ≠ Taxability Condition.

Condition and Tax Jurisdiction

Location sufficiency may be a TREDS condition.

Tax jurisdiction remains downstream.

Location Condition Satisfaction ≠ Tax Jurisdiction Determination.

Condition and Taxpayer

Participation sufficiency may be a condition.

Taxpayer identity remains downstream.

Participation Condition Satisfaction ≠ Taxpayer Determination.

Condition and Tax Base

Value Association sufficiency may be a condition.

Tax Base remains downstream.

Value Condition Satisfaction ≠ Tax Base Determination.

Governance States

EDCM may represent:

Condition Governance Not Initiated

Applicable Conditions Identified

Condition Evaluation Underway

Condition Satisfied

Condition Conditionally Satisfied

Condition Partially Satisfied

Condition Unsatisfied

Condition Not Applicable

Condition Ambiguous

Condition Conflicted

Condition Unresolved

Condition Reassessment Required

Conditions Satisfied

Conditions Conditionally Satisfied

Conditions Partially Satisfied

Conditions Unsatisfied

Conditions Conflicted

Governed Determination Condition State
Established Governance Requirements

EDCM implementations shall ensure that: conditions are evaluated
only after a valid readiness state; applicable conditions are
distinguishable from non-applicable conditions; condition
materiality is explicit; condition satisfaction remains distinct
from final Determination Decision; conditions remain based on
Event governance rather than tax-law interpretation; materially
necessary Formation conditions are traceable to TREFS; Boundary
conditions remain traceable to TREBS; Timing conditions remain
distinct from legal tax point; Location conditions remain
distinct from Tax Jurisdiction; Participation conditions remain
distinct from taxpayer status; Value conditions remain distinct
from Tax Base; Relationship conditions remain traceable to
TRERLS; conditional satisfaction remains distinguishable from
full satisfaction; partial satisfaction is not silently treated
as complete; Not Applicable remains distinct from Missing;
material conflicts remain visible; material uncertainty remains
visible; condition exceptions are explicit and justified;
operational convenience does not waive material conditions;
condition interaction can be represented; cross-system
contradictions can be represented; automation does not erase
governance basis; reassessment preserves historical states; prior
satisfaction is not treated as permanent where upstream
governance changes; and the resulting condition state is suitable
for EDDM.

Governance Logic

IF the Event does not possess a valid Governed Determination
Readiness State, THEN EDCM shall not proceed to full condition
evaluation.

IF a potential condition is not materially relevant to the Event,
THEN it may be classified Not Applicable rather than Unsatisfied.

IF a materially required condition is sufficiently supported by
governed upstream information, THEN it may be classified
Satisfied.

IF a materially required condition is sufficiently supported but
retains a bounded limitation, THEN it may be classified
Conditionally Satisfied.

IF only part of a materially required condition is supported,
THEN the condition shall remain Partially Satisfied rather than
being generalized to Satisfied.

IF materially necessary governance is insufficient, THEN the
condition shall remain Unsatisfied or Unresolved according to the
nature of the deficiency.

IF materially conflicting governance affects a condition, THEN
the condition shall remain Conflicted until sufficiently resolved
or qualified.

IF multiple individually satisfied conditions materially
contradict one another, THEN the composite condition state shall
not be treated as fully Satisfied.

IF a condition failure belongs to an upstream governance layer,
THEN EDCM shall preserve the failure and refer the substantive
issue to the appropriate Parent Standard.

IF a material condition is proposed for waiver solely because of
tax outcome, processing pressure, automation, or system
convenience, THEN the waiver shall be rejected.

IF all materially applicable conditions are sufficiently
governed, THEN EDCM shall establish a Governed Determination
Condition State for EDDM.

IF upstream governance changes materially after condition
evaluation, THEN relevant conditions shall be reassessed.

Minimum Implementation Framework

A minimum EDCM implementation should support:

Condition Evaluation Identifier A stable identifier for the
condition-governance process.

Governed Event Reference The Event whose Determination Conditions
are being evaluated.

Readiness State Reference The EDRDM output authorizing entry into
condition governance.

Condition Identifier A stable identifier for each Determination
Condition.

Condition Type Formation, Boundary, Timing, Location,
Participation, Value Association, Relationship, Coherence,
Stability, Traceability, or other governed condition type.

Condition Description The precise governance requirement being
evaluated.

Condition Applicability State Applicable, Not Applicable, or
Applicability Unresolved.

Condition Materiality State Material, Qualified Material,
Non-Material, or Unresolved.

Condition Basis Reference The upstream governance output
supporting evaluation.

Condition Dependency Reference Any material dependency on another
Determination Condition.

Condition Satisfaction State Satisfied, Conditionally Satisfied,
Partially Satisfied, Unsatisfied, Ambiguous, Conflicted, or
Unresolved.

Condition Qualification Any bounded limitation attached to
satisfaction.

Condition Evidence / Governance Reference Traceable basis
supporting the condition state.

Condition Uncertainty State Any material uncertainty affecting
the condition.

Condition Conflict State Any materially conflicting governance
information.

Condition Exception Reference Where a legitimate methodological
exception applies.

Coherence Interaction Reference Material interaction with other
conditions.

Prior Condition State Any earlier governed condition state.

Condition Reassessment Reference Any later reassessment.

Condition Supersession Reference Where a new state supersedes an
earlier one.

Composite Condition State The overall Event-level Determination
Condition State.

Condition Traceability Reference Information required to
reconstruct the evaluation.

Governance State The current EDCM governance state.

Handoff State Whether the Event is ready to proceed to EDDM.

Governance Outputs

EDCM may produce: Applicable Condition Set; Condition Materiality
State; Condition Satisfaction State; Conditional Satisfaction
State; Partial Satisfaction State; Unsatisfied Condition State;
Not Applicable Condition State; Condition Ambiguity State;
Condition Conflict State; Condition Exception Record; Condition
Dependency Record; Condition Coherence Record; Condition
Interaction Record; Condition Qualification; Condition
Reassessment Record; Condition Supersession Record; Composite
Determination Condition State; Condition Traceability Record; and
the principal output: Governed Determination Condition State.

Critical Distinctions

Determination Condition Satisfaction ≠ Determination Decision.

Determination Condition ≠ Tax Rule.

Possible Condition ≠ Required Condition by default.

Universal Condition Template ≠ Universal Condition Applicability.

Condition Presence ≠ Condition Materiality.

Condition Sufficiency ≠ Absolute Certainty.

Conditional Satisfaction ≠ Full Satisfaction.

Partial Satisfaction ≠ Satisfied by default.

Unsatisfied Condition ≠ Negative Tax Conclusion.

Not Applicable ≠ Missing.

Condition Dependency ≠ Event Dependency.

Condition Sequence ≠ Event Sequence.

Individually Satisfied Conditions ≠ Coherent Determination
Conditions by default.

Formation Condition ≠ Formation Governance.

Boundary Condition ≠ Boundary Determination.

Timing Condition ≠ Legal Tax Point Condition.

Location Condition ≠ Tax Jurisdiction Condition.

Participation Condition ≠ Taxpayer Condition.

Value Association Condition ≠ Tax Base Condition.

Relationship Condition ≠ Relationship Governance.

Record Similarity ≠ Event Identity Coherence.

Apparent Satisfaction ≠ Traceable Satisfaction.

Condition Satisfaction ≠ Structural Finality.

Uncertainty ≠ Automatic Condition Failure.

Conflict ≠ Permission to Select the Convenient Condition State.

Exception ≠ Silent Waiver.

Operational Convenience ≠ Condition Waiver Basis.

Numeric Score ≠ Condition Satisfaction by default.

On-Chain Completeness ≠ Determination Condition Completeness.

Smart-Contract Execution ≠ Determination Condition Satisfaction.

Agent Confidence ≠ Condition Satisfaction.

Automated Condition Check ≠ Governed Condition State by default.

Condition Reassessment ≠ Historical Erasure.

Prior Satisfaction ≠ Permanent Satisfaction.

Superseded Condition State ≠ Deleted Condition State.

Conditions Satisfied ≠ Tax-Relevant Event Determined.

Condition Uncertainty ≠ Determination Uncertainty by default.

Condition Reassessment ≠ Determination Reconsideration.

Event Determination Condition ≠ Taxability Condition.

Enterprise Application

EDCM creates the formal conditions layer between readiness and
decision.

A typical operational path is:

TRERLS — Governed Event Relationship
Structure

→ EDRDM — Governed Determination Readiness State

→ EDCM — Governed Determination Condition State

→ EDDM — Event Determination Decision

This allows enterprises to make visible exactly which
Event-governance conditions support or prevent a formal
Determination Decision, instead of relying on opaque yes/no
system logic. Use Case 1 — Marketplace Event with Conditionally
Satisfied Location Condition

A marketplace Event is determined Ready by EDRDM.

Formation, Boundary, Participation, Value Association, and Event
Relationships are sufficiently governed.

The Event Location is distributed across digital infrastructure
and remains bounded but not fully precise.

EDCM determines that Location is materially relevant but that the
available governance is sufficient for controlled downstream
analysis.

The Location Condition is therefore classified Conditionally
Satisfied, while the remaining material conditions are Satisfied.

EDCM passes the qualified composite condition state to EDDM.

It does not determine Tax Jurisdiction. Use Case 2 — Autonomous
Settlement Event with Conflicting Participation Condition

An autonomous settlement Event has stable Formation, Boundary,
Timing, Value Association, and Relationship governance.

However, two systems provide materially incompatible
representations of which autonomous entity performed the
settlement role.

EDCM identifies Participation as a material condition and
classifies it Conflicted.

The composite Determination Condition State remains Conflicted
and is passed to EDDM.

The module preserves the conflict and routes the substantive
Participation issue to TREPS rather than selecting the
participant that produces the most convenient downstream result.

Canonical Boundary

EDCM owns the governance of Determination Condition
identification, applicability, materiality, sufficiency,
dependency, qualification, satisfaction, partial satisfaction,
conditional satisfaction, unsatisfied states, legitimate
exceptions, condition interaction, coherence, ambiguity,
conflict, reassessment, supersession, and establishment of the
Governed Determination Condition State.

EDCM does not own upstream Event Formation, Boundary, Timing,
Location, Participation, Value Association, or Event Relationship
governance.

It does not issue the final Tax-Relevant Event Determination
Decision and does not determine legal taxability, Tax
Jurisdiction, taxpayer status, Tax Base, Tax Rate, Tax Liability,
legal tax point, exemption, deduction, filing obligation, or any
other jurisdiction-specific tax consequence.

Its governance begins when EDRDM establishes a suitable
Determination Readiness State.

Its governance ends when the Event possesses a sufficiently
governed Determination Condition State for handoff to EDDM.

Canonical Handoff

EDRDM — Governed Determination Readiness State

↓

EDCM — Governed
Determination Condition State

↓

EDDM — Event Determination
Decision Governance

Canonical Closing Statement

EDCM turns readiness into explicit governance conditions so that
a Determination Decision can be based on what is materially
satisfied, qualified, unresolved, or conflicted rather than on
assumption or system convenience.

A condition can support a decision without becoming the decision
itself.

Determination Condition Satisfaction ≠ Determination Decision.

Event Determination Condition ≠ Taxability Condition.