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: EDRDM — Event Determination Readiness Module
Operational Layer: Event Determination Readiness Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Core Module
Governed Space: Event Determination Readiness
Origin ID: TREGA-TREDS-EDRDM-001
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 Readiness Module (EDRDM) governs whether
an event that has passed through the preceding TREGA™ governance
layers is sufficiently prepared to enter formal Tax-Relevant
Event Determination.

EDRDM evaluates the availability, material completeness,
coherence, accessibility, stability, and governance status of the
upstream Event structures required for Determination.

Its principal transition is:

Governed Event Relationship Structure + Upstream Governance
States

↓

Determination Readiness Governance

↓

Governed
Determination Readiness State

EDRDM does not determine whether the event is a Tax-Relevant
Event.

It determines whether the event is ready for that question to be
formally evaluated.

The foundational distinction is:

Determination Readiness ≠ Event Determination.

Operational Role

An event should not enter formal Determination merely because a
technical record exists or because upstream processing has
reached TREDS.

Before Determination Conditions can be evaluated, the system must
establish whether the necessary Event governance is actually
available and sufficiently mature.

EDRDM provides this entry control.

It prevents formal Determination from beginning where materially
necessary upstream governance is: absent; incomplete;
inaccessible; structurally inconsistent; materially unstable;
unresolved; or not sufficiently traceable.

The module therefore functions as the readiness gate of TREDS.

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

EDRDM is the first Core Module.

Its principal output is passed to EDCM.

Operational Transition

The canonical operational transition is:

Governed Event Relationship Structure + Relevant Upstream
Governance Outputs

↓

Readiness Evaluation

↓

Governed
Determination Readiness State

Possible outcomes include:

Ready

Conditionally Ready

Not Ready

Readiness Ambiguous

Readiness Conflicted

Readiness Escalation Required

EDRDM does not convert any of these states into a positive Event
Determination.

Operational Space

EDRDM governs: readiness initiation; upstream governance
availability; required-input identification; input accessibility;
material completeness; governance-state sufficiency; cross-layer
coherence screening; unresolved-state screening; upstream
conflict screening; upstream uncertainty screening; stability
screening; traceability availability; dependency on missing
governance; readiness qualification; readiness deferral;
readiness ambiguity; readiness conflict; upstream referral;
readiness reassessment; and readiness-specific traceability.

Operational Scope

EDRDM may evaluate readiness for events originating from:
enterprise systems; ERP environments; commerce; marketplaces;
banking; payments; accounting; logistics; supply chains; digital
platforms; blockchain infrastructure; digital assets; smart
contracts; AI agents; autonomous systems; industrial
infrastructure; energy systems; distributed systems; cross-border
operations; machine-to-machine activity; and future machine
economies.

The readiness principle remains independent of the technology
producing the event.

Readiness Object

The Readiness Object is the governed Event representation
submitted for Determination Readiness evaluation together with
its relevant upstream governance states.

It shall be distinguishable from raw technical records.

Technical Record ≠ Readiness Object by default.

The Readiness Object represents the governed Event structure, not
merely its source data.

Readiness Initiation

Readiness governance begins when an event has reached the TREDS
entry point and materially relevant upstream outputs are
available for evaluation.

Initiation shall not imply readiness.

Readiness Initiation ≠ Readiness Confirmation.

Required Governance Inputs

EDRDM shall identify which upstream governance outputs are
materially necessary for the Event under review.

These may include: Event Context; Event Recognition; Event
Formation; Event Boundary; Event Timing; Event Location; Event
Participation; Value Association; Event Relationship Structure.

Not every Event requires identical information depth.

The relevant requirement depends on the governed Event structure.

Context Readiness

EDRDM may evaluate whether sufficient governed Event Context
exists for Determination to proceed.

It does not recreate Context.

TRECS remains authoritative.

Context Readiness ≠ Context Determination.

Recognition Readiness

The event should have a valid Recognition lineage where
applicable.

EDRDM may identify an unresolved Recognition problem.

It does not reperform Event Recognition.

Recognition Readiness ≠ Event Recognition.

Formation Readiness

Event Formation must be sufficiently governed for Determination
evaluation.

Where it remains materially unclear whether: an Event exists; one
or several Events exist; components belong to the same Event;

readiness may fail.

Formation Uncertainty ≠ Determination Readiness by default.

TREFS remains authoritative.

Boundary Readiness

The Event Boundary shall be sufficiently governed where material.

An event whose material scope remains unresolved may not be
ready.

Boundary Availability ≠ Boundary Readiness.

A boundary record may exist while still carrying material
unresolved conflict.

Timing Readiness

Relevant Event Timing shall be sufficiently governed where timing
materially affects Event interpretation.

EDRDM does not determine Event Time or legal tax point.

Timing Readiness ≠ Tax Timing Determination.

Location Readiness

Relevant Event Location information shall be sufficiently
governed where location materially contributes to downstream
Event interpretation.

EDRDM does not determine Tax Jurisdiction.

Location Readiness ≠ Jurisdiction Determination.

Participation Readiness

Material participants and their Event Participation should be
sufficiently represented where required.

EDRDM does not determine taxpayer status.

Participation Readiness ≠ Taxpayer Determination.

Value Association Readiness

Where value is materially associated with the Event, the relevant
TRVAS governance should be sufficiently available.

EDRDM does not determine taxable value or Tax Base.

Value Association Readiness ≠ Tax Base Readiness.

Relationship Readiness

The Governed Event Relationship Structure produced by TRERLS is a
principal input to TREDS.

EDRDM shall establish whether materially relevant relationships
have been sufficiently governed for Determination evaluation.

It does not recreate those relationships.

Relationship Readiness ≠ Relationship Determination.

Input Availability

A governance result cannot support readiness if it is unavailable
to the Determination process.

EDRDM shall therefore distinguish between: governance not
performed; governance performed but unavailable; governance
available but incomplete; governance available but unresolved;
governance sufficiently available.

Existing Information ≠ Available Governance.

Input Accessibility

Required governance information should be accessible in a form
usable by the Determination process.

Accessibility may be affected by: incompatible systems;
inaccessible records; broken references; missing identifiers;
unavailable external sources; or failed data exchange.

Technical accessibility shall not be confused with substantive
sufficiency.

Accessible Data ≠ Sufficient Governance.

Material Completeness

Readiness does not require every possible field or record.

It requires materially necessary governance.

EDRDM shall distinguish: complete enough for Determination;
conditionally complete; materially incomplete; immaterially
incomplete.

Material Completeness ≠ Total Data Completeness.

Missing Information

Missing information shall be evaluated according to materiality.

If missing information cannot materially alter Event
interpretation, it may not prevent readiness.

If it could materially alter: Event Identity; Formation;
Boundary; Participation; Value Association; Relationship
structure;

readiness may be blocked.

Missing Data ≠ Automatic Readiness Failure.

Immaterial Missing Information

An event may remain ready where absent information is not
necessary for Event Determination.

EDRDM should avoid unnecessary governance burden.

More Data ≠ Greater Readiness by default.

Material Missing Information

Materially missing governance shall be identified explicitly.

Readiness shall not be declared merely because downstream
processing expects an answer.

Processing Demand ≠ Readiness.

Governance-State Sufficiency

An upstream governance output may exist but remain in a state
unsuitable for Determination.

Examples include: unresolved; conflicted; under reconsideration;
structurally incomplete; provisional where finality is materially
required.

EDRDM evaluates whether the state is sufficient for entry into
Determination Conditions governance.

Cross-Layer Coherence

EDRDM shall screen whether materially relevant upstream outputs
are mutually coherent enough to proceed.

Examples of potential conflicts include: Formation inconsistent
with Boundary; Timing inconsistent with Event Formation;
Participant association outside the governed Boundary; Value
associated with another Event; Relationship structure
inconsistent with Event Identity.

EDRDM identifies the readiness impact.

It does not assume ownership of the underlying issue.

Coherence Failure

A material contradiction may produce a Not Ready or Conflicted
state.

Available Outputs ≠ Coherent Outputs.

The existence of every required governance record does not
establish readiness if those records materially contradict one
another.

Upstream Uncertainty

Upstream uncertainty shall be evaluated according to its effect
on readiness.

Bounded uncertainty may permit Conditional Readiness.

Material unresolved uncertainty may prevent readiness.

Uncertainty ≠ Automatic Not Ready State.

Upstream Conflict

Material conflict shall remain visible.

EDRDM shall not resolve conflicts by selecting whichever result
enables Determination.

Readiness Pressure ≠ Permission to Ignore Conflict.

Readiness Stability

The Event structure should be sufficiently stable for formal
Determination evaluation.

An event undergoing major Formation, Boundary, Merge, Split, or
Relationship reconsideration may not yet be ready.

Readiness Stability ≠ Permanent Finality.

Operationally sufficient stability is enough.

Pending Merge or Split

Where ERLMM identifies an unresolved Merge or Split Candidate
that could materially change Event Identity, the Event may not be
ready for Determination.

Unresolved Structural Change ≠ Stable Readiness.

Correction in Progress

A minor correction need not always prevent readiness.

The materiality of the correction shall govern the readiness
effect.

Correction in Progress ≠ Automatic Readiness Failure.

Traceability Readiness

Sufficient upstream traceability should exist to reconstruct the
Event governance relied upon during Determination.

EDRDM does not perform full audit governance.

However, an Event whose governing basis cannot be reconstructed
may not be ready.

Governance Result Without Traceability ≠ Reliable Readiness by
default.

Identifier Continuity

The Event and relevant upstream outputs should be sufficiently
linked through stable references.

Broken or ambiguous identifiers may create readiness problems
where they prevent reliable association.

Record Proximity ≠ Identity Continuity.

Cross-System Readiness

An Event may be constructed across multiple systems.

Readiness shall depend on the governed Event representation
rather than the number of systems involved.

Multiple Systems ≠ Reduced Readiness by default.

Fragmentation matters only where it prevents sufficient
governance.

Cross-Organization Readiness

An Event may involve multiple organizations.

EDRDM may evaluate whether required governance information from
those organizations is sufficiently available.

It does not determine accountability or taxpayer status.

Cross-Border Readiness

An Event may span multiple countries.

Cross-border complexity may increase governance requirements but
does not prevent readiness by itself.

Cross-Border Event ≠ Not Ready Event.

EDRDM does not determine Tax Jurisdiction.

Multi-Jurisdiction Readiness

An Event should be capable of supporting downstream
jurisdiction-specific evaluation without requiring TREGA™ to
select a jurisdiction.

The objective is:

One Governed Event

↓

One Determination Readiness Assessment

↓

Multiple Potential Jurisdictional
Evaluations

Multi-Jurisdiction Readiness ≠ Jurisdiction Determination.

Blockchain Readiness

Blockchain data may provide strong technical traceability while
leaving material Event governance unresolved.

A transaction hash does not establish readiness.

Blockchain Finality ≠ Event Determination Readiness.

Off-chain Formation, Participation, Value, or Relationship
governance may still be required.

Smart-Contract Readiness

Completed smart-contract execution does not establish that the
resulting Event structure is ready.

Execution Completion ≠ Determination Readiness.

AI-Agent Readiness

An AI agent may produce structured records automatically.

Automation does not eliminate governance requirements.

Machine-Generated Structure ≠ Governed Readiness.

Machine-System Readiness

High-frequency machine activity may produce millions of
operational records.

EDRDM evaluates the governed Event, not record volume.

More Machine Records ≠ Greater Readiness.

Automated Readiness Assessment

Readiness assessment may be partially or fully automated.

However, automated processing shall apply the same governance
requirements.

Automated Readiness Score ≠ Governed Readiness State.

A score may support the process but does not replace the governed
outcome.

Readiness Qualification

Where the Event is sufficiently prepared but bounded limitations
remain, EDRDM may establish Conditionally Ready.

The qualification shall identify the remaining limitation.

Conditionally Ready ≠ Fully Ready.

Not Ready State

An Event shall be Not Ready where materially necessary governance
is absent, inaccessible, unstable, incoherent, or unresolved to a
degree that prevents meaningful Determination Conditions
evaluation.

Not Ready ≠ Not Tax-Relevant.

It means only that formal Determination cannot yet proceed
reliably.

Readiness Ambiguity

Readiness may be ambiguous where it is unclear whether missing or
unresolved governance is materially necessary.

The ambiguity shall remain explicit.

Readiness Ambiguity ≠ Permission to Assume Readiness.

Readiness Conflict

Readiness may be conflicted where materially relevant governance
sources support incompatible readiness conclusions.

The conflict shall remain visible until sufficiently resolved.

Upstream Referral

Where readiness fails because of an upstream governance issue,
EDRDM shall refer the issue to the appropriate Parent Standard.

Typical routing includes:

Context

↓

TRECS

Recognition

↓

TRERS

Formation

↓

TREFS

Boundary

↓

TREBS

Timing

↓

TRETS

Location

↓

TRELS

Participation

↓

TREPS

Value Association

↓

TRVAS

Event Relationships

↓

TRERLS

EDRDM does not silently repair upstream governance.

Readiness Reassessment

An Event previously classified Not Ready, Conditionally Ready,
Ambiguous, or Conflicted may be reassessed when relevant
governance changes.

The prior readiness state shall remain traceable.

Readiness Reassessment ≠ Historical Erasure.

Readiness Expiration

Where materially relevant upstream governance changes after
readiness was established, the readiness state may cease to be
reliable.

EDRDM may require reassessment.

Prior Readiness ≠ Permanent Readiness.

Readiness and Determination Conditions

EDRDM determines whether the Event may enter the next module.

EDCM then governs whether the actual Determination Conditions are
satisfied.

This distinction is essential.

Ready for Condition Evaluation ≠ Conditions Satisfied.

Readiness and Determination Decision

EDRDM does not issue: Positive Determination; Rejected
Determination; legal tax conclusion; or Taxability Determination.

Those functions remain downstream.

Ready ≠ Determined.

Readiness and Taxability

An Event may be fully Ready and later produce no tax consequence
under applicable law.

Conversely, a potentially taxable activity may remain Not Ready
because Event governance is insufficient.

Therefore:

Determination Readiness ≠ Taxability.

Readiness and Tax Jurisdiction

Sufficient Location governance may contribute to readiness.

EDRDM does not convert Location into Tax Jurisdiction.

Location Readiness ≠ Tax Jurisdiction.

Readiness and Taxpayer

Sufficient Participation governance may contribute to readiness.

EDRDM does not identify the taxpayer.

Participation Readiness ≠ Taxpayer Readiness.

Readiness and Tax Base

Sufficient Value Association may contribute to readiness.

EDRDM does not establish taxable amount.

Value Readiness ≠ Tax Base Determination.

Readiness and Legal Tax Point

Sufficient Event Timing may contribute to readiness.

EDRDM does not establish a legal tax point.

Timing Readiness ≠ Legal Tax Point.

Governance States

EDRDM may represent:

Readiness Not Initiated

Readiness Governance Initiated

Required Inputs Identified

Inputs Partially Available

Inputs Available

Materially Incomplete

Conditionally Complete

Materially Complete

Coherence Review Required

Coherence Sufficient

Readiness Unstable

Readiness Ambiguous

Readiness Conflicted

Upstream Referral Required

Not Ready

Conditionally Ready

Ready

Readiness Under Reassessment

Governed Determination Readiness State
Established Governance Requirements

EDRDM implementations shall ensure that: readiness is evaluated
before formal Determination Conditions; readiness remains
distinct from Event Determination; materially required upstream
governance is identifiable; upstream governance availability is
distinguishable from substantive sufficiency; technical
accessibility is distinguishable from governance completeness;
material completeness is distinguished from total data
completeness; immaterial missing information does not
automatically block readiness; materially missing governance
remains visible; cross-layer coherence is screened; material
contradictions are not ignored; upstream uncertainty is evaluated
according to material effect; upstream conflict remains visible;
unstable Event structures are not automatically declared ready;
unresolved Merge or Split issues are considered where material;
traceability availability is considered; identifier continuity is
considered where necessary; cross-system fragmentation does not
automatically prevent readiness; cross-border complexity does not
determine Tax Jurisdiction; blockchain finality does not
substitute for Event governance; machine-generated information
remains subject to the same readiness principles; automated
readiness scores do not replace governed readiness states;
upstream governance failures are referred to the authoritative
layer; readiness reassessment preserves history; readiness
remains distinct from Determination Conditions; readiness remains
distinct from Determination Decision; and readiness remains
distinct from legal taxability.

Governance Logic

IF materially necessary upstream governance cannot be identified,
THEN Determination Readiness shall not be confirmed.

IF required upstream governance is materially unavailable, THEN
the Event shall remain Not Ready or otherwise qualified.

IF required governance exists but contains material unresolved
contradiction, THEN readiness shall remain Conflicted, Ambiguous,
or Not Ready according to impact.

IF missing information is immaterial to Event Determination, THEN
its absence shall not automatically prevent readiness.

IF missing information could materially alter Event Identity,
Formation, Boundary, Participation, Value Association, or Event
Relationships, THEN readiness shall not be confirmed until the
issue is sufficiently governed.

IF bounded uncertainty exists but the Event remains sufficiently
structured for Determination Conditions evaluation, THEN
Conditional Readiness may be established.

IF an unresolved Merge or Split Candidate could materially alter
Event Identity, THEN readiness shall be withheld or qualified.

IF upstream governance is sufficiently available, materially
complete, coherent, stable, and traceable, THEN the Event may be
classified Ready.

IF a readiness failure belongs to an upstream Parent Standard,
THEN the issue shall be referred upstream rather than silently
resolved inside EDRDM.

IF a previously established readiness state is materially
affected by new governance information, THEN readiness shall be
reassessed.

IF the Event reaches a sufficient Governed Determination
Readiness State, THEN it shall proceed to EDCM for Event
Determination Conditions governance.

Minimum Implementation Framework

A minimum EDRDM implementation should support:

Readiness Assessment Identifier A stable identifier for the
readiness governance process.

Governed Event Reference The Event entering Determination
Readiness governance.

Event Relationship Structure Reference The TRERLS output supplied
to TREDS.

Context Governance Reference Relevant TRECS output and governance
state.

Recognition Governance Reference Relevant TRERS output and
governance state.

Formation Governance Reference Relevant TREFS output and
governance state.

Boundary Governance Reference Relevant TREBS output and
governance state.

Timing Governance Reference Relevant TRETS output and governance
state.

Location Governance Reference Relevant TRELS output and
governance state.

Participation Governance Reference Relevant TREPS output and
governance state.

Value Association Reference Relevant TRVAS output and governance
state.

Relationship Governance Reference Relevant TRERLS output and
governance state.

Required Input State Which upstream governance inputs are
materially required.

Input Availability State Whether those inputs are available.

Material Completeness State Whether materially necessary
governance is sufficiently complete.

Coherence State Whether upstream governance is sufficiently
coherent.

Stability State Whether Event structure is sufficiently stable.

Unresolved Governance State Any material unresolved upstream
condition.

Upstream Uncertainty State Relevant uncertainty affecting
readiness.

Upstream Conflict State Relevant conflict affecting readiness.

Structural Change State Any material pending Merge, Split, or
other structural reconsideration.

Traceability Availability State Whether the governance basis can
be reconstructed.

Upstream Referral Reference Any referral to another TREGA™ Parent
Standard.

Readiness Qualification Any bounded qualification attached to
readiness.

Readiness Decision Ready, Conditionally Ready, Not Ready,
Ambiguous, Conflicted, or Escalation Required.

Prior Readiness Reference Any previous readiness state.

Reassessment Reference Any later readiness reassessment.

Readiness Traceability Reference Information required to
reconstruct the readiness evaluation.

Governance State The current EDRDM governance state.

Handoff State Whether the Event may proceed to EDCM.

Governance Outputs

EDRDM may produce: Required Governance Input Set; Input
Availability State; Material Completeness State; Coherence State;
Stability State; Upstream Uncertainty State; Upstream Conflict
State; Structural Change State; Traceability Readiness State;
Upstream Referral; Readiness Qualification; Not Ready
Determination; Conditional Readiness State; Ready State;
Readiness Ambiguity State; Readiness Conflict State; Readiness
Reassessment Record; Readiness Traceability Record; and the
principal output: Governed Determination Readiness State.

Critical Distinctions

Determination Readiness ≠ Event Determination.

Technical Record ≠ Readiness Object by default.

Readiness Initiation ≠ Readiness Confirmation.

Context Readiness ≠ Context Determination.

Recognition Readiness ≠ Event Recognition.

Formation Uncertainty ≠ Determination Readiness by default.

Boundary Availability ≠ Boundary Readiness.

Timing Readiness ≠ Tax Timing Determination.

Location Readiness ≠ Jurisdiction Determination.

Participation Readiness ≠ Taxpayer Determination.

Value Association Readiness ≠ Tax Base Readiness.

Relationship Readiness ≠ Relationship Determination.

Existing Information ≠ Available Governance.

Accessible Data ≠ Sufficient Governance.

Material Completeness ≠ Total Data Completeness.

Missing Data ≠ Automatic Readiness Failure.

More Data ≠ Greater Readiness by default.

Processing Demand ≠ Readiness.

Available Outputs ≠ Coherent Outputs.

Uncertainty ≠ Automatic Not Ready State.

Readiness Pressure ≠ Permission to Ignore Conflict.

Readiness Stability ≠ Permanent Finality.

Unresolved Structural Change ≠ Stable Readiness.

Governance Result Without Traceability ≠ Reliable Readiness by
default.

Blockchain Finality ≠ Event Determination Readiness.

Execution Completion ≠ Determination Readiness.

Machine-Generated Structure ≠ Governed Readiness.

Automated Readiness Score ≠ Governed Readiness State.

Conditionally Ready ≠ Fully Ready.

Not Ready ≠ Not Tax-Relevant.

Readiness Ambiguity ≠ Permission to Assume Readiness.

Readiness Reassessment ≠ Historical Erasure.

Prior Readiness ≠ Permanent Readiness.

Ready for Condition Evaluation ≠ Conditions Satisfied.

Ready ≠ Determined.

Determination Readiness ≠ Taxability.

Enterprise Application

EDRDM provides the practical entry gate to formal Tax-Relevant
Event Determination.

A typical operational path is:

Operational / Digital Systems

→ TREGA™ Upstream Event Governance

→ TRERLS — Governed Event Relationship Structure

→ EDRDM — Governed Determination Readiness State

→ EDCM — Event Determination Conditions

→ EDDM — Event Determination Decision

This allows enterprises to identify incomplete or structurally
unstable Event representations before they enter formal
Determination or downstream tax infrastructure. Use Case 1 —
Cross-Border Marketplace Event with Missing Participation
Governance

A marketplace Event has a governed Context, Formation, Boundary,
Timing, Location, Value Association, and Relationship Structure.

However, the Event Participation structure remains materially
unresolved because two entities may have performed the relevant
merchant function.

EDRDM identifies Participation as materially necessary for
Determination and establishes a Not Ready state.

The issue is referred to TREPS.

Once Participation governance is sufficiently resolved, EDRDM
reassesses the Event and may establish Ready.

The module does not determine which participant is legally the
taxpayer. Use Case 2 — Autonomous Service Event with Bounded
Location Uncertainty

An autonomous infrastructure service has governed Formation,
Boundary, Timing, machine Participation, Value Association, and
Event Relationships.

The service spans distributed infrastructure and its exact
digital Location contains bounded uncertainty.

EDRDM evaluates whether that uncertainty prevents formal
Determination Conditions evaluation.

Where the uncertainty does not alter Event Identity or prevent
meaningful downstream jurisdiction-specific analysis, EDRDM may
establish Conditionally Ready while preserving the Location
qualification.

The module does not determine Tax Jurisdiction.

Canonical Boundary

EDRDM owns the governance of Determination Readiness initiation,
required-input identification, upstream governance availability,
material completeness, coherence screening, stability screening,
unresolved-state screening, uncertainty and conflict impact on
readiness, traceability readiness, upstream referral, readiness
qualification, readiness reassessment, and establishment of the
Governed Determination Readiness State.

EDRDM does not perform Event Context, Recognition, Formation,
Boundary, Timing, Location, Participation, Value Association, or
Event Relationship governance itself.

It does not determine whether the Event satisfies formal
Determination Conditions, does not issue the final Event
Determination Decision, and does not determine taxability, Tax
Jurisdiction, taxpayer status, legal tax point, Tax Base, Tax
Rate, Tax Liability, or another jurisdiction-specific legal
consequence.

Its governance begins when a governed Event and materially
relevant upstream TREGA™ outputs are presented for Determination
Readiness evaluation.

Its governance ends when the Event has received a Governed
Determination Readiness State suitable for handoff to EDCM.

Canonical Handoff

TRERLS — Governed Event Relationship Structure

↓

EDRDM — Governed
Determination Readiness State

↓

EDCM — Event Determination
Conditions Governance

Canonical Closing Statement

EDRDM ensures that formal Event Determination begins only when
the Event Reality required to support that determination is
sufficiently available, coherent, stable, and reconstructable.

Readiness opens the door to determination. It does not
predetermine what the determination will be.

Determination Readiness ≠ Event Determination.

Ready ≠ Determined.