The Value State Association Module (VASM) governs
how already-governed
OOF™ Origin Open Foundation™
Independent Methodological Authority
Architecture Ecosystem: Structured Reality Standards™
Architecture Family: TREGA™ — Tax-Relevant Event Governance Architecture™
Parent Standard: TRVAS — Tax-Relevant Value Association Standard
Module: VASM — Value State Association Module
Operational Layer: Value State Association Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Core Module
Governed Space: Value State Association
Origin ID: TREGA-TRVAS-VASM-004
Version: 1.0
Status: Canonical · Open Standard
Effective Date: 1 September 2026
AI-Readable: Yes
Authority: OOF®
Protection: MIP® — Methodological Intellectual Property
Canonical Language: UCL — Universal Canonical Language
Canonical Definition
The Value State Association Module (VASM) governs howalready-governed Value States are materially associated with a
specific Tax-Relevant Event through Governed Value References and
relevant Value Change Associations.
VASM establishes which Value State is relevant to the event, at
which governed point or phase that state applies, how multiple or
changing states are represented, and how uncertainty or conflict
in State Association is preserved.
VASM does not determine the Value State itself.
It does not define whether value is active, developed, degraded,
nullified, restored, extinct, available, restricted, transferred,
or otherwise situated within its lifecycle.
VFM® remains authoritative for the underlying Value State.
Its principal task is:
Governed Value Reference + Governed Value State + Relevant Event
Context
↓
Governed Event–Value State Association
The foundational distinction is:
Value State Association ≠ Value State Governance.
Operational Role
A Tax-Relevant Event may involve value that exists in differentgoverned states before, during, or after the event.
For example, value may be: available; transferred; consumed;
restricted; developed; degraded; restored; nullified; or
otherwise governed within its lifecycle.
The existence of a Value State does not automatically establish
that the state is the relevant state for the event.
VASM therefore governs the relationship between: the event; the
Governed Value Reference; and the applicable upstream-governed
Value State.
It prevents downstream systems from assuming that the latest,
most visible, or most convenient Value State necessarily
represents the state relevant to the governed event.
Internal Module Flow
TRVAS operates through:VAIM — Value Association Identification
↓
VARM — Value Reference
↓
VACM — Value Change Association
↓
VASM — Value State
Association
↓
VATM — Value Association Traceability
↓
Governed
Value-Associated Event
VASM receives: the Governed Value Reference Set from VARM;
relevant Governed Value Change Associations from VACM; and
upstream Governed Value State information.
Its output proceeds to VATM.
Operational Transition
The canonical VASM transition is:Governed Value Reference Set + Governed Value State Information +
Relevant Value Change Association
↓
Value State Association
Governance
↓
Governed Value State Association Set
VASM associates state with the event.
It does not create the state.
Operational Space
VASM governs: Event–Value State Association; state relevance;state applicability; state-point association; pre-event state;
event-phase state; post-event state; state transition relevance;
multiple State Associations; concurrent State Associations;
partial State Association; state persistence; state supersession;
state correction; state uncertainty; state conflict; and State
Association readiness for complete TRVAS traceability.
Operational Scope
VASM may operate across Value States associated with: goods;services; money; financial assets; digital assets; rights;
access; resources; energy; computational capacity; productive
capacity; inventories; industrial assets; AI-agent activity;
autonomous systems; machine-generated value; and other governed
forms of value.
The module remains neutral to the specific Value State taxonomy
used by the upstream authoritative architecture.
Governed Value State
A Governed Value State is an upstream governance resultdescribing the state of a governed value at a relevant point in
its lifecycle.
VASM may consume this result.
It shall not recreate or reinterpret it.
The architectural rule is:
VFM® governs the state of value. VASM governs whether that state
belongs to the event representation. Event–Value State
Association
An Event–Value State Association represents a governed
relationship between: a Tax-Relevant Event; a Governed Value
Reference; and a Governed Value State.
The coexistence of those elements does not automatically
establish association.
Event + Value + State ≠ Established Value State Association by
default.
The relationship must be governed.
State Relevance
A Value State may exist but be irrelevant to the specific event.For example, a later restored state may not represent the state
of value when the event occurred.
VASM therefore evaluates which state is materially relevant to
the event.
Existing Value State ≠ Event-Relevant Value State by default.
Pre-Event State
The state of value immediately before an event may be material tounderstanding the event.
VASM may associate that state where relevant.
However:
Pre-Event Value State ≠ Event Outcome.
It represents the starting governed condition, not the result of
the event.
Event-Phase State
Some events unfold across multiple operational phases.The relevant Value State may change during those phases.
VASM may preserve distinct State Associations where necessary.
For example:
Initial State
↓
Intermediate State
↓
Completion State
may all belong to one governed event.
Therefore:
One Event ≠ One Value State by default.
Post-Event State
A state observed after event completion may represent theresulting condition of the value.
VASM may associate that state where sufficiently linked to the
event.
However:
Post-Event Value State ≠ Tax Consequence.
A jurisdiction may later interpret that state differently.
State Transition Relationship
A Value Change governed under VFM® may connect two Value States.VACM governs whether that change belongs to the event.
VASM may then associate the relevant states surrounding that
change.
The conceptual structure may be:
Governed Value State A
↓
Governed Value Change
↓
Governed Value State B
within the context of a governed event.
However:
State Transition Representation ≠ Value Change Governance.
VACM owns Event–Value Change Association.
VFM® owns the underlying Value Change and Value State governance.
Multiple Value States
One event may involve multiple governed Value States.This may occur because: different values are involved; one value
changes state during the event; several components possess
different states; or value exists in parallel states across
different structures.
VASM shall preserve materially distinct State Associations.
Multiple Value States ≠ Multiple Events by default.
Concurrent Value States
Different values associated with the same event maysimultaneously possess different governed states.
VASM shall support concurrent states without forcing them into
one aggregate state.
Concurrent Value States ≠ Same Value State.
Partial State Association
A governed Value State may apply to only part of a referencedvalue structure.
For example, one component of an asset bundle may be degraded
while another remains unchanged.
VASM shall support partial association.
Partial Value State Association ≠ Complete Value State
Association.
Composite Value Structures
Where VARM establishes a composite Value Reference, VASM mayassociate different states with different components.
Therefore:
Composite Value Reference ≠ Uniform Value State by default.
Each component may require separate governed State Association.
State Persistence
A Value State may persist across several events.VASM shall not assume that a continuing state was created by the
current event.
Therefore:
State Persistence ≠ Event Causation.
The state may predate the event and continue afterward.
State Supersession
A later governed Value State may supersede an earlier state.VASM shall preserve historical relevance rather than overwriting
the state associated with the event.
Later Value State ≠ Historical Event Value State.
and:
State Supersession ≠ Historical Erasure.
State Correction
An earlier State Association may later be shown to be incorrect.VASM shall support governed correction while preserving the prior
governance record where required.
State Association Correction ≠ Historical Erasure.
State and Value Change
A Value State may exist without a Value Change occurring duringthe current event.
Likewise, a Value Change may occur without the downstream system
having complete State information.
Therefore:
Value State Association ≠ Value Change Association.
VACM and VASM remain separate governance mechanisms.
State and Event Timing
The time at which a Value State is recorded may differ from thegoverned Event Timing.
A state may be measured later but still describe an earlier
condition.
Therefore:
Value State Timestamp ≠ Event Time by default.
TRETS remains authoritative for Event Timing.
VASM may preserve temporal linkage necessary to establish the
relevant state.
State and Event Location
The location where a Value State is recorded, stored, or observeddoes not necessarily represent Event Location.
Therefore:
Value State Location ≠ Event Location by default.
TRELS remains authoritative for Event Location.
State and Participation
A participant may interact with value in a particular state.That relationship does not establish that the participant owns,
controls, or is legally entitled to the value.
Therefore:
Participant–Value State Relationship ≠ Ownership.
TREPS remains authoritative for participation.
OBIDENITY® remains authoritative for ownership where applicable.
State and Ownership
A change in Value State does not automatically change ownership.Likewise, the same Value State may persist across ownership
changes.
Therefore:
Value State ≠ Ownership State.
Ownership and Value State remain distinct governance spaces.
State and Availability
A value may be available operationally without being legallydisposable or transferable.
Likewise, restricted value may still possess material economic
significance.
Therefore:
Operational Availability ≠ Legal Availability.
VASM preserves the governed Value State without converting it
into a legal entitlement conclusion.
State and Recognition
A value may exist in a governed state before an accounting,regulatory, or tax system legally recognizes that value.
Therefore:
Governed Value State ≠ Accounting Recognition.
Governed Value State ≠ Tax Recognition.
Those interpretations remain outside VASM.
State and Valuation
A Value State may influence downstream valuation.For example, degraded, restricted, restored, or incomplete value
may later be valued differently.
VASM does not determine the amount.
Therefore:
Value State Association ≠ Valuation Determination.
State and Tax Base
A jurisdiction may use a Value State as one factor in determiningtaxable amount or legal classification.
VASM does not make that determination.
Therefore:
Governed Value State ≠ Tax Base.
and:
Value State Association ≠ Taxable Value Determination.
Digital-Asset States
Digital assets may exist in operational states such as: locked;transferred; escrowed; staked; bridged; restricted; burned;
redeemable; frozen; or otherwise governed.
VASM may associate an upstream-governed state with the event
without treating protocol terminology as a tax conclusion.
Protocol State ≠ Tax State.
Machine and Autonomous Value States
Autonomous systems may create, consume, reserve, transform, orrelease resources.
The associated value may move through several governed states
without human action.
VASM shall support these State Associations.
For example:
Available Capacity
↓
Reserved Capacity
↓
Consumed Capacity
may be associated with a machine-generated event.
However:
Machine-Generated Value State ≠ Human-Owned Value State by
default.
Ownership remains separate.
State Uncertainty
It may be unclear which Value State applied at the relevant eventpoint.
VASM shall preserve that uncertainty.
For example: records may be incomplete; state changes may occur
between observations; distributed systems may disagree; or
retrospective reconstruction may be required.
Therefore:
State Uncertainty ≠ Permission to Select the Most Convenient
State.
State Conflict
Different authoritative or operational sources may reportconflicting Value States.
VASM shall preserve materially relevant conflict until
sufficiently resolved.
Value State Conflict ≠ Permission for Convenient State Selection.
State Confidence
VASM may qualify State Associations according to the degree ofsupport available.
Possible states include:
Established · Qualified · Partial ·
Ambiguous · Conflicted · Unresolved
The confidence applies to the Event–Value State Association.It does not alter the upstream governance status of the Value
State itself.
State Association Traceability
VASM shall preserve sufficient information to reconstruct: whichGoverned Value Reference is involved; which Governed Value State
is associated; which upstream source governed that state; which
event phase the state relates to; what association basis was
used; whether the state was pre-event, event-phase, or
post-event; whether multiple states existed; whether supersession
occurred; whether correction occurred; whether ambiguity existed;
and whether conflict existed.
VATM subsequently integrates this into the complete TRVAS Value
Association traceability structure.
Governance States
VASM may represent states including:State Association Ready
State Association Under Governance
Pre-Event State Associated
Event-Phase State Associated
Post-Event State Associated
Multi-State Association
Concurrent State Association
Partial State Association
State Association Qualified
State Association Ambiguous
State Association Conflicted
State Association Unresolved
Governed Value State Association
Established
These states describe Event–Value State Association only.Governance Requirements
VASM implementations shall ensure that: Value States are consumedfrom legitimate upstream governance sources; VASM does not
independently redefine Value State; state relevance to the event
is evaluated; pre-event, event-phase, and post-event states can
be distinguished; multiple State Associations can be represented;
concurrent states can remain distinct; partial State Association
can be represented; composite Value References can carry
component-level states; state persistence does not automatically
imply event causation; later states do not overwrite historical
Event–Value State Associations; corrections remain traceable;
State Association remains separate from Value Change Association;
Value State timestamps do not redefine Event Timing; Value State
location does not redefine Event Location; participant
relationships do not establish ownership; Value State remains
distinct from Ownership State; operational availability remains
distinct from legal availability; accounting and tax recognition
remain downstream; Value State does not determine valuation;
Value State does not determine Tax Base; digital-asset protocol
states are not automatically treated as tax states;
machine-generated states can be governed; uncertainty remains
visible; conflict remains visible; and VFM® ownership of Value
State governance remains preserved.
Governance Logic
IF a Governed Value Reference exists and a relevant upstreamGoverned Value State is available, THEN VASM shall evaluate
whether that state materially belongs to the governed event
representation.
IF the relevant state differs across event phases, THEN
materially distinct State Associations shall remain separately
representable.
IF several values possess different states within one event, THEN
the states shall not be collapsed into one aggregate state unless
governance supports such aggregation.
IF a later state supersedes an earlier state, THEN the earlier
Event–Value State Association shall remain historically
reconstructable.
IF the State Association remains uncertain or conflicted, THEN
the corresponding governance state shall remain visible.
IF a State Association depends on a Value Change already governed
through VACM, THEN that dependency shall remain traceable without
VASM redefining the change.
IF State information indicates a possible Event Timing, Event
Boundary, or Event Relationship problem, THEN VASM shall refer
the issue to the relevant TREGA™ layer rather than redefine those
spaces.
IF the relevant Value States are sufficiently associated with the
event, THEN the result shall proceed to VATM for complete Value
Association traceability governance.
Minimum Implementation Framework
A minimum VASM implementation should support:Governed Event Reference The governed event to which the Value
State may be associated.
Governed Value Reference The VARM-governed value reference.
Governed Value State Reference The upstream governed Value State
being associated.
State Association Identifier The stable reference for the
Event–Value State Association.
State Type Reference The upstream governed State classification
where available.
Association Basis The basis supporting the Event–Value State
relationship.
Event Phase Reference Pre-event, event-phase, post-event, or
another governed phase relationship.
State Applicability Point The governed point or interval at which
the state applies.
State Extent Complete, partial, component-level, or otherwise
qualified.
Prior State Reference Relevant earlier Value State where
continuity or transition matters.
Subsequent State Reference Relevant later Value State where
applicable.
Value Change Association Reference The related VACM association
where a change connects relevant states.
Supersession State Whether the state has subsequently been
superseded.
Correction Reference Any governed correction affecting the
association.
Association Confidence The qualified confidence attached to the
State Association.
Ambiguity State Whether the association remains ambiguous.
Conflict State Whether materially conflicting State Associations
exist.
Traceability Reference The information required to reconstruct
the association.
Governance State The current VASM state.
Handoff State Whether the result is ready for VATM.
Governance Outputs
VASM may produce: Governed Pre-Event Value State Association;Governed Event-Phase Value State Association; Governed Post-Event
Value State Association; Governed Multi-State Association
Structure; Governed Concurrent Value State Association; Governed
Partial Value State Association; Governed Component Value State
Association; Value State Transition Reference; Value State
Supersession Record; Value State Association Correction; Value
State Association Confidence State; Value State Association
Ambiguity State; Value State Association Conflict State; and the
principal output: Governed Value State Association Set.
Critical Distinctions
Value State Association ≠ Value State Governance.VFM® governs the state of value. VASM governs whether that state
belongs to the event representation.
Event + Value + State ≠ Established Value State Association by
default.
Existing Value State ≠ Event-Relevant Value State by default.
Pre-Event Value State ≠ Event Outcome.
One Event ≠ One Value State by default.
Post-Event Value State ≠ Tax Consequence.
State Transition Representation ≠ Value Change Governance.
Multiple Value States ≠ Multiple Events by default.
Concurrent Value States ≠ Same Value State.
Partial Value State Association ≠ Complete Value State
Association.
Composite Value Reference ≠ Uniform Value State by default.
State Persistence ≠ Event Causation.
Later Value State ≠ Historical Event Value State.
State Supersession ≠ Historical Erasure.
Value State Association ≠ Value Change Association.
Value State Timestamp ≠ Event Time by default.
Value State Location ≠ Event Location by default.
Participant–Value State Relationship ≠ Ownership.
Value State ≠ Ownership State.
Operational Availability ≠ Legal Availability.
Governed Value State ≠ Accounting Recognition.
Governed Value State ≠ Tax Recognition.
Value State Association ≠ Valuation Determination.
Governed Value State ≠ Tax Base.
Value State Association ≠ Taxable Value Determination.
Protocol State ≠ Tax State.
State Uncertainty ≠ Permission to Select the Most Convenient
State.
Enterprise Application
VASM enables organizations to preserve the relevant state ofvalue at the correct point in an event without converting that
state into legal valuation or tax treatment.
The operational path is:
VAIM — Governed Value Association Candidate Set
↓
VARM — Governed
Value Reference Set
↓
VACM — Governed Value Change Association
Set
↓
VASM — Governed Value State Association Set
↓
VATM — Value
Association Traceability
↓
Governed Value-Associated Event
This allows banks, ERP systems, digital platforms, blockchain
infrastructures, AI agents, autonomous systems, and tax
technology to understand not only which value changed, but also
what governed state of that value is relevant to the event. Use
Case 1 — Digital Asset with Multiple Operational States
A digital asset is associated with a cross-border platform event.
Before the event, the asset is available.
During the event, it becomes temporarily locked through a
protocol.
A transfer then occurs, followed by a later release into another
operational state.
VFM® governs the relevant Value States and Value Changes.
VACM associates the relevant Value Changes with the event.
VASM determines which pre-event, event-phase, and post-event
Value States materially belong to the event representation and
preserves them without interpreting “locked,” “transferred,” or
“released” as jurisdiction-specific tax states.
A downstream tax system can then evaluate the governed event
without rewriting the operational history of the asset. Use Case
2 — Autonomous Resource Consumption and Capacity State
An autonomous production system has available computational and
manufacturing capacity.
An AI agent reserves part of that capacity for an external
service request.
During execution, part of the capacity becomes consumed while
another portion remains reserved but unused.
The event therefore involves several materially different Value
States across the same resource structure.
VASM associates those governed states with the correct event
phases and value components without treating available, reserved,
and consumed capacity as the same economic condition.
It does not determine who owns the capacity, whether consumption
is deductible, or whether the resulting service creates taxable
income.
The result provides downstream governance with a precise and
reconstructable Value State structure.
Canonical Boundary
VASM owns the association of already-governed Value States with aspecific Tax-Relevant Event, including state relevance,
applicability, pre-event, event-phase and post-event association,
multiple and concurrent states, partial association, persistence,
supersession, correction, qualification, uncertainty, conflict,
and State Association-specific traceability.
VASM does not own Value State creation or determination, Value
Change governance, Value Change Association, Value Reference
establishment, complete Value Association traceability, Event
Formation, Event Boundary, Event Timing, Event Location, Event
Participation, Event Relationships, ownership, entitlement,
accountability, liability, valuation, taxable value, Tax Base,
Tax Liability, or any other jurisdiction-specific legal
conclusion.
Its governance ends when the relevant Governed Value States are
sufficiently associated with the event for complete Value
Association traceability governance under VATM.
Canonical Handoff
VACM — Governed Value Change Association Set↓
VASM — Governed
Value State Association Set
↓
VATM — Value Association
Traceability Governance
Canonical Closing Statement
VASM connects the relevant governed state of value to thegoverned event without taking ownership of the Value State
itself.
The state in which value exists during an event and the legal or
tax meaning later assigned to that state are separate governance
questions.
Value State Association ≠ Value State Governance.
Governed Value State ≠ Taxable Value.