Business (BUS). BUS is the business of the company: people, organization, legal entities, and the group. A Person is global. Pay, badge, and liability sit on a LegalEntityId. US HoldCo plus subsidiaries. HoldCo is not a plant code. ERP is one company’s books. The group consolidates here — it does not file Form 1120 from a marketing page.
In industry this is Workday / consolidation / badge-system-class capability (capability equals, not products we ship). You are not buying Workday next to a consolidation spreadsheet next to a badge vendor. You are replacing the stack on N23D. 100% Rust we write.
Skill, clearance, who may complete a work order, and which legal entity owns the books live here. MES does not keep a shadow roster. Cross-entity stock is an intercompany sale, not a warehouse transfer that pretends two companies are one closet. The badge and the paycheck cannot disagree on who someone is.
What BUS actually does
BUS merges what used to be sold as separate HR and entity/group products. They share Person and LegalEntityId. They are not two islands.
- Person identity is global. Assignments, employment, pay results, and badge eligibility are per LegalEntityId (employer).
- Org chart is not employer. A dotted line to a HoldCo VP does not move the W-2.
- Legal-entity graph: HoldCo, operating companies, intercompany pairs, books ownership, group close and elimination keys.
- A holding company is a legal person with almost no inventory and a lot of investments. An operating company has inventory, work orders, and people. Same type; different facts. HoldCo is not a plant code in ERP.
- Who may badge into MES, who may approve CCB, who may release PLM — roles on Person, scoped by entity where liability requires it.
- Payroll cash and liability journals post into ERP per employer entity. No fake German wage tax. No fake Lohnsteuer. Honesty about v1 payroll scope is part of the contract.
- Group consolidation sees entity books without stealing them. BUS does not file Form 1120.
What people and employment actually do
- Legal employer and org chart as different trees. BUS owns companies. BUS owns reporting lines. Jobs, positions, FTE, vacancies.
- Workers: employees, contractors, contingent. Hire, change, terminate with reason and rehire eligibility. Transfer between entities is a termination plus hire, or a secondment. Never a silent entity edit. Never an org-chart drag that rewrites the employer.
- Compensation: salary, hourly, allowances. Rates are decimal. No floating-point wages. Benefits eligibility in the US: medical and 401(k) eligibility, not carrier administration.
- Time, attendance, schedules, leave balances. MES may originate a time pair for a work order. BUS owns approval and pay-status. Time on a work order appears on the employing entity’s payroll register and on the work-order cost.
- US multi-state payroll interface, plus a US calculation subset we own (gross-to-net for W-2 employees) or a clean file to an ADP-class provider. Foreign payroll is ingest of pay results from a local provider. We do not compute German Lohnsteuer. Pay result: period, gross, taxes, net, employer cost, produced here for the US or ingested for foreign, always per employing entity.
- I-9, EEO, FLSA classification, workers’ compensation code. Secrets (SSN, bank account) are sealed fields. They are not in the MES badge payload.
- Recruiting lite: requisition on a funded position, applicant, offer letter, handoff to hire. Performance and goals, lite.
- No second badge table in MES. Badge resolves through BUS. Terminate today, badge refused at MES tomorrow.
- A HoldCo finance clerk can be employed by Holdings, Inc. and post on behalf of Manufacturing LLC. Employment entity is not posting entity. On-behalf-of is a BUS posting flag, not a reason to use HoldCo as the vendor.
- Joint-venture employees belong to the JV entity unless a secondment agreement says otherwise. Secondment is an intercompany service plus a BUS assignment flag.
- Hire creates login eligibility. Terminate revokes it. BUS is not the identity provider (IdP); it owns employment eligibility.
- Audit: who changed FLSA status, pay rate, entity. Append-only. 100% Rust we write. No Workday or SuccessFactors runtime.
What legal entities and the group actually do
- Legal-entity graph: corporation, LLC, branch, disregarded entity, foreign, joint venture. Roles: holdco, opco, sales, IP, captive, dormant, JV. Ownership edges with percent, share class, effective dates, control basis (voting, VIE, contract).
- Multiple books per entity: statutory US GAAP, IFRS, local statutory, federal tax, state tax, management. Each with currency and chart of accounts. One operational event can post into several books. Statutory, tax, and management may differ. That is a book difference, not an error.
- Three consolidation trees on the same entities: group GAAP, tax group, management view. Legal is not tax is not management.
- US 1502 membership tests: only includible US corporations owned 80% or more. An LLC disregarded entity is not a 1502 member. Its owner is. A foreign corporation is out. Partnerships and LLCs taxed as partnerships are out. Adding a foreign corp to a 1502 group is a hard fail except for documented exceptions.
- ASC 810 control (voting or VIE) consolidates 100% of the subsidiary, then a noncontrolling-interest line. Foreign sub: local books, translation to USD, cumulative translation adjustment. Not in the US consolidated tax return.
- A branch is not a legal person. Books may still exist for statutory or management. A disregarded entity is one legal person, disregarded for federal tax, still real for state and contract. Tax attributes roll to the owner. Legal books stay on the LLC if the LLC is the contracting party.
- Site and plant hang off an entity. They never replace one. A user works in an entity context. Cross-entity postings are intercompany, not a site transfer with extra fields.
- Item, material variant, and party are group identities. Commercial views (cost, tax code, planning policy, preferred vendor) are per entity. A part designed once can be bought by the GmbH and made by the Nevada LLC. Two commercial rows. One item id.
- Group close: lock entity books, translate foreign functional to group presentation (USD), run the elimination set, post noncontrolling interest, produce group statements. Posted group eliminations live in a consolidation book. BUS journals are not silently deleted.
- Intercompany is always a pair. Creating seller AR creates buyer AP in the same transaction, or the post fails. There is no one-sided intercompany invoice. Agreements carry transfer-pricing method (CUP, resale, cost-plus, residual, profit-split) and index (markup, rate, royalty). Document kinds: invoice, loan, royalty, management fee, stock transfer. An elimination key so consolidation can match.
- Inventory moving from a Nevada plant to a German plant is an intercompany sale, or consignment with an explicit contract. It is not an ERP transfer order. Site transfer is same-entity only. Same-entity warehouse move is a transfer. Cross-entity move is an intercompany sale or explicit consignment. No third kind.
- Unrealized profit in inventory: Nevada sold to the GmbH at markup, GmbH still holds the lot, group inventory comes back to Nevada cost. That rule reads the MES/ERP lot, the intercompany invoice, and Materials cost.
- Elimination catalog, configured, not coded per deal: AR versus AP, revenue versus COGS or expense, unrealized profit in inventory, investment in sub versus sub equity, intercompany loans versus notes.
- Intercompany loans: principal, interest, withholding on cross-border, long-term investment CTA election as a flag, not a comment. US 1502 members: intercompany gain timing follows matching and acceleration. The tax book may defer what GAAP already recognized.
- Shared-services on-behalf-of: HoldCo employees do AP for US operating companies on behalf of those entities. The invoice still posts in the OpCo book. On-behalf-of is a posting flag, not a reason to use HoldCo as the vendor.
- Tax group membership is stored here. BUS does not compute Form 1120 or Form 1122. Build the graph so tax has somewhere to hang.
- FX rates, translation, CTA. Group chart of accounts plus maps. Every posting in the rest of the stack carries LegalEntityId. Peers that post without it do not compile.
- The structure this model must represent without schema changes: US C-corp HoldCo, Nevada manufacturing LLC (disregarded), US sales C-corp, IP LLC, Europe GmbH, Mexico S. de R.L., a 60% JV with noncontrolling interest.
- 100% Rust we write. Industry-class group reporting is the bar. We do not ship Oracle FCCS or SAP Group Reporting.
How N23D puts this in one place
Most stacks fail the day after save, when the model, the ticket, or the invoice becomes someone else’s import. N23D removes that day. This module reads the same record as the others.
- one native Rust binary: N23D. 100% Rust we write. No vendor kernel, ledger, PLC runtime, HRIS, or ITSM as the source of truth. File readers and protocol bridges are interchange.
- One identity plane: Item, VariantId, Person, and AssetId are global. Invoice, work order, inventory, quote, pay result, and NCR sit on a LegalEntityId.
- One digital thread: modules read the same record. There is no daily STEP shuffle as the workflow. Check-in is PLM save. CAM does not fork the body.
- Command::Core is the identity and policy plane. CCB is the full-spectrum change spine (not a second vault). TIX holds operational life of assets; ERP sees only the financial view.
- Materials only from MAT. CAD selects VariantId. Missing density means mass is unknown — we do not invent a number so a BOM or plot closes.
- ERP is one company’s books. BUS holds HR, org, legal entities, and group consolidation. HoldCo is not a plant. No fake Form 1120. No fake Lohnsteuer.
- Item, VariantId, Person, and AssetId stay global. Invoice, WO, inventory, quote, pay, and NCR sit on LegalEntityId.
- MES badge resolves through BUS. PMO resources are BUS persons. CCB approvers are BUS persons.
- ERP never consolidates the group. TIX never owns Person. PLM never owns the W-2.
What we will not fake
This is the product promise, not a claim that every solver and every pack already ships in the binary today. Industry-class names below are capability equals. They are not products we ship.
- We do not ship Workday or a consolidation pack as the runtime.
- We do not file 1120 from BUS. We do not treat HoldCo as a plant.
- We do not fake Lohnsteuer or other jurisdiction wage-tax theater in v1.
- File readers are interchange.
If the badge, the books, and the group still live in three islands, we failed. One business record.
Natively connected, not glued together
N23D runs one data model across design, make, operate, and the business. Nothing is exported as the daily path. Nothing is re-keyed. Nothing is lost in translation between vendors.
- One data model. A part, an order, a nonconformance, a ticket, and a change point at the same objects. No mapping tables, no nightly sync, no drift.
- No export/import loss. Geometry, tolerances, revisions, asset state, and history stay intact because they never leave the system as the daily path.
- Auditability by default. Every change is versioned and attributable, so traceability is a query, not a project.
- Speed. 100% Rust: native performance, small footprint, no runtime surprises.
- Sovereignty. Your data, your infrastructure, your rules. No lock-in.
