Finance Domain

The Finance domain represents the economic resources, financial flows, structures, and instruments that support an organization's operations and strategic objectives. It provides a structured approach for modeling financial assets, budgets, investments, revenue streams, and cost structures.

Schema Version: 2.1
Schema Location: /schemas/finance.schema.json
Specification: JSON Schema Draft-07

Overview

What is the Finance Domain?

The Finance domain captures the financial dimensions of business architecture, enabling finance-centric analysis that drives strategic planning, resource allocation, and performance optimization. The domain covers:

• Financial Resources — Assets, liabilities, and capital elements
• Budgets — Financial planning and control mechanisms
• Investments — Allocations expected to generate future value
• Revenue Streams — Sources of income generation
• Cost Structures — Expense categories and drivers

This domain extends the Orthogramic Metamodel by providing deeper insights into financial operations, capital structures, and investment decisions.

Purpose and Value

The Finance domain enables architects and planners to:

• Analyze financial structures — Understand resource allocation influencing strategy
• Map investments to priorities — Connect capital decisions to strategic objectives
• Monitor financial performance — Track metrics driving business decisions
• Support capital allocation — Enable data-driven funding decisions
• Drive financial sustainability — Improve visibility into costs and revenues

For Data Engineers

The Finance domain maps directly to financial data concepts:

• Financial Resource → Asset /liability entity
• Budget → Budget fact table /dimension
• Investment → Investment portfolio entity
• Revenue Stream → Revenue line item /stream
• Cost Structure → Cost center /expense category

Core Components

The Finance domain uses interconnected financial elements:

1. Financial Resources: Assets, liabilities, capital
2. Budgets: Allocation and control mechanisms
3. Investments: Capital allocations for future value
4. Revenue Streams: Income sources tied to value creation
5. Cost Structures: Expense categories and optimization

Domain Attributes

Core Attributes

Attribute	Type	Description	Required
financeID	String	Unique identifier for the finance element	✓
title	String	Name or title of the financial structure	✓
description	String	Detailed explanation of the financial element	✓
financeDefinition	String	Definition of financial boundaries
orgUnitTitle	String	Organization unit responsible
orgUnitRoles	Array[String]	Roles managing financial elements
totalValue	Object	Current and projected financial dimensions
accountingTreatment	Enum	How treated in accounting systems
fiscalPeriod	Object	Time period for financial management
governanceModel	String	Approach to financial governance
complianceRequirements	Array[String]	Regulatory and reporting requirements
approvalAuthority	Array[String]	Roles with approval authority
marketInfluences	Array[String]	Market factors affecting the element
regulatoryFactors	Array[String]	Regulatory influences
economicConditions	Array[String]	Economic factors affecting the element
strategicPriority	Object	Level of strategic importance
riskProfile	Object	Risk characteristics
performanceIndicators	Array[Object]	Financial performance metrics
dependencies	Array[Object]	Dependencies on other domains
relatedFinancialElements	Array[Object]	Related financial elements
improvementOpportunities	Array[String]	Areas for enhancement
financialResources	Array[Object]	Financial resource elements
budgets	Array[Object]	Budget elements
investments	Array[Object]	Investment elements
revenueStreams	Array[Object]	Revenue stream elements
costStructures	Array[Object]	Cost structure elements

Enumeration Values

Accounting Treatment (accountingTreatment)

Value	Description	Example
Capital	Capitalized asset	Fixed assets, equipment
Operating	Operating expense	Day-to-day costs
Revenue	Revenue recognition	Income sources
Liability	Financial obligation	Debt, payables
Equity	Ownership stake	Shareholder equity

Budget Type (budgetType)

Value	Description	Example
Capital	Capital expenditure budget	Asset acquisitions
Operating	Operating expense budget	Operational costs
Project	Project-specific budget	Initiative funding
Program	Program budget	Multi-project funding
Strategic	Strategic investment budget	Transformation funding

Investment Category (investmentCategory)

Value	Description	Example
Growth	Growth investment	Market expansion
Maintenance	Sustaining investment	Asset maintenance
Transformation	Transformation investment	Digital transformation
Compliance	Compliance investment	Regulatory requirements
Innovation	Innovation investment	R&D, new capabilities

Approval Status (approvalStatus)

Value	Description
Draft	Initial draft
Submitted	Awaiting approval
Under Review	Being reviewed
Approved	Approved for execution
Rejected	Not approved
On Hold	Temporarily paused

Financial Resource Elements

Attribute	Type	Description
resourceID	String	Unique identifier
resourceName	String	Name of the resource
description	String	Detailed description
resourceType	Enum	Classification: Cash, Receivables, Inventory, Fixed Asset, Debt, Equity
resourceValue	Object	Current value and valuation
accountingClassification	Enum	Accounting classification
resourceLifecycle	Object	Lifecycle information
riskProfile	Object	Risk characteristics
performanceBenchmarks	Array[Object]	Performance metrics
strategicPurpose	String	How it supports objectives
governanceControls	Array[Object]	Controls applied
linkedCapabilities	Array[Object]	Capabilities supported
monitoringFrequency	Enum	Assessment frequency

Budget Elements

Attribute	Type	Description
budgetID	String	Unique identifier
budgetName	String	Name of the budget
description	String	Budget purpose description
budgetType	Enum	Classification of budget
budgetPeriod	Object	Time period covered
totalAmount	Object	Total budget amount
budgetCategories	Array[Object]	Major categories within budget
allocationMethodology	Enum	Allocation approach: Zero-Based, Incremental, Value-Based, Activity-Based
approvalStatus	Enum	Current approval status
performanceTracking	Array[Object]	Budget tracking metrics
strategicAlignment	Array[Object]	Strategic objective alignment
assumptions	Array[Object]	Key assumptions
revisionHistory	Array[Object]	Budget revision history
linkedInitiatives	Array[Object]	Funded initiatives

Investment Elements

Attribute	Type	Description
investmentID	String	Unique identifier
investmentName	String	Name of investment
description	String	Investment description
investmentCategory	Enum	Classification of investment
investmentAmount	Object	Total investment amount
investmentTimeline	Object	Investment duration
expectedReturns	Object	Expected ROI and benefits
riskAssessment	Object	Investment risk profile
businessCase	Object	Business justification
approvalStatus	Enum	Current status
performanceTracking	Array[Object]	Investment performance
linkedCapabilities	Array[Object]	Capabilities developed
linkedInitiatives	Array[Object]	Related initiatives

Revenue Stream Elements

Attribute	Type	Description
revenueID	String	Unique identifier
revenueName	String	Name of revenue stream
description	String	Revenue stream description
revenueType	Enum	Type: Product, Service, Subscription, License, Transaction, Other
revenueAmount	Object	Current and projected revenue
revenueGrowth	Object	Growth rate and trajectory
profitMargin	Object	Margin analysis
customerSegments	Array[String]	Contributing segments
products	Array[String]	Products generating revenue
seasonality	Object	Seasonal patterns
dependencies	Array[Object]	Revenue dependencies

Cost Structure Elements

Attribute	Type	Description
costID	String	Unique identifier
costName	String	Name of cost category
description	String	Cost structure description
costType	Enum	Type: Fixed, Variable, Semi-Variable, Step
costCategory	Enum	Category: Direct, Indirect, Overhead, Capital
costAmount	Object	Current cost levels
costDrivers	Array[Object]	Factors driving costs
costTrends	Object	Historical and projected trends
optimizationOpportunities	Array[String]	Cost reduction opportunities
benchmarks	Array[Object]	Industry benchmarks
linkedCapabilities	Array[Object]	Capabilities driving costs

Domain Relationships

The Finance domain integrates with other metamodel domains:

Target Domain	Relationship Type	Description
Strategy	Enablement	Finance enables strategy execution
Capabilities	Funding	Finance funds capability development
Initiatives	Allocation	Budgets allocated to initiatives
Products	Revenue	Products generate revenue streams
Services	Revenue	Services generate revenue streams
Organization	Ownership	Org units own budgets
Performance	Measurement	Financial KPIs tracked
Risk	Exposure	Financial risks identified
Technology	Investment	Technology investments funded
Policy	Compliance	Financial policies enforced

Examples

Example 1: Strategic Investment Portfolio

{
  "financeID": "FIN-INV-001",
  "title": "Strategic Investment Portfolio",
  "description": "The corporate strategic investment portfolio supporting long-term growth initiatives across digital transformation, market expansion, and capability development",
  "financeDefinition": "Strategic financial resources allocated to initiatives that drive future growth and competitive advantage",
  "orgUnitTitle": "Corporate Finance Division",
  "orgUnitRoles": ["Chief Financial Officer", "Investment Director", "Portfolio Manager"],
  "totalValue": {
    "currentValue": "$275 million",
    "projectedValue": "$350 million",
    "projectionYear": "2027",
    "currency": "USD"
  },
  "accountingTreatment": "Capital",
  "fiscalPeriod": {
    "startDate": "2025-01-01",
    "endDate": "2025-12-31"
  },
  "governanceModel": "Investment Review Board with quarterly funding gate reviews",
  "complianceRequirements": [
    "SOX Section 404 controls",
    "Capital allocation policy compliance",
    "Board reporting requirements"
  ],
  "approvalAuthority": [
    "Investment Committee (<$5M)",
    "Executive Committee ($5M-$25M)",
    "Board of Directors (>$25M)"
  ],
  "marketInfluences": [
    "Rising interest rates affecting cost of capital",
    "Industry consolidation creating M&A opportunities",
    "Technology disruption requiring accelerated investment"
  ],
  "regulatoryFactors": [
    "Capital adequacy requirements",
    "SEC reporting obligations",
    "Tax optimization considerations"
  ],
  "economicConditions": [
    "Moderate economic growth forecast (2.7%)",
    "Supply chain constraints affecting project timelines",
    "Inflation impact on project costs"
  ],
  "strategicPriority": {
    "priorityLevel": "high",
    "description": "Directly enables our three strategic pillars: digital transformation, customer excellence, and operational efficiency"
  },
  "riskProfile": {
    "riskLevel": "moderate",
    "mitigationStrategies": [
      "Portfolio diversification across initiative types",
      "Staged funding with gate reviews",
      "Regular portfolio rebalancing"
    ]
  },
  "performanceIndicators": [
    {
      "metricName": "Portfolio Return on Investment",
      "metricDescription": "Weighted average ROI across portfolio",
      "currentValue": "16.8%",
      "targetValue": "20%",
      "unit": "Percentage"
    },
    {
      "metricName": "Investment Utilization",
      "metricDescription": "Percentage of approved funds deployed",
      "currentValue": "78%",
      "targetValue": "90%",
      "unit": "Percentage"
    }
  ],
  "investments": [
    {
      "investmentID": "INV-2025-001",
      "investmentName": "Enterprise Data Platform",
      "description": "Implementation of cloud-native data platform",
      "investmentCategory": "Transformation",
      "investmentAmount": {
        "amount": 12500000,
        "currency": "USD"
      },
      "investmentTimeline": {
        "startDate": "2025-01-01",
        "endDate": "2026-12-31",
        "phases": ["Foundation", "Build", "Scale"]
      },
      "expectedReturns": {
        "roi": "185%",
        "paybackPeriod": "24 months",
        "npv": 18500000
      },
      "approvalStatus": "Approved"
    },
    {
      "investmentID": "INV-2025-002",
      "investmentName": "Customer Experience Transformation",
      "description": "Omnichannel customer experience platform",
      "investmentCategory": "Growth",
      "investmentAmount": {
        "amount": 8500000,
        "currency": "USD"
      },
      "expectedReturns": {
        "roi": "220%",
        "paybackPeriod": "18 months"
      },
      "approvalStatus": "Approved"
    }
  ],
  "dependencies": [
    {
      "dependencyType": "Enabler",
      "domainType": "Strategy",
      "entityID": "STRAT-2025-01",
      "description": "Corporate Growth Strategy 2025-2030"
    },
    {
      "dependencyType": "Critical",
      "domainType": "Capability",
      "entityID": "CAP-FINPLAN-001",
      "description": "Financial Planning and Analysis capability"
    }
  ],
  "improvementOpportunities": [
    "Enhanced predictive analytics for investment outcome forecasting",
    "Integration of ESG metrics into investment evaluation criteria",
    "Streamlined investment approval process for high-potential initiatives"
  ]
}

Example 2: IT Development Budget

{
  "financeID": "FIN-BUD-001",
  "title": "IT Development Budget 2025",
  "description": "Annual funding for technology development initiatives supporting digital transformation",
  "orgUnitTitle": "IT Division",
  "totalValue": {
    "currentValue": "$12.5 million",
    "currency": "USD"
  },
  "fiscalPeriod": {
    "startDate": "2025-01-01",
    "endDate": "2025-12-31"
  },
  "budgets": [
    {
      "budgetID": "BUD-2025-IT-001",
      "budgetName": "Cloud Infrastructure Budget",
      "budgetType": "Capital",
      "totalAmount": {
        "amount": 3200000,
        "currency": "USD"
      },
      "approvalStatus": "Approved",
      "performanceTracking": [
        {
          "metricName": "Budget Utilization",
          "currentValue": "68%",
          "targetValue": "95%"
        }
      ]
    },
    {
      "budgetID": "BUD-2025-IT-002",
      "budgetName": "Application Development Budget",
      "budgetType": "Capital",
      "totalAmount": {
        "amount": 4800000,
        "currency": "USD"
      }
    },
    {
      "budgetID": "BUD-2025-IT-003",
      "budgetName": "Security and Compliance Budget",
      "budgetType": "Operating",
      "totalAmount": {
        "amount": 2100000,
        "currency": "USD"
      }
    }
  ]
}

Example 3: Revenue Analysis

{
  "financeID": "FIN-REV-001",
  "title": "Product Revenue Analysis",
  "description": "Analysis of revenue streams across product portfolio",
  "orgUnitTitle": "Revenue Operations",
  "totalValue": {
    "currentValue": "$450 million",
    "projectedValue": "$520 million"
  },
  "revenueStreams": [
    {
      "revenueID": "REV-SAAS-001",
      "revenueName": "SaaS Subscriptions",
      "revenueType": "Subscription",
      "revenueAmount": {
        "amount": 285000000,
        "currency": "USD"
      },
      "revenueGrowth": {
        "currentRate": 22,
        "projectedRate": 25
      },
      "profitMargin": {
        "gross": 75,
        "contribution": 65
      }
    },
    {
      "revenueID": "REV-PS-001",
      "revenueName": "Professional Services",
      "revenueType": "Service",
      "revenueAmount": {
        "amount": 95000000,
        "currency": "USD"
      },
      "profitMargin": {
        "gross": 45,
        "contribution": 35
      }
    }
  ]
}

Implementation Guidelines

Financial Planning Best Practices

1. Align to strategy — Connect financial planning to strategic objectives
2. Use rolling forecasts — Maintain dynamic forward-looking views
3. Define governance — Establish clear approval authorities
4. Track performance — Monitor actuals against plans
5. Manage risk — Include risk assessment in financial decisions

Financial Metrics Framework

OpenMetadata Integration

For Data Platform Teams

When integrating with OpenMetadata, map Finance entities as follows:

Orthogramic Element	OpenMetadata Entity	Notes
Budget	Dashboard	Budget dashboards
Investment	Custom Entity	Investment tracking
Revenue Stream	Table	Revenue data tables
Cost Structure	Table	Cost center data
Financial Metrics	Metric	Financial KPIs

# Example: Map Finance to OpenMetadata Dashboard
def create_finance_dashboard(finance_element):
    """
    Map Orthogramic Finance to OpenMetadata Dashboard
    """
    return {
        "name": finance_element["financeID"].lower(),
        "displayName": finance_element["title"],
        "description": finance_element["description"],
        "dashboardType": "financial",
        "owner": {"name": finance_element.get("orgUnitTitle", ""), "type": "team"},
        "tags": [
            {"tagFQN": f"AccountingTreatment.{finance_element.get('accountingTreatment', 'unknown')}"}
        ],
        "charts": [
            {
                "name": indicator["metricName"].lower().replace(" ", "_"),
                "displayName": indicator["metricName"],
                "chartType": "metric"
            }
            for indicator in finance_element.get("performanceIndicators", [])
        ]
    }

Schema Reference

• Repository: Orthogramic/Orthogramic_Metamodel
• Schema Location: /schemas/finance.schema.json
• Version: 2.1
• Specification: JSON Schema Draft-07
• License: Creative Commons Attribution-ShareAlike 4.0 (CC BY-SA 4.0)

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