{
  "model": "capacity-value, single period, no discounting",
  "working_weeks_per_year": 46,
  "data_classification": "synthetic example inputs; no employer, customer or personal data",
  "assumptions": [
    {
      "name": "capacity measurement is the input, not the output",
      "statement": "measured_capacity_hours_per_dev_week is an input the reader measures on their own eligible tasks; the model does not estimate it and no vendor figure is used as a default.",
      "basis": "model design",
      "is_assumption": true
    },
    {
      "name": "review overhead is subtracted from gross capacity, never added as a separate cost",
      "statement": "review_overhead_hours_per_dev_week reduces the hours counted as released. Counting the same review hours again as an incremental cost would double count them.",
      "basis": "avoiding double counting",
      "is_assumption": true
    },
    {
      "name": "realization_pct is a scenario dial",
      "statement": "realization_pct converts released capacity into work the organization counts as useful. 25/50/75 are illustrative scenario values, not published enterprise benchmarks.",
      "basis": "sensitivity analysis convention",
      "is_assumption": true
    },
    {
      "name": "loaded rate is a planning rate",
      "statement": "loaded_hourly_rate_usd includes salary, benefits and overhead allocated by the reader. It values capacity; it does not prove cash moved.",
      "basis": "planning convention",
      "is_assumption": true
    },
    {
      "name": "46 working weeks",
      "statement": "Annualization uses 46 weeks to leave room for leave, holidays and non-project time.",
      "basis": "planning convention",
      "is_assumption": true
    },
    {
      "name": "no discounting or cash-flow timing",
      "statement": "The model reports a single yearly rate, not NPV or IRR. Multi-year evaluation should discount explicitly and state the rate.",
      "basis": "scope limit",
      "is_assumption": true
    },
    {
      "name": "no vendor benchmark is embedded",
      "statement": "No published ROI figure (including the Forrester TEI result) is used as a default input or a comparison target.",
      "basis": "evidence policy",
      "is_assumption": true
    },
    {
      "name": "benefit_is_cash is always no",
      "statement": "The output column benefit_is_cash is literally 'no' for every row: the model values released capacity and cannot establish avoided expenditure.",
      "basis": "scope limit",
      "is_assumption": true
    }
  ]
}