Unresolved fact reserve

An unresolved fact reserve is a controlled list of amounts, classifications, disclosures, or release decisions held outside the base case because required evidence or authority is missing. It is a project-control record, not an accounting account, journal reserve, or license to record a conservative estimate.

For each open item, record the issue, missing fact, evidence request, owner, deadline, possible reporting effects, supported range when available, and stop condition. A stop condition states what evidence or decision will close the item. If no reliable range exists, describe the direction or affected assertions without inventing numbers.

For example, uncertain ownership of escrowed cash can affect the cash population and disclosure. Do not choose zero, the full balance, or the answer that preserves a covenant. Keep the amount open until the contract and legal conclusion supplied by the case resolve ownership.

The reserve protects the base model from hidden assumptions. It does not always require holding the entire package; the release gate considers materiality, pervasiveness, governance, and whether a conditional release is permitted. Every open item must remain visible in the conclusion state, control matrix, and executive explanation until it is resolved or formally accepted.