#169 Consolidation report: EPM and Delta sheets ignore the ownership window

[Anonymous]

Originally created by: grynn-in

Follow-up from [#161] (PR [#167]).

With --include-epm --include-delta, the Delta sheets compute the value sheet minus the =EPM() sheet. Since [#167], out-of-window entity quarters are 0 on the value sheets, but the EPM cells still return the entity's unwindowed value, so the Delta sheet flags them as differences.

• EPM cells: scripts/build_consolidation_report.py (around line 1368); the subtraction is around line 1469.
• Nothing in the repo calls --include-epm today.

Fix: write 0, or leave blank, in the EPM cells for out-of-window entity-quarters, using the same ownership_window_filter (one extra query). Alternatively, make the EPM formula window-aware.

[Anonymous]

Originally posted by: grynn-in

Verdict: LIVE as written — but check konsolidat#153 first.

scripts/build_consolidation_report.py still exists (69K) and nothing suggests the EPM/Delta windowing described here has changed.

However, this is one of three open issues against that same script — [#169], [#170] and [#185] — and the project's own notes record it as having been broken since F2 (reading retired columns). Fixing three windowing and classification bugs in a script that may not run is the wrong order. Recommend deciding first whether the script is still the delivery path for the consolidation report, then fixing all three together or retiring the lot.

🤖 Triage against main — Claude Code · https://claude.ai/code/session_01P3Pf9835FeLeXjRrYTTZ1M

[Anonymous]

Originally posted by: grynn-in

Blocked on the partial-period decision, now made: the treatment is declared per group (partial_period_treatment on the Consolidation Group root), not chosen by konsol. Decided by Deepak Pai, 18 September 2026 — recorded on konsolidat#171. This issue's ownership-window handling follows from that field plus the boundary fix in [#171].