# Data dictionary

**All records are fictional.** Keep the raw files unchanged and build your analysis separately. `rules.json` defines the population and assumptions. Blank, zero and unknown are not interchangeable.

## cash_flows.csv

One option-year cash flow in USD, including time zero.

| Field | Meaning |
|---|---|
| `option` | build, buy or partner. Compare consistent incremental operating scope. |
| `year` | Integer 0–4. Zero is now, later periods are year-end. Missing is not assumed zero. |
| `incremental_cash_flow` | Signed net cash flow; negative is an outlay. Specified operating costs, tax, working capital and capital spending are already included. No financing or terminal value. |