Unknown cost is not zero. A future retrospective cannot enter price feasibility until DP derives complete direct delivery COGS.
The ledger covers setup, integration/family/source work, buyer-specific review-environment enablement when actually required, event review, evidence resolution, exception/rerun work, delivery QA, closeout and actual direct delivery expenses.
Every selected event stays costed even if evidence is missing or review fails. First-cohort setup is not amortized over hypothetical future volume.
Generic sales, acquisition activity and corporate overhead are separate commercial burdens, not delivery COGS.
No target COGS, price, WTP or pilot is established.