board-metrics-operating-reviewlisted

# Board Metrics Operating Review Turn source-backed operating metrics into decisions. Never turn missing data into plausible-looking board numbers. ## Workflow 1. Define the meeting, audience, reporting period, decision calendar, prior commitments, material risks, and board decisions required. 2. Read `references/board-metrics-operating-patterns.md`. 3. Establish current authority at use: metric dictionary/version, locked source extracts, finance close state, billing/CRM/product/support/incident sources, forecast version, currency/FX policy, and owner attestations. 4. Build a metric-release ledger. For every requested metric, record definition, source, period, actual, plan, prior comparator, segment/cohort cut, caveat, confidence, owner, and release status. 5. Reconcile boundary metrics before narrating them: accounting versus billing, bookings versus revenue, contracts versus subscriptions, product identity versus CRM account, gross margin cost allocation, and pipeline forecast. 6. Explain material variance through a driver bridge and counterfactual: price, volume, mix, acquisition, activation, expansion, contraction, churn, cost, timing, one-offs, or data-quality change. Preserve arithmetic reconciliation. 7. Link each narrative claim and board ask to released evidence. Present credible alternatives, recommendation, downside, owner, due date, and close condition. 8. If values are absent or unlocked, emit `not_provided`/`not_released` cells,