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Cedulon: An Audit Layer for Agent-to-Agent Commerce
draft-dogru-cedulon-01

Document Type Active Internet-Draft (individual)
Author Emek Can Doğru
Last updated 2026-08-25
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draft-dogru-cedulon-01
Network Working Group                                        E. C. Dogru
Internet-Draft                           VERAX TEKNOLOJI LIMITED SIRKETI
Intended status: Informational                            26 August 2026
Expires: 27 February 2027

          Cedulon: An Audit Layer for Agent-to-Agent Commerce
                         draft-dogru-cedulon-01

Abstract

   This document defines the Cedulon Protocol, an audit layer for agent-
   to-agent commerce.  Payment rails such as HTTP 402 flows (x402) and
   mandate protocols (AP2) already move value.  They do not, by
   themselves, produce a fail-closed policy check and a signed spend
   receipt that a verifier can reconcile against a rail extract.
   Cedulon specifies a Trade Manifest (signed offer before payment), a
   Policy Decision Point with default deny, a Spend Receipt (COSE/CWT
   claim set after a gated payment), epoch checkpoints, and rail-extract
   reconciliation.  The reconciliation shows that no settlement on the
   extract lacks a receipt and no settled receipt is absent from the
   extract.  That result is unconditional only when the verifier pins
   the rail key out of band and states the period under audit; otherwise
   the document requires it to be reported as conditional.  It also
   defines a Dispute Evidence Bundle (evidence, not an award) and
   optional SCITT anchoring.  Cedulon is not a competitor to x402 or
   AP2; it sits above them.

Status of This Memo

   This Internet-Draft is submitted in full conformance with the
   provisions of BCP 78 and BCP 79.

   Internet-Drafts are working documents of the Internet Engineering
   Task Force (IETF).  Note that other groups may also distribute
   working documents as Internet-Drafts.  The list of current Internet-
   Drafts is at https://datatracker.ietf.org/drafts/current/.

   Internet-Drafts are draft documents valid for a maximum of six months
   and may be updated, replaced, or obsoleted by other documents at any
   time.  It is inappropriate to use Internet-Drafts as reference
   material or to cite them other than as "work in progress."

   This Internet-Draft will expire on 27 February 2027.

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Copyright Notice

   Copyright (c) 2026 IETF Trust and the persons identified as the
   document authors.  All rights reserved.

   This document is subject to BCP 78 and the IETF Trust's Legal
   Provisions Relating to IETF Documents (https://trustee.ietf.org/
   license-info) in effect on the date of publication of this document.
   Please review these documents carefully, as they describe your rights
   and restrictions with respect to this document.

Table of Contents

   1.  Introduction  . . . . . . . . . . . . . . . . . . . . . . . .   3
   2.  Terminology . . . . . . . . . . . . . . . . . . . . . . . . .   4
   3.  Architecture  . . . . . . . . . . . . . . . . . . . . . . . .   5
     3.1.  Policy Decision Point . . . . . . . . . . . . . . . . . .   5
     3.2.  Receipt Issuer  . . . . . . . . . . . . . . . . . . . . .   5
     3.3.  Anchor / SCITT  . . . . . . . . . . . . . . . . . . . . .   6
   4.  Trade Manifest  . . . . . . . . . . . . . . . . . . . . . . .   6
   5.  Spend Receipt . . . . . . . . . . . . . . . . . . . . . . . .   7
     5.1.  Optional payee countersignature . . . . . . . . . . . . .   8
   6.  COSE Profile  . . . . . . . . . . . . . . . . . . . . . . . .   9
     6.1.  Claim labels  . . . . . . . . . . . . . . . . . . . . . .   9
     6.2.  COSE_Sign1 headers  . . . . . . . . . . . . . . . . . . .  11
   7.  Decision Token  . . . . . . . . . . . . . . . . . . . . . . .  11
   8.  Rail Extract Profile  . . . . . . . . . . . . . . . . . . . .  12
     8.1.  Record schema . . . . . . . . . . . . . . . . . . . . . .  12
     8.2.  Scope . . . . . . . . . . . . . . . . . . . . . . . . . .  12
     8.3.  Authentication  . . . . . . . . . . . . . . . . . . . . .  13
     8.4.  Scope agreement . . . . . . . . . . . . . . . . . . . . .  13
   9.  Reconciliation and Epoch Checkpoints  . . . . . . . . . . . .  14
     9.1.  Checkpoint claims . . . . . . . . . . . . . . . . . . . .  14
     9.2.  Genesis and continuity  . . . . . . . . . . . . . . . . .  14
     9.3.  Verification algorithm  . . . . . . . . . . . . . . . . .  15
     9.4.  Finding codes . . . . . . . . . . . . . . . . . . . . . .  17
   10. Lifecycle . . . . . . . . . . . . . . . . . . . . . . . . . .  20
   11. Policy Semantics  . . . . . . . . . . . . . . . . . . . . . .  21
   12. SCITT Anchoring . . . . . . . . . . . . . . . . . . . . . . .  21
   13. Privacy Considerations  . . . . . . . . . . . . . . . . . . .  21
   14. Security Considerations . . . . . . . . . . . . . . . . . . .  21
     14.1.  T1: Prompt injection leads to unauthorized spend . . . .  22
     14.2.  T2: Runaway agent (loop spend) . . . . . . . . . . . . .  22
     14.3.  T3: Replay of payment authority  . . . . . . . . . . . .  23
     14.4.  T4: Receipt forgery or repudiation . . . . . . . . . . .  23
     14.5.  T5: Policy bypass via direct rail access . . . . . . . .  24
     14.6.  T6: TOCTOU between policy check and payment  . . . . . .  25
     14.7.  T7: Signing-key leakage  . . . . . . . . . . . . . . . .  25

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     14.8.  T8: Counterparty price gouging or defective delivery . .  26
     14.9.  MUST-T8-custody  . . . . . . . . . . . . . . . . . . . .  27
     14.10. T9: PII leakage into the transparency log  . . . . . . .  27
     14.11. T10: Secret spend via rail bypass  . . . . . . . . . . .  27
     14.12. T11: Checkpoint suppression or rollback  . . . . . . . .  30
     14.13. Optional escrow role . . . . . . . . . . . . . . . . . .  31
   15. IANA Considerations . . . . . . . . . . . . . . . . . . . . .  31
   16. Implementation Status . . . . . . . . . . . . . . . . . . . .  32
     16.1.  Changes from -00 . . . . . . . . . . . . . . . . . . . .  33
   17. Evolution and Future Work (Informative) . . . . . . . . . . .  34
     17.1.  Re-attestation profile . . . . . . . . . . . . . . . . .  34
     17.2.  Streaming reconciliation . . . . . . . . . . . . . . . .  34
     17.3.  Generalization . . . . . . . . . . . . . . . . . . . . .  34
   18. Informative Notes on Adjacent Protocols . . . . . . . . . . .  35
   19. References  . . . . . . . . . . . . . . . . . . . . . . . . .  35
     19.1.  Normative References . . . . . . . . . . . . . . . . . .  35
     19.2.  Informative References . . . . . . . . . . . . . . . . .  36
   Acknowledgments . . . . . . . . . . . . . . . . . . . . . . . . .  38
   Appendix A.  Test Vectors . . . . . . . . . . . . . . . . . . . .  38
   Author's Address  . . . . . . . . . . . . . . . . . . . . . . . .  39

1.  Introduction

   _Note to Readers:_ This document is submitted as Informational.  The
   author's eventual intended track, if the work is taken up, is a
   Standards Track profile of COSE [RFC9052] and CWT [RFC8392] for
   agent-spend receipts.  This -01 does not claim IETF consensus.

   Agents can now pay.  Open HTTP 402 protocols [X402] attach stablecoin
   settlement to ordinary requests.  Card networks and processors issue
   agent-scoped tokens.  Google's Agent Payments Protocol (AP2) [AP2]
   binds user intent to signed mandates.

   What is missing is an interoperable *audit layer*: a machine-
   checkable answer to "was this spend allowed by policy, against which
   offer, and what bytes were delivered?"  Without that layer, a prompt-
   injected or looping agent can drain a rail that has already accepted
   a valid signature.  A counterparty can ship the wrong artifact.  A
   transparency log, if used at all, is proprietary.

   Cedulon fills that gap.  It does not clear funds, hold custody, or
   operate a payment facilitator.  An optional escrow actor is defined
   only as a third-party role interface (Section 14.13).
   Implementations of this specification MUST NOT take custody of funds
   or operate escrow (MUST-T8-custody).

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   The control is an old one.  Reconciling an internal ledger against an
   external statement is what double-entry bookkeeping [PACIOLI] made
   routine, and signing the artifacts on both sides is Grigg's triple-
   entry idea [GRIGG].  Neither is claimed here.  What this document
   contributes is an open wire profile for that control in a setting
   where the parties are software: a COSE receipt shape, an extract
   shape, a checkpoint chain, and a verification algorithm precise
   enough that two implementations reach the same finding on the same
   evidence.  The novelty is interoperability, not the idea.

   Neighbor drafts are complementary, not substitutes. draft-bates-atp
   [BATES-ATP] covers tamper-evident causal lineage as a signed DAG.
   Cedulon is the completeness layer: a spend that never produced a
   receipt is visible when an authenticated rail extract is reconciled
   (MUST-T10-1).

2.  Terminology

   The key words "MUST", "MUST NOT", "REQUIRED", "SHALL", "SHALL NOT",
   "SHOULD", "SHOULD NOT", "RECOMMENDED", "NOT RECOMMENDED", "MAY", and
   "OPTIONAL" in this document are to be interpreted as described in
   BCP 14 [RFC2119] [RFC8174] when, and only when, they appear in all
   capitals, as shown here.

   The following terms are used:

   Trade Manifest:  A signed statement produced *before* payment.  It
      binds a description of goods or service, price, currency,
      acceptance-criteria hash, cancel condition, expiry, and an
      optional AP2 mandate reference.

   Policy Decision Point (PDP):  The function that evaluates a
      structured spend request against stored policy.  The default is
      deny.

   Spend Receipt:  A signed statement produced *after* a gated payment
      attempt.  It binds payer, payee, amount, currency, policy hash,
      manifestHash or an explicit noManifest flag, rail payment
      reference, timestampMs, nonce, prevReceiptHash, and outcome.

   Receipt Issuer:  The party that signs Spend Receipts.

   Anchor:  An optional SCITT Transparency Service [RFC9943] that
      registers a signed statement and returns a COSE receipt [RFC9942].

   Dispute Evidence Bundle:  A package of the Trade Manifest, the Spend

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      Receipt, and a delivery hash.  It is evidence for a later human or
      legal process.  It is not an arbitral award and not an escrow
      release.

   Decision Token:  A portable, single-use PDP allow encoded as
      COSE_Sign1.  The claim set binds requestHash, policyHash,
      expiryMs, nonce, and singleUseId.  See Section 7.

   Rail Extract:  An authenticated list of settlement records for one
      account, one rail, and one time window.  See Section 8.

3.  Architecture

   Cedulon has three control-plane objects and one optional log:

     Principal --policy--> PDP --allow/deny--> x402/AP2 rail
                                 |
                                 v
                         Receipt Issuer --> Spend Receipt
                                 |
                                 v
                         Anchor / SCITT (optional)

   The payer agent never talks to the rail except through an adapter
   that calls the PDP first (MUST-T5-1).

3.1.  Policy Decision Point

   The PDP evaluates structured fields only (MUST-T1-1): amount,
   currency, payee, tool identifier, nonce, optional manifest hash, and
   evaluation time.  It applies limit, velocity, and scope checks (MUST-
   T2-1, MUST-T2-2).  If the PDP is unreachable, uninitialized, or
   throws, the result is deny (MUST-T2-3).  Denied attempts do not
   increment success counters (MUST-T2-4).

   An allow produces a Decision Token whose requestHash covers six
   fields: amount, currency, payee, tool, nonce, and manifestHash (MUST-
   T3-4, MUST-T6-1).  The token is a COSE_Sign1 object (MUST-T6-4), is
   single-use (MUST-T6-2), and MAY be carried to the adapter that
   performs settlement.

3.2.  Receipt Issuer

   After the adapter attempts settlement (success or a recorded deny
   that still needs an audit trail for an allowed-then-aborted path),
   the Receipt Issuer signs a Spend Receipt over a canonical encoding
   (MUST-T4-1).  Verifiers reject bad signatures and byte mismatch
   (MUST-T4-2).

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3.3.  Anchor / SCITT

   Parties MAY register the signed receipt (or a privacy-preserving hash
   encoding) as a SCITT Signed Statement [RFC9943] and attach the COSE
   receipt (MAY-T4-6).  This document does not operate a Transparency
   Service.

4.  Trade Manifest

   A Trade Manifest is the commerce analogue of a promise: it is issued
   *before* value moves.  It is conceptually symmetric to a later Spend
   Receipt (promise then proof), and it MAY carry an AP2 mandate hash so
   that user intent and the Cedulon offer stay linked (SHOULD-T8-5).

   A Trade Manifest MUST bind all of the following (MUST-T8-1):

   *  goods or service description

   *  price (integer minor units, encoded as a decimal string matching
      0|[1-9][0-9]*)

   *  currency (ISO 4217 alphabetic or a documented token identifier)

   *  acceptance-criteria hash (SHA-256 [RFC6234] of the exact delivery
      bytes or of a declared schema instance)

   *  cancel condition (opaque string agreed by the parties)

   *  expiry (POSIX milliseconds, expiresAtMs)

   It MAY include ap2MandateHash.  The corresponding CBOR label is
   always present; a missing mandate is encoded as CBOR null.

   The manifest is COSE_Sign1 [RFC9052] over a deterministic CBOR claim
   map (Section 6). manifestHash is the SHA-256 of the signed COSE bytes
   (MUST-T8-7).  A spend bound to a manifest MUST be denied if the
   requested amount or currency differs from the manifest (MUST-T8-2) or
   if the manifest is expired (MUST-T3-3).

   A spend that is not bound to a verified manifest MUST be marked
   noManifest on the receipt and MUST still pass limit, velocity, and
   scope checks (MUST-T1-2).  An implementation MAY refuse all
   noManifest spend (MAY-T1-4).

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5.  Spend Receipt

   The Spend Receipt claim set is carried in COSE_Sign1 [RFC9052]
   wrapping a CWT-compatible map [RFC8392].  New receipts MUST use the
   COSE profile (Section 6).

   Claims (MUST-T4-3, MUST-T4-4, MUST-T4-7):

    +=================+===============================================+
    | Claim           | Description                                   |
    +=================+===============================================+
    | payer           | Payer agent identifier                        |
    +-----------------+-----------------------------------------------+
    | payee           | Payee identifier                              |
    +-----------------+-----------------------------------------------+
    | amount          | Minor units as a decimal string 0|[1-9][0-9]* |
    +-----------------+-----------------------------------------------+
    | currency        | Currency identifier                           |
    +-----------------+-----------------------------------------------+
    | policyHash      | SHA-256 of the canonical policy document      |
    |                 | (lowercase hex)                               |
    +-----------------+-----------------------------------------------+
    | manifestHash    | SHA-256 of the signed manifest COSE bytes, or |
    |                 | null when noManifest is true                  |
    +-----------------+-----------------------------------------------+
    | noManifest      | Boolean; MUST be true if and only if          |
    |                 | manifestHash is null                          |
    +-----------------+-----------------------------------------------+
    | x402PaymentRef  | Rail payment reference, or null               |
    +-----------------+-----------------------------------------------+
    | timestampMs     | POSIX milliseconds                            |
    +-----------------+-----------------------------------------------+
    | nonce           | Unique spend nonce; at least 128 bits of      |
    |                 | randomness; unique in the issuer scope        |
    +-----------------+-----------------------------------------------+
    | prevReceiptHash | Previous receipt hash, or null for the first  |
    |                 | receipt (SHOULD-T4-5)                         |
    +-----------------+-----------------------------------------------+
    | outcome         | settled or aborted                            |
    +-----------------+-----------------------------------------------+

                                  Table 1

   A receipt with outcome = settled MUST have a non-null x402PaymentRef
   (MUST-T4-7).  An aborted receipt MUST NOT be added into checkpoint
   totals.

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   All twelve labels in Section 6.1 are always present.  An empty
   optional value is encoded as CBOR null, never by omitting the label.

   receiptHash is the SHA-256 of the receipt's signed COSE bytes,
   encoded as lowercase hex.

   Verifiers MUST reject a receipt if the signature fails or if the
   decoded claim map does not match the presented claims (MUST-T4-2).

5.1.  Optional payee countersignature

   A payee MAY attach a countersignature over the issuer's signed Spend
   Receipt (MAY-T8-9).  The profile uses a *detached* COSE_Sign1
   [RFC9052] whose payload is a CBOR map with a single private-use
   label:

      +========+=============+======================================+
      | Label  | Claim       | CBOR type                            |
      +========+=============+======================================+
      | -70401 | receiptCose | bstr (exact issuer COSE_Sign1 bytes) |
      +--------+-------------+--------------------------------------+

                                  Table 2

   The countersignature uses the header profile in Section 6 and content
   type application/cedulon-countersign+cbor.

   This is a second Sign1 object, not RFC 9052 Countersignature0
   (unprotected-header label 11).  Countersignature0 would write into
   the issuer object and change receiptHash after issue, breaking the
   receipt chain.  A detached Sign1 keeps the issuer bytes stable,
   reuses kid and content-type, and is absent by simply omitting the
   sibling object.

   Absence of a countersignature MUST NOT invalidate the issuer receipt
   (MAY-T8-9).  If a countersignature is present, a verifier MUST reject
   it when the signature fails, when kid or content type does not match
   the configured payee key, or when label -70401 is not the issuer COSE
   bytes (MUST-T8-8).  A Dispute Evidence Bundle that includes a
   verified countersignature has stronger evidence that the payee
   accepted those bytes; the bundle is still not an award (MUST-T8-4).

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6.  COSE Profile

   This profile uses deterministic CBOR [RFC8949] Section 4.2.1
   (definite lengths, shortest integer form, map keys sorted in
   *bytewise lexicographic* order of their encoded keys).
   Implementations MUST encode only the types used by Cedulon claim
   maps: null, bool, unsigned and negative integers, UTF-8 text, byte
   strings, arrays, and maps (MUST-T4-1).

6.1.  Claim labels

   Registered CWT claims [RFC8392] are not required in -01.  Cedulon
   uses CWT private-use integer labels less than -65536 so that the
   profile does not occupy the 100-110 registry range.

   Receipt labels (MUST-T4-3, MUST-T4-4, MUST-T4-7):

        +========+=================+==============================+
        | Label  | Claim           | CBOR type                    |
        +========+=================+==============================+
        | -70001 | payer           | tstr                         |
        +--------+-----------------+------------------------------+
        | -70002 | payee           | tstr                         |
        +--------+-----------------+------------------------------+
        | -70003 | amount          | tstr                         |
        +--------+-----------------+------------------------------+
        | -70004 | currency        | tstr                         |
        +--------+-----------------+------------------------------+
        | -70005 | policyHash      | tstr (lowercase hex SHA-256) |
        +--------+-----------------+------------------------------+
        | -70006 | manifestHash    | tstr / null                  |
        +--------+-----------------+------------------------------+
        | -70007 | noManifest      | bool                         |
        +--------+-----------------+------------------------------+
        | -70008 | x402PaymentRef  | tstr / null                  |
        +--------+-----------------+------------------------------+
        | -70009 | timestampMs     | uint                         |
        +--------+-----------------+------------------------------+
        | -70010 | nonce           | tstr                         |
        +--------+-----------------+------------------------------+
        | -70011 | prevReceiptHash | tstr / null                  |
        +--------+-----------------+------------------------------+
        | -70012 | outcome         | tstr (settled / aborted)     |
        +--------+-----------------+------------------------------+

                                  Table 3

   Checkpoint labels (MUST-T11-1):

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            +========+====================+==================+
            | Label  | Claim              | CBOR type        |
            +========+====================+==================+
            | -70101 | epoch              | uint             |
            +--------+--------------------+------------------+
            | -70102 | startMs            | uint             |
            +--------+--------------------+------------------+
            | -70103 | endMs              | uint             |
            +--------+--------------------+------------------+
            | -70104 | receiptCount       | uint             |
            +--------+--------------------+------------------+
            | -70105 | chainHeadHash      | tstr / null      |
            +--------+--------------------+------------------+
            | -70106 | totals             | map tstr -> tstr |
            +--------+--------------------+------------------+
            | -70107 | prevCheckpointHash | tstr / null      |
            +--------+--------------------+------------------+

                                 Table 4

   Manifest labels (MUST-T8-1):

             +========+========================+=============+
             | Label  | Claim                  | CBOR type   |
             +========+========================+=============+
             | -70201 | description            | tstr        |
             +--------+------------------------+-------------+
             | -70202 | amount                 | tstr        |
             +--------+------------------------+-------------+
             | -70203 | currency               | tstr        |
             +--------+------------------------+-------------+
             | -70204 | acceptanceCriteriaHash | tstr        |
             +--------+------------------------+-------------+
             | -70205 | cancelCondition        | tstr        |
             +--------+------------------------+-------------+
             | -70206 | expiresAtMs            | uint        |
             +--------+------------------------+-------------+
             | -70207 | ap2MandateHash         | tstr / null |
             +--------+------------------------+-------------+

                                  Table 5

   Decision Token labels (MUST-T6-4):

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          +========+=============+==============================+
          | Label  | Claim       | CBOR type                    |
          +========+=============+==============================+
          | -70301 | requestHash | tstr                         |
          +--------+-------------+------------------------------+
          | -70302 | policyHash  | tstr (lowercase hex SHA-256) |
          +--------+-------------+------------------------------+
          | -70303 | expiryMs    | uint                         |
          +--------+-------------+------------------------------+
          | -70304 | nonce       | tstr                         |
          +--------+-------------+------------------------------+
          | -70305 | singleUseId | tstr                         |
          +--------+-------------+------------------------------+

                                  Table 6

6.2.  COSE_Sign1 headers

   The protected header MUST be a deterministic CBOR map containing
   (MUST-T4-1, MUST-T4-8):

   *  1 (alg) = -19 (Ed25519, [RFC9864]; the generic EdDSA value -8 from
      [RFC9053] is deprecated for this profile)

   *  3 (content type) = a tstr that distinguishes the payload:
      application/cedulon-receipt+cbor, application/cedulon-
      checkpoint+cbor, application/cedulon-manifest+cbor, application/
      cedulon-decision+cbor, or application/cedulon-countersign+cbor

   *  4 (kid) = bstr, mandatory.  The profile computes kid as the first
      eight bytes of SHA-256 over the issuer's SubjectPublicKeyInfo DER.
      A verifier MUST obtain the public key from an authenticated
      channel (preconfigured issuer set, directory, or transparency
      statement) and MUST reject a message whose kid does not match that
      key.

   The unprotected header MUST be empty.  The payload MUST be the CBOR
   encoding of the claim map.  The signature is Ed25519 [RFC8032] over
   the COSE Sig_structure ["Signature1", protected, h'', payload].

7.  Decision Token

   A Decision Token is the portable encoding of a PDP allow.  It is
   COSE_Sign1 with the header profile in Section 6 and the labels in
   Section 6.1.  All five labels are always present (MUST-T6-4).

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   requestHash MUST be the six-field hash defined for the PDP (MUST-
   T6-1). policyHash MUST be the SHA-256 of the canonical policy
   document the PDP evaluated. expiryMs is a Unix time in milliseconds
   after which the token MUST be treated as expired (SHOULD-T6-3). nonce
   is the request nonce. singleUseId is the identifier consumed on the
   first settlement attempt (MUST-T6-2).

   A party that accepts a Decision Token MUST reject it if the signature
   fails, if kid does not match a configured PDP key, if the content
   type is not application/cedulon-decision+cbor, if the decoded claim
   map does not match the presented claims, or if expiryMs is in the
   past (MUST-T6-5).

8.  Rail Extract Profile

   A verifier checks completeness against a *rail extract*, not against
   the issuer's own receipts alone (MUST-T10-7).

8.1.  Record schema

   Each settlement record MUST contain:

              +=============+===============================+
              | Field       | Type                          |
              +=============+===============================+
              | ref         | tstr (rail payment reference) |
              +-------------+-------------------------------+
              | amount      | tstr matching 0|[1-9][0-9]*   |
              +-------------+-------------------------------+
              | currency    | tstr                          |
              +-------------+-------------------------------+
              | timestampMs | uint                          |
              +-------------+-------------------------------+

                                  Table 7

8.2.  Scope

   An extract is scoped to one account identifier, one rail identifier,
   and one half-open time window [windowStartMs, windowEndMs).

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8.3.  Authentication

   The mock rail in the companion implementation signs the extract with
   Ed25519 over a canonical encoding of the scoped body.  A verifier
   MUST obtain the extract from the rail or from a signature the rail
   published (MUST-T10-7).  A deployment that cannot do so is running
   the reconciliation against evidence it did not obtain independently,
   and MUST report the guarantee as conditional.

   A signature on an extract proves internal consistency, not origin: a
   key generated by whoever produced the object verifies against itself.
   The verifier therefore MUST obtain the rail's public key out of band
   and MUST verify the extract signature against that key rather than
   against any key the extract carries (MUST-T10-8).  A verifier that
   holds no such key MUST treat the guarantee as conditional.

   Keys are compared as bytes.  A verifier MUST compare the pinned key
   and the key that signed the extract by their SubjectPublicKeyInfo DER
   encoding, not by any text encoding of it, so that the same key
   presented in a different envelope still compares equal (MUST-T10-9).
   A pinned key the verifier cannot decode is a fault in the verifier's
   own configuration, not evidence about the extract, and MUST be
   reported as trust-key-unreadable rather than as a key mismatch.

   What a verifier emits for an extract it cannot authenticate depends
   on whether it stated an expectation.  With no pinned key the verifier
   has asserted nothing, so an extract that does not carry a verifiable
   signature is unauthenticated-extract, a warning: completeness
   findings may still be computed, but the guarantee is *conditional* on
   the extract being authentic.  With a pinned key the verifier has
   asserted what it requires, and an extract that fails to meet it is a
   failure rather than a caveat; see the verification algorithm for
   which finding applies. -00 defined only the first case, and readers
   of -00 should note that this revision makes the pinned case fail
   closed.  See Section 14.

8.4.  Scope agreement

   An extract declares a window and carries settlement records.  The two
   MUST agree: a verifier MUST report every settlement record whose
   timestampMs falls outside [windowStartMs, windowEndMs) as extract-
   scope-mismatch, identified by that record's ref (MUST-T10-10).  This
   check is about the extract's internal consistency and MUST be
   performed whether or not a rail key is pinned.

   A verifier that knows which account, rail, and window it is auditing
   MUST also check the extract against that expectation and MUST fail
   closed when the extract does not cover it (MUST-T10-11).  An extract

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   for another account or rail, or one whose window does not span the
   period under audit, cannot support a completeness claim about that
   period.

   A verifier that states no period leaves the extract free to define
   one, and an extract that reports on a millisecond balances as easily
   as one that reports on a month.  Pinning a key establishes who
   signed; only a stated period establishes what the signature had to
   cover.  A verifier that has not stated the period under audit
   therefore MUST emit unstated-audit-window and MUST treat the
   guarantee as conditional (MUST-T10-15), whatever else verifies.

9.  Reconciliation and Epoch Checkpoints

   Completeness is the property that, given an authenticated rail
   extract, every settlement in the extract has a matching settled Spend
   Receipt, every settled receipt has a matching settlement, receipt and
   checkpoint hash chains verify, and checkpoint totals equal the sum of
   *settled* receipts in the checkpoint window.  If a spend occurred
   without a receipt, the missing receipt is itself the evidence (MUST-
   T10-2).

9.1.  Checkpoint claims

   An epoch checkpoint MUST be COSE_Sign1-signed with the header profile
   in Section 6 and MUST bind all of the following (MUST-T11-1):

   epoch, startMs, endMs, receiptCount, chainHeadHash, totals, and
   prevCheckpointHash.

   The checkpoint window is half-open [startMs, endMs) (MUST-T11-7).
   receiptCount MUST equal the number of receipts (settled and aborted)
   whose timestampMs falls in that window. chainHeadHash MUST equal
   receiptHash of the last receipt in that window, or null if the window
   is empty (MUST-T11-2). totals MUST sum only receipts with outcome =
   settled.

9.2.  Genesis and continuity

   The first checkpoint in a presented chain is the genesis checkpoint
   of that chain.  Its prevCheckpointHash MUST be null.  Epoch numbers
   MUST be consecutive integers.  Adjacent windows MUST satisfy
   next.startMs = prev.endMs (MUST-T11-8).

   A later checkpoint that omits a prefix of earlier epochs (prefix
   deletion) is detectable only if an external witness (transparency
   log) has recorded the missing prefix (MUST-T11-9).  Without that
   witness, T11 guarantees about suppression are *conditional*.

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9.3.  Verification algorithm

   A verifier MUST perform all of these steps and MUST report every
   finding they produce (MUST-T10-1, MUST-T11-2).  They are numbered for
   reference, not to require an evaluation order: no step short-circuits
   another, and an implementation may evaluate them in any order that
   produces the same set of findings.

   When a step names an identifier in backticks, that identifier SHOULD
   be used for the condition in diagnostic output.  The normative
   requirement is the behaviour: report the condition, identified by the
   ref or other handle given in the step.  The identifiers are not an
   interoperability surface.

   1.   Establish the subject of the audit.  When an extract is
        supplied, the settlement records it carries are the ones
        reconciled; a settlement list from any other source MUST NOT be
        substituted for them (MUST-T10-12).  If the caller supplies both
        and they differ, the verifier MUST report that the caller-
        supplied list disagrees with the extract, and MUST still
        reconcile the extract.  The identifier extract-settlement-
        mismatch SHOULD be used for this condition in diagnostic output.

   2.   Verify the extract signature against the out-of-band rail key
        (MUST-T10-8, MUST-T10-9).  If no key is pinned, the verifier
        MUST treat the completeness guarantee as conditional (MUST-
        T10-7).  The identifier unauthenticated-extract SHOULD be used
        for this condition in diagnostic output.  If a key is pinned and
        cannot be decoded, the verifier MUST report that the pinned key
        is unreadable.  The identifier trust-key-unreadable SHOULD be
        used for this condition.  If a key is pinned and the signature
        does not verify against it, or verifies against a different key,
        the verifier MUST report that the extract is not signed by the
        pinned key.  The identifier extract-key-mismatch SHOULD be used
        for this condition.  A finding that puts the extract itself in
        doubt MUST prevent an unconditional guarantee.

   3.   Check scope.  The verifier MUST report each settlement record
        whose timestampMs falls outside the declared window, identified
        by that record's ref (MUST-T10-10).  When the verifier states an
        expected account, rail, or window, it MUST report an extract
        that does not cover it (MUST-T10-11).  The identifier extract-
        scope-mismatch SHOULD be used for both conditions.  If the
        verifier stated no period, it MUST treat the guarantee as
        conditional (MUST-T10-15).  The identifier unstated-audit-window
        SHOULD be used for this condition.

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   4.   Decode each Spend Receipt COSE_Sign1.  Reject if Ed25519 verify
        fails, if kid does not match the configured issuer key, if the
        content type is not the receipt type, or if the decoded claim
        map does not match the presented claims (MUST-T4-2, MUST-T4-8).

   5.   Scope the receipts.  When an extract is supplied, only receipts
        whose timestampMs falls in the extract's declared window are
        reconciled against it (MUST-T10-16).  A receipt outside that
        window is not a completeness failure against this extract;
        auditing a longer period requires extracts that cover it.
        Receipts remain subject to every other check regardless of
        window.

   6.   Walk receipts in issuer order.  The first prevReceiptHash MUST
        be null.  Each later prevReceiptHash MUST equal receiptHash of
        the previous receipt.  A miss MUST be reported as a break in the
        receipt chain.  The identifier receipt-chain-break SHOULD be
        used for this condition.

   7.   Index settled receipts and extract records by ref.  A ref that
        appears more than once on either side MUST be reported as a
        repeated reference (MUST-T10-6).  The identifier duplicate-ref
        SHOULD be used for this condition.

   8.   For each ref that appears exactly once on each side, require a
        one-to-one match on ref AND amount AND currency (MUST-T10-1).
        Amount or currency mismatch MUST be reported as a settlement
        that does not match its receipt, identified by that ref.  The
        identifier settlement-mismatch SHOULD be used for this
        condition.  A settlement with no receipt MUST be reported as
        lacking a receipt, identified by its ref (MUST-T10-2).  The
        identifier settlement-without-receipt SHOULD be used for this
        condition.  A settled receipt with no extract row MUST be
        reported as a completeness failure (MUST-T10-3).  The identifier
        receipt-without-settlement SHOULD be used for this condition.  A
        settled receipt with a null rail ref MUST be reported as settled
        without a rail reference.  The identifier settled-without-ref
        SHOULD be used for this condition.

   9.   A ref already reported as repeating MUST still be reconciled by
        amount rather than dropped from the comparison (MUST-T10-13).
        For each currency under that ref, compare the total settled
        against the total receipted.  A settled total that exceeds the
        receipted total MUST be reported as a settlement lacking a
        receipt, and the finding MUST state the unaccounted amount.  The
        identifier settlement-without-receipt SHOULD be used for this
        condition.  A settled total that is less than the receipted
        total MUST be reported as a settlement that does not match its

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        receipt, identified by that ref.  The identifier settlement-
        mismatch SHOULD be used for this condition.  An amount on that
        repeating ref that cannot be parsed as an integer MUST be
        reported without abandoning the audit; the identifier malformed-
        amount SHOULD be used for this condition.  A verifier MUST still
        report findings for the remaining records.

   10.  Aborted receipts are not matched to extract rows and are not
        added to totals.

   11.  Decode each checkpoint.  Reject a failed signature.  Require
        receiptCount, chainHeadHash, and totals to match the receipts in
        [startMs, endMs) as defined above (MUST-T11-2).

   12.  Every chained receipt MUST fall in exactly one checkpoint
        window.  A gap or double count MUST be reported as a window
        coverage failure (MUST-T11-7, MUST-T11-8).  The identifier
        window-coverage SHOULD be used for this condition.

   13.  Walk checkpoints in epoch order. prevCheckpointHash MUST equal
        the SHA-256 of the previous checkpoint COSE bytes, or null for
        genesis (MUST-T11-4).

   14.  If two successfully verified checkpoints share an epoch number
        and have different hashes, the verifier MUST report equivocation
        (MUST-T11-3).  The identifier equivocation SHOULD be used for
        this condition.

   15.  If any finding remains that is not a warning (a warning is a
        condition that only makes the completeness guarantee
        conditional), the audit MUST fail (MUST-T10-4).

9.4.  Finding codes

   The identifiers below are for diagnostic output.  They are not an
   interoperability surface.  A finding object that can be carried on
   the wire is outside the scope of this document and may be defined
   later.  Two implementations interoperate when they accept the same
   inputs and fail or warn on the same conditions, not when they print
   the same strings.

   A condition that makes the audit fail is a finding.  A condition that
   only makes the completeness guarantee conditional is a warning.
   Warnings MUST still appear in operator-facing output (MUST-T10-14).

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    +=============================+=============+=====================+
    | Code                        | Effect      | Meaning             |
    +=============================+=============+=====================+
    | settlement-without-receipt  | audit fails | Extract row has no  |
    |                             |             | matching settled    |
    |                             |             | receipt, or a       |
    |                             |             | repeating ref       |
    |                             |             | settled more than   |
    |                             |             | it receipted        |
    +-----------------------------+-------------+---------------------+
    | receipt-without-settlement  | audit fails | Settled receipt ref |
    |                             |             | is not on the       |
    |                             |             | extract             |
    +-----------------------------+-------------+---------------------+
    | settlement-mismatch         | audit fails | Same ref, different |
    |                             |             | amount or currency, |
    |                             |             | including a         |
    |                             |             | repeating ref that  |
    |                             |             | settled less than   |
    |                             |             | it receipted        |
    +-----------------------------+-------------+---------------------+
    | duplicate-ref               | audit fails | Ref appears more    |
    |                             |             | than once on one    |
    |                             |             | side                |
    +-----------------------------+-------------+---------------------+
    | settled-without-ref         | audit fails | outcome is settled  |
    |                             |             | and x402PaymentRef  |
    |                             |             | is null             |
    +-----------------------------+-------------+---------------------+
    | receipt-chain-break         | audit fails | Signature or        |
    |                             |             | prevReceiptHash     |
    |                             |             | failed              |
    +-----------------------------+-------------+---------------------+
    | checkpoint-total-mismatch   | audit fails | Totals, count,      |
    |                             |             | signature, or       |
    |                             |             | checkpoint chain    |
    |                             |             | failed              |
    +-----------------------------+-------------+---------------------+
    | checkpoint-head-mismatch    | audit fails | chainHeadHash is    |
    |                             |             | not the last in-    |
    |                             |             | window receipt      |
    +-----------------------------+-------------+---------------------+
    | equivocation                | audit fails | Two distinct hashes |
    |                             |             | for one epoch       |
    +-----------------------------+-------------+---------------------+
    | window-coverage             | audit fails | Gap, overlap, or    |
    |                             |             | non-adjacent / non- |
    |                             |             | consecutive windows |

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    +-----------------------------+-------------+---------------------+
    | unauthenticated-extract     | guarantee   | No pinned rail key, |
    |                             | conditional | or the extract has  |
    |                             |             | no verifiable       |
    |                             |             | signature           |
    +-----------------------------+-------------+---------------------+
    | extract-key-mismatch        | audit fails | Extract is signed   |
    |                             |             | by a key other than |
    |                             |             | the pinned rail     |
    |                             |             | key, or does not    |
    |                             |             | verify against it   |
    +-----------------------------+-------------+---------------------+
    | trust-key-unreadable        | audit fails | The pinned rail key |
    |                             |             | could not be        |
    |                             |             | decoded; the        |
    |                             |             | verifier's          |
    |                             |             | configuration is at |
    |                             |             | fault               |
    +-----------------------------+-------------+---------------------+
    | extract-scope-mismatch      | audit fails | A record falls      |
    |                             |             | outside the         |
    |                             |             | declared window, or |
    |                             |             | the extract does    |
    |                             |             | not cover the       |
    |                             |             | expected account,   |
    |                             |             | rail, or window     |
    +-----------------------------+-------------+---------------------+
    | extract-settlement-mismatch | audit fails | A caller-supplied   |
    |                             |             | settlement list     |
    |                             |             | disagrees with the  |
    |                             |             | extract; the        |
    |                             |             | extract is          |
    |                             |             | authoritative       |
    +-----------------------------+-------------+---------------------+
    | malformed-amount            | audit fails | An amount on a ref  |
    |                             |             | already reported as |
    |                             |             | repeating that      |
    |                             |             | could not be parsed |
    |                             |             | as an integer       |
    +-----------------------------+-------------+---------------------+
    | unstated-audit-window       | guarantee   | The verifier stated |
    |                             | conditional | no period, so the   |
    |                             |             | extract defined its |
    |                             |             | own                 |
    +-----------------------------+-------------+---------------------+
    | countersign-bad             | audit fails | Present payee       |
    |                             |             | countersignature    |
    |                             |             | failed verify       |

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    +-----------------------------+-------------+---------------------+

                                  Table 8

   A finding that puts the extract itself in doubt (extract-key-
   mismatch, trust-key-unreadable, extract-scope-mismatch, or extract-
   settlement-mismatch) MUST also prevent an unconditional guarantee,
   not merely fail the audit.

   An unconditional guarantee therefore requires all of: an extract, a
   pinned rail key the extract's signature verifies against, a stated
   period the extract covers, and no finding that puts the extract in
   doubt.  Anything less is conditional, and the report MUST say so.

   An implementation MUST make the guarantee and any warnings visible in
   whatever human-readable audit report it produces under this document,
   not only in a returned structure (MUST-T10-14).  A report that says
   the books balance while withholding that the balance is conditional
   invites the reader to take a conditional result for an unconditional
   one.

   Checkpoints SHOULD be registered with a Transparency Service (SHOULD-
   T11-5).  A test deployment MAY use an in-process append-only log as
   the witness (MAY-T11-6).  Cedulon still MUST NOT take custody.

10.  Lifecycle

   1.  *Manifest.* Parties sign a Trade Manifest (optional for metered
       API spend; required for goods with acceptance criteria).

   2.  *Policy check.* The adapter submits a structured request to the
       PDP.  Default is deny.  An allow is a Decision Token (MUST-T6-4).

   3.  *Payment.* On allow, the adapter performs the x402 (or other
       rail) exchange using exactly the decision fields (MUST-T6-1).
       The Decision Token is consumed (MUST-T6-2).  A reused nonce is
       denied (MUST-T3-1, MUST-T3-2).  A tampered or expired token is
       denied (MUST-T6-5).

   4.  *Receipt.* The Receipt Issuer signs a Spend Receipt.  Rail
       credentials MUST NOT appear in the receipt, logs, or tool results
       (MUST-T5-2, MUST-T7-1).

   5.  *Dispute Evidence Bundle.* If delivery bytes do not match the
       acceptance-criteria hash, an implementation MUST be able to emit
       a bundle of manifest + receipt + delivery hash (MUST-T8-3).  The
       bundle MUST NOT be described as an arbitral award or escrow
       release (MUST-T8-4).

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11.  Policy Semantics

   Policy is default deny.  The engine understands three families of
   rule:

   *  *Limit:* maximum amount per payment; maximum cumulative amount per
      window (MUST-T2-2).

   *  *Velocity:* maximum number of allowed payments per window (MUST-
      T2-1).

   *  *Scope:* optional allow-lists for payee, currency, and tool name.

   Fail-closed: missing engine, crash, or exception yields deny (MUST-
   T2-3).  Implementations SHOULD emit stable reason codes (SHOULD-
   T2-5).  Decision tokens SHOULD expire after a short TTL (SHOULD-
   T6-3).

   The agent-facing spend interface MUST invoke the PDP and MUST NOT
   expose a parallel ungated rail call to the model (MUST-T5-1).

12.  SCITT Anchoring

   A Receipt Issuer or relying party MAY construct a SCITT Signed
   Statement whose payload is either the Spend Receipt COSE object or a
   privacy profile (Section 13) and register it with a Transparency
   Service [RFC9943].  The service returns a COSE receipt [RFC9942].
   Embedding that receipt yields a Transparent Statement.  Cedulon does
   not define a new transparency algorithm.

13.  Privacy Considerations

   A public transparency encoding MUST support omitting or hashing payer
   and payee identifiers and MUST support amount redaction or bucket
   encoding (MUST-T9-1).  Implementations MUST NOT write government-ID
   numbers, payment-instrument PAN, or street address into a public
   statement (MUST-T9-2).  Default public anchors SHOULD publish
   policyHash, manifestHash, receiptHash, and timestampMs rather than
   full claims (SHOULD-T9-3).  A private auditor MAY receive an
   unredacted receipt out of band (MAY-T9-4).

14.  Security Considerations

   This section is authoritative for the protocol requirements in this
   document.  The companion repository file THREAT_MODEL.md is
   informative and MUST NOT be read as overriding this section.

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   Requirement identifiers take the form KEYWORD-Tn-k, where KEYWORD is
   MUST, SHOULD, or MAY, n is the threat number in this section, and k
   is a sequence number within that threat.  MUST-T8-custody is the
   custody prohibition under T8.  The tables below define the
   requirement text those citations refer to.

14.1.  T1: Prompt injection leads to unauthorized spend

      +=============+==============================================+
      | ID          | Requirement                                  |
      +=============+==============================================+
      | MUST-T1-1   | The PDP MUST decide from structured request  |
      |             | fields and stored policy, not from model-    |
      |             | generated prose.                             |
      +-------------+----------------------------------------------+
      | MUST-T1-2   | A spend that is not bound to a verified      |
      |             | Trade Manifest MUST be marked no-manifest on |
      |             | the Spend Receipt and MUST still be subject  |
      |             | to limit, velocity, and scope policy.        |
      +-------------+----------------------------------------------+
      | SHOULD-T1-3 | Hosts SHOULD require a human confirmation    |
      |             | channel for first-use payees.                |
      +-------------+----------------------------------------------+
      | MAY-T1-4    | An implementation MAY refuse all no-manifest |
      |             | spend.                                       |
      +-------------+----------------------------------------------+

                                 Table 9

14.2.  T2: Runaway agent (loop spend)

    +=============+==================================================+
    | ID          | Requirement                                      |
    +=============+==================================================+
    | MUST-T2-1   | Policy MUST express a maximum payment count per  |
    |             | configured time window (velocity).               |
    +-------------+--------------------------------------------------+
    | MUST-T2-2   | Policy MUST express a maximum amount per payment |
    |             | and a maximum cumulative amount per window.      |
    +-------------+--------------------------------------------------+
    | MUST-T2-3   | If the PDP is unreachable, uninitialized, or     |
    |             | throws during evaluation, the spend MUST be      |
    |             | denied (fail-closed, default deny).              |
    +-------------+--------------------------------------------------+
    | MUST-T2-4   | A denied attempt MUST NOT increment the allowed- |
    |             | spend counters as if it had succeeded.           |
    +-------------+--------------------------------------------------+
    | SHOULD-T2-5 | Implementations SHOULD emit a stable reason code |

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    |             | for velocity and limit denials.                  |
    +-------------+--------------------------------------------------+

                                 Table 10

14.3.  T3: Replay of payment authority

         +=============+=========================================+
         | ID          | Requirement                             |
         +=============+=========================================+
         | MUST-T3-1   | Every spend attempt that the PDP allows |
         |             | MUST include a nonce that the           |
         |             | implementation has not accepted before. |
         +-------------+-----------------------------------------+
         | MUST-T3-2   | A second attempt that reuses a nonce    |
         |             | MUST be denied.                         |
         +-------------+-----------------------------------------+
         | MUST-T3-3   | A Trade Manifest MUST carry an expiry;  |
         |             | a spend against an expired manifest     |
         |             | MUST be denied.                         |
         +-------------+-----------------------------------------+
         | MUST-T3-4   | A PDP allow decision MUST be bound to a |
         |             | hash of the request fields it evaluated |
         |             | and MUST be single-use.                 |
         +-------------+-----------------------------------------+
         | SHOULD-T3-5 | Nonce stores SHOULD persist across      |
         |             | process restart when the deployment is  |
         |             | not a test fixture.                     |
         +-------------+-----------------------------------------+

                                  Table 11

14.4.  T4: Receipt forgery or repudiation

   +=============+====================================================+
   | ID          | Requirement                                        |
   +=============+====================================================+
   | MUST-T4-1   | A Spend Receipt MUST be signed by the Receipt      |
   |             | Issuer over a canonical encoding of its claims.    |
   +-------------+----------------------------------------------------+
   | MUST-T4-2   | Verifiers MUST reject a receipt whose signature    |
   |             | does not validate or whose canonical bytes do not  |
   |             | match the signed payload.                          |
   +-------------+----------------------------------------------------+
   | MUST-T4-3   | A Spend Receipt MUST include payer, payee, amount, |
   |             | currency, policyHash, timestampMs, and nonce.      |
   +-------------+----------------------------------------------------+
   | MUST-T4-4   | A Spend Receipt MUST include manifestHash or an    |

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   |             | explicit noManifest flag, never an ambiguous empty |
   |             | hash.  Empty optional values are CBOR null; labels |
   |             | are never absent.                                  |
   +-------------+----------------------------------------------------+
   | SHOULD-T4-5 | Receipts SHOULD form a hash chain                  |
   |             | (prevReceiptHash) so omission is detectable within |
   |             | one issuer stream.                                 |
   +-------------+----------------------------------------------------+
   | MAY-T4-6    | Parties MAY register the signed receipt as a SCITT |
   |             | statement to obtain a COSE receipt.                |
   +-------------+----------------------------------------------------+
   | MUST-T4-7   | A Spend Receipt MUST include outcome (settled or   |
   |             | aborted).  A settled receipt MUST have a non-null  |
   |             | rail ref.  Aborted receipts MUST NOT enter         |
   |             | checkpoint totals.                                 |
   +-------------+----------------------------------------------------+
   | MUST-T4-8   | COSE_Sign1 protected headers MUST use alg -19      |
   |             | (Ed25519), a mandatory kid, and a payload-specific |
   |             | content type.  Verifiers MUST reject a kid that    |
   |             | does not match the configured issuer key.          |
   +-------------+----------------------------------------------------+

                                 Table 12

14.5.  T5: Policy bypass via direct rail access

        +=============+==========================================+
        | ID          | Requirement                              |
        +=============+==========================================+
        | MUST-T5-1   | The agent-facing spend interface MUST    |
        |             | invoke the PDP and MUST NOT expose a     |
        |             | parallel ungated rail call to the model. |
        +-------------+------------------------------------------+
        | MUST-T5-2   | Rail credentials, wallet handles, and    |
        |             | facilitator tokens MUST NOT be placed in |
        |             | tool results or prompts.                 |
        +-------------+------------------------------------------+
        | SHOULD-T5-3 | Hosts SHOULD run the PDP and signing     |
        |             | keys in a process the model runtime      |
        |             | cannot write.                            |
        +-------------+------------------------------------------+
        | MAY-T5-4    | A deployment MAY use OS or hardware      |
        |             | isolation between the model and the PDP. |
        +-------------+------------------------------------------+

                                 Table 13

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14.6.  T6: TOCTOU between policy check and payment

   +=============+=====================================================+
   | ID          | Requirement                                         |
   +=============+=====================================================+
   | MUST-T6-1   | Payment settlement MUST use the same six            |
   |             | requestHash fields the PDP evaluated:               |
   |             | amount, currency, payee, tool, nonce, and           |
   |             | manifestHash.                                       |
   +-------------+-----------------------------------------------------+
   | MUST-T6-2   | An allow decision MUST be consumed on the           |
   |             | first settlement attempt, success or                |
   |             | fail-closed abort, and MUST NOT authorize           |
   |             | a later different request.                          |
   +-------------+-----------------------------------------------------+
   | SHOULD-T6-3 | Implementations SHOULD treat a decision             |
   |             | older than a short TTL as expired.                  |
   +-------------+-----------------------------------------------------+
   | MUST-T6-4   | An allow Decision Token MUST be                     |
   |             | COSE_Sign1 with CWT private-use labels              |
   |             | -70301..-70305 (requestHash, policyHash,            |
   |             | expiryMs, nonce, singleUseId) and content           |
   |             | type application/cedulon-decision+cbor.             |
   +-------------+-----------------------------------------------------+
   | MUST-T6-5   | A party that accepts a Decision Token               |
   |             | MUST reject a failed signature, a kid or            |
   |             | content-type mismatch, a claim-map                  |
   |             | mismatch, or an expired expiryMs.                   |
   +-------------+-----------------------------------------------------+

                                  Table 14

14.7.  T7: Signing-key leakage

      +=============+===============================================+
      | ID          | Requirement                                   |
      +=============+===============================================+
      | MUST-T7-1   | Secret key material MUST NOT appear in        |
      |             | receipts, manifests, logs, or example output. |
      +-------------+-----------------------------------------------+
      | MUST-T7-2   | Example and test keys MUST be generated at    |
      |             | runtime or stored as clearly fake fixtures,   |
      |             | never as production secrets.                  |
      +-------------+-----------------------------------------------+
      | SHOULD-T7-3 | Production deployments SHOULD use an HSM or   |
      |             | OS key store and SHOULD rotate keys.          |
      +-------------+-----------------------------------------------+
      | MAY-T7-4    | Implementations MAY encrypt keys at rest.     |

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      +-------------+-----------------------------------------------+

                                  Table 15

14.8.  T8: Counterparty price gouging or defective delivery

    +=================+==============================================+
    | ID              | Requirement                                  |
    +=================+==============================================+
    | MUST-T8-1       | A Trade Manifest MUST bind goods or service  |
    |                 | description, price, currency, acceptance-    |
    |                 | criteria hash, cancel condition, and expiry. |
    +-----------------+----------------------------------------------+
    | MUST-T8-2       | A spend bound to a manifest MUST be denied   |
    |                 | if the requested amount or currency differs  |
    |                 | from the manifest.                           |
    +-----------------+----------------------------------------------+
    | MUST-T8-3       | If delivery bytes do not hash to the         |
    |                 | acceptance-criteria hash, the implementation |
    |                 | MUST be able to produce a Dispute Evidence   |
    |                 | Bundle containing the manifest, the spend    |
    |                 | receipt, and the delivery hash.              |
    +-----------------+----------------------------------------------+
    | MUST-T8-4       | The Dispute Evidence Bundle MUST NOT be      |
    |                 | described as an arbitral award or escrow     |
    |                 | release.                                     |
    +-----------------+----------------------------------------------+
    | MUST-T8-7       | manifestHash MUST be the SHA-256 of the      |
    |                 | signed Trade Manifest COSE bytes and MUST    |
    |                 | NOT include the issuer public key encoding.  |
    +-----------------+----------------------------------------------+
    | SHOULD-T8-5     | Manifests SHOULD reference an AP2 mandate    |
    |                 | hash when one exists.                        |
    +-----------------+----------------------------------------------+
    | MAY-T8-6        | Parties MAY add an optional escrow actor as  |
    |                 | a third-party role interface; this project   |
    |                 | MUST NOT implement custody.                  |
    +-----------------+----------------------------------------------+
    | MUST-T8-custody | Implementations of this specification MUST   |
    |                 | NOT take custody of funds or operate escrow. |
    +-----------------+----------------------------------------------+
    | MUST-T8-8       | If a payee countersignature is present, a    |
    |                 | verifier MUST reject it when the signature   |
    |                 | fails, when kid or content type does not     |
    |                 | match the configured payee key, or when the  |
    |                 | payload is not the issuer COSE_Sign1 bytes.  |
    +-----------------+----------------------------------------------+
    | MAY-T8-9        | A payee MAY attach a detached COSE_Sign1     |

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    |                 | countersignature over the issuer receipt     |
    |                 | bytes.  Absence MUST NOT invalidate the      |
    |                 | issuer receipt.                              |
    +-----------------+----------------------------------------------+

                                 Table 16

14.9.  MUST-T8-custody

   Implementations of this specification MUST NOT take custody of funds
   or operate escrow.  See also Section 14.13.

14.10.  T9: PII leakage into the transparency log

   See also Section 13.

    +=============+==================================================+
    | ID          | Requirement                                      |
    +=============+==================================================+
    | MUST-T9-1   | A transparency encoding MUST support omitting or |
    |             | hashing payer/payee identifiers and MUST support |
    |             | amount redaction or range/bucket encoding.       |
    +-------------+--------------------------------------------------+
    | MUST-T9-2   | Implementations MUST NOT write raw government-   |
    |             | ID, payment-instrument PAN, or street address    |
    |             | fields into a public transparency statement.     |
    +-------------+--------------------------------------------------+
    | SHOULD-T9-3 | Default public anchors SHOULD publish            |
    |             | policyHash, manifestHash, receiptHash, and       |
    |             | timestamp rather than full claim sets.           |
    +-------------+--------------------------------------------------+
    | MAY-T9-4    | A private auditor MAY receive an unredacted      |
    |             | receipt out of band.                             |
    +-------------+--------------------------------------------------+

                                 Table 17

14.11.  T10: Secret spend via rail bypass

   See Section 9.

     +==============+===============================================+
     | ID           | Requirement                                   |
     +==============+===============================================+
     | MUST-T10-1   | A verifier MUST match each extract settlement |
     |              | to a settled receipt on ref AND amount AND    |
     |              | currency.                                     |
     +--------------+-----------------------------------------------+

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     | MUST-T10-2   | A settlement with no matching receipt MUST be |
     |              | reported as a completeness failure identified |
     |              | by that settlement ref.                       |
     +--------------+-----------------------------------------------+
     | MUST-T10-3   | A settled Spend Receipt whose x402PaymentRef  |
     |              | is not on the extract MUST be reported as a   |
     |              | completeness failure.                         |
     +--------------+-----------------------------------------------+
     | MUST-T10-4   | An audit that has any fail-severity           |
     |              | completeness finding MUST fail (non-zero      |
     |              | status in the companion tool).                |
     +--------------+-----------------------------------------------+
     | SHOULD-T10-5 | Hosts SHOULD still apply T5 (no ungated rail  |
     |              | in the model process).  Completeness does not |
     |              | replace prevention.                           |
     +--------------+-----------------------------------------------+
     | MUST-T10-6   | A ref that appears more than once among       |
     |              | settled receipts or among extract rows MUST   |
     |              | be reported as duplicate-ref.                 |
     +--------------+-----------------------------------------------+
     | MUST-T10-7   | A verifier MUST obtain the extract from the   |
     |              | rail or from a rail signature.  With no       |
     |              | pinned rail key, an unverifiable extract MUST |
     |              | be reported as unauthenticated-extract and    |
     |              | makes the completeness guarantee conditional. |
     |              | With a pinned key, see MUST-T10-8: the        |
     |              | extract MUST fail closed rather than warn.    |
     +--------------+-----------------------------------------------+
     | MUST-T10-8   | A verifier MUST obtain the rail public key    |
     |              | out of band and MUST verify the extract       |
     |              | signature against that key, not against a key |
     |              | the extract carries.  Without such a key the  |
     |              | guarantee is conditional.                     |
     +--------------+-----------------------------------------------+
     | MUST-T10-9   | Keys MUST be compared by SubjectPublicKeyInfo |
     |              | DER encoding rather than by any text          |
     |              | encoding.  A pinned key that cannot be        |
     |              | decoded MUST be reported as trust-key-        |
     |              | unreadable, not as a key mismatch.            |
     +--------------+-----------------------------------------------+
     | MUST-T10-10  | Every settlement record whose timestampMs     |
     |              | falls outside the extract's declared window   |
     |              | MUST be reported as extract-scope-mismatch,   |
     |              | identified by that record's ref.  This check  |
     |              | MUST run whether or not a key is pinned.      |
     +--------------+-----------------------------------------------+
     | MUST-T10-11  | When the verifier states an expected account, |
     |              | rail, or window, an extract that does not     |

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     |              | cover it MUST fail closed as extract-scope-   |
     |              | mismatch.                                     |
     +--------------+-----------------------------------------------+
     | MUST-T10-12  | When an extract is supplied, the records it   |
     |              | carries are the subject of reconciliation.  A |
     |              | settlement list from another source MUST NOT  |
     |              | be substituted; a disagreeing list MUST be    |
     |              | reported as extract-settlement-mismatch.      |
     +--------------+-----------------------------------------------+
     | MUST-T10-13  | A ref reported as duplicate-ref MUST still be |
     |              | reconciled by aggregate amount per currency,  |
     |              | and a shortfall MUST state the unaccounted    |
     |              | amount.  An unparseable amount MUST be        |
     |              | reported as malformed-amount without aborting |
     |              | the audit.                                    |
     +--------------+-----------------------------------------------+
     | MUST-T10-14  | An implementation MUST surface the guarantee  |
     |              | and any warnings in any human-readable audit  |
     |              | report it produces, not only in a returned    |
     |              | structure.                                    |
     +--------------+-----------------------------------------------+
     | MUST-T10-15  | A verifier that has not stated the period     |
     |              | under audit MUST emit unstated-audit-window   |
     |              | and MUST treat the guarantee as conditional,  |
     |              | because an unstated period leaves the extract |
     |              | free to define its own.                       |
     +--------------+-----------------------------------------------+
     | MUST-T10-16  | When an extract is supplied, only receipts    |
     |              | whose timestampMs falls in its declared       |
     |              | window are reconciled against it.  A receipt  |
     |              | outside that window MUST NOT be reported as a |
     |              | completeness failure against that extract.    |
     +--------------+-----------------------------------------------+

                                 Table 18

   In MUST-T10-4, a completeness finding that makes the audit fail is
   distinct from a warning that only makes the guarantee conditional.
   The verification algorithm states that distinction by behaviour
   (Section 9).

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14.12.  T11: Checkpoint suppression or rollback

     +==============+================================================+
     | ID           | Requirement                                    |
     +==============+================================================+
     | MUST-T11-1   | An epoch checkpoint MUST be COSE-signed and    |
     |              | MUST bind epoch number, time window, receipt   |
     |              | count, chain-head hash, per-currency totals,   |
     |              | and the previous checkpoint hash.              |
     +--------------+------------------------------------------------+
     | MUST-T11-2   | Verifiers MUST reject a checkpoint whose       |
     |              | signature fails, whose totals do not match     |
     |              | settled receipts in the declared window, whose |
     |              | receiptCount is wrong, or whose chainHeadHash  |
     |              | is not the last in-window receipt hash.        |
     +--------------+------------------------------------------------+
     | MUST-T11-3   | Two verified checkpoints for the same epoch    |
     |              | with different hashes MUST be reported as      |
     |              | equivocation.                                  |
     +--------------+------------------------------------------------+
     | MUST-T11-4   | A broken checkpoint hash chain MUST fail       |
     |              | verification.                                  |
     +--------------+------------------------------------------------+
     | SHOULD-T11-5 | Checkpoints SHOULD be registered with a        |
     |              | Transparency Service when one is configured.   |
     +--------------+------------------------------------------------+
     | MAY-T11-6    | A test deployment MAY use an in-process        |
     |              | append-only log as the witness.                |
     +--------------+------------------------------------------------+
     | MUST-T11-7   | Checkpoint windows MUST be half-open [startMs, |
     |              | endMs).  Every chained receipt MUST fall in    |
     |              | exactly one window.                            |
     +--------------+------------------------------------------------+
     | MUST-T11-8   | Presented checkpoint epochs MUST be            |
     |              | consecutive and adjacent windows MUST meet at  |
     |              | endMs = next.startMs.                          |
     +--------------+------------------------------------------------+
     | MUST-T11-9   | Prefix-deletion and suppression claims that go |
     |              | beyond the presented chain are conditional on  |
     |              | an external transparency witness.              |
     +--------------+------------------------------------------------+

                                  Table 19

   Issuer self-attestation:  A Receipt Issuer that also produces the
      only copy of the extract can omit settlements.  Completeness holds
      only against an extract the verifier obtained from the rail or
      from a rail signature.

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   Key rotation and revocation:  kid identifies the verification key.
      This -01 does not specify a revocation list.  Verifiers MUST pin
      the issuer keys they accept and MUST stop accepting a kid after an
      authenticated revocation signal.

   Timestamp trust:  timestampMs is issuer-asserted.  Window assignment
      uses that field.  A lying issuer can slide a receipt between
      windows.  External timestamping or a transparency log is out of
      scope for -01.

   Collusion:  If the rail operator and the issuer collude, they can
      publish a matching extract and receipt set that hides a real-world
      settlement.  Cedulon does not detect extract-external agreement.

   Reversal, refund, and partial settlement:  State machines for
      reversal, refund, and partial settlement are out of scope for this
      revision.

14.13.  Optional escrow role

   Parties MAY name an escrow actor in a Trade Manifest as a third-party
   role that holds funds under rules outside this protocol (MAY-T8-6).
   Implementations of this specification MUST NOT take custody or
   operate escrow (MUST-T8-custody).

15.  IANA Considerations

   CWT claim labels need no assignment: this profile uses private-use
   integer labels below -65536.

   Media types do.  This document defines five and makes their values a
   normative check inside a protected COSE header (MUST-T4-8, MUST-
   T6-5), so they cannot stay unregistered while that check stands.  If
   this work is taken up, the following should be registered in the
   Standards Tree per [RFC6838]:

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   +======================================+============================+
   | Media type                           | Carries                    |
   +======================================+============================+
   | application/cedulon-receipt+cbor     | Spend Receipt claim set    |
   +--------------------------------------+----------------------------+
   | application/cedulon-checkpoint+cbor  | Epoch checkpoint claim set |
   +--------------------------------------+----------------------------+
   | application/cedulon-manifest+cbor    | Trade Manifest claim set   |
   +--------------------------------------+----------------------------+
   | application/cedulon-decision+cbor    | Decision Token claim set   |
   +--------------------------------------+----------------------------+
   | application/cedulon-                 | Payee countersignature     |
   | countersign+cbor                     |                            |
   +--------------------------------------+----------------------------+

                                  Table 20

   For each: encoding is binary CBOR [RFC8949]; security considerations
   are those in Section 14; the change controller would be the IETF; the
   contact is the author of this document.  Until registration, an
   implementation outside a closed deployment should expect these names
   to change, and readers should treat them as placeholders rather than
   as stable identifiers.

16.  Implementation Status

   This section is to be removed before publishing as an RFC.

   RFC 7942 [RFC7942] note.

   Implementation:  A companion implementation with a runnable
      verification suite at https://github.com/dogrucanemek-alt/cedulon
      (https://github.com/dogrucanemek-alt/cedulon).  The code is a
      profile of this document, not a second specification.  This -01 is
      not an IETF working-group item.

   Maturity:  Research code by a single implementer.  Interoperability
      with an independent implementation has not been demonstrated; no
      second implementation is known to the author.

   Coverage:  The receipt, checkpoint, extract, reconciliation, and
      verification algorithm are implemented.  Every requirement added
      in this revision is implemented and covered by a red-then-green
      case before appearing in this text.  The escrow role, reversal,
      refund, and partial settlement are not implemented.

   Licensing:  Apache-2.0.

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   Contact:  The author of this document.

   Experience:  Two independent readers ran an earlier revision and
      reported defects, one of which was a bypass of the completeness
      claim.  Both are fixed and the fixes are recorded in the
      repository.  That review is the reason for most of this revision.

   Note on distribution: the requirements in this document are
   implemented in the @cedulon packages at version 0.2.0 on npm, and in
   the repository at the commit named in the release notes.  Package
   versions before 0.2.0 predate these requirements, so a reader
   checking a claim against an installed package should confirm the
   version first.

16.1.  Changes from -00

   Two independent readers ran the -00 implementation and reported
   defects.  One was a bypass of the completeness claim: the
   implementation verified an extract and then reconciled a separate
   settlement list, so a validly signed extract could carry an off-book
   settlement while the caller supplied an empty list, and the audit
   reported balanced books.  That was the implementation contradicting
   -00, which already required reconciling against the extract; this
   revision states the requirement in the verification algorithm so it
   cannot be read as optional (MUST-T10-12).

   The second was a gap in this document rather than in the code. -00
   required an authenticated extract but never said which key the
   signature is checked against, so an implementation could satisfy the
   text while verifying a signature against a key the extract itself
   carried.  Such a key verifies against itself. -01 requires the rail
   key out of band and compares keys as DER (MUST-T10-8, MUST-T10-9).

   The remaining changes close narrower holes found while repairing
   those two: an extract whose declared window disagrees with the
   records it carries (MUST-T10-10), an extract that does not cover the
   period under audit (MUST-T10-11), a repeated ref dropping out of the
   comparison and hiding the unaccounted amount (MUST-T10-13), and a
   report that states a balance in operator-facing output while
   withholding that the balance is conditional (MUST-T10-14).

   Three changes are not repairs and are recorded here so a reader of
   -00 is not surprised:

   *  A failed extract signature was a warning in -00 and stays one when
      no key is pinned.  Once a key is pinned it now fails the audit.
      -00 did not contemplate a pinned key, so this is new behaviour
      rather than a clarification.

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   *  Requiring that a disagreeing caller-supplied list be _reported_ as
      extract-settlement-mismatch is new normative content. -00 required
      reconciling the extract; it did not require saying anything about
      a list that contradicted it.

   *  -00 said reversal, refund, and partial settlement were "expected
      in -01", and said reserved extensions belonged in "-01 or -02".
      Neither arrived in this revision.  They are now stated as out of
      scope for this revision and expected later, with no date.

   The reporters are named in the Acknowledgments.

17.  Evolution and Future Work (Informative)

   This section is a direction, not a commitment.  The structures below
   are reserved in name only.  Normative wire formats, tests, and
   threat-model MUST lines for them belong in later revisions (-02 or
   -03), written with the same discipline as this -01.

17.1.  Re-attestation profile

   Algorithms retire.  A Spend Receipt or checkpoint signed under
   Ed25519 today may need a later verifier that no longer accepts -19.
   A companion seed [REATTEST] sketches re-attestation: register the
   original COSE bytes as a SCITT Signed Statement and have a current
   algorithm countersign or receipt them.  The principle is that
   structures outlive ciphers.  The first concrete example is the
   profile's own move from generic EdDSA (-8) to Ed25519 (-19) in
   [RFC9864].

17.2.  Streaming reconciliation

   Epoch checkpoints in this document are batch windows.  A later
   revision (-02) may define a continuous, second-scale profile
   [STREAMING] in which the same completeness relation is evaluated as
   settlements arrive, without waiting for an epoch close.  That work
   does not change the matching rules in this document.

17.3.  Generalization

   Payment is the special case that this -01 implements.  The same
   completeness calculus (an authenticated extract of consumed units
   reconciled to signed receipts) can apply to other consumable
   resources such as compute, data, or energy.  This document does not
   specify those profiles.

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18.  Informative Notes on Adjacent Protocols

   x402 [X402] uses HTTP 402 [RFC9110] to negotiate stablecoin payment.
   AP2 [AP2] uses signed mandates as verifiable credentials.  Cedulon
   does not replace either protocol.  Profiles built on HTTP Message
   Signatures [RFC9421] authenticate bots; they are not a spend receipt.
   draft-bates-atp [BATES-ATP] is a lineage neighbor.  It does not
   define rail-extract completeness.

   draft-vauban-x402-stark-receipts [VAUBAN] specifies complementary
   x402 receipt-format variants that a Cedulon Spend Receipt MAY carry
   as a rail proof; it does not define rail-extract completeness. draft-
   schrock-ep-outcome-binding [SCHROCK] compares authorized action bytes
   to independently observed effects; it does not define rail-extract
   completeness. draft-marques-asqav-compliance-receipts [MARQUES]
   profiles access-control action receipts (the broader Acta family
   includes [ACTA]); it does not define rail-extract completeness.
   draft-hopley-x402-compliance-receipt [HOPLEY] records an admission-
   time compliance decision; it does not define rail-extract
   completeness.

19.  References

19.1.  Normative References

   [RFC2119]  Bradner, S., "Key words for use in RFCs to Indicate
              Requirement Levels", BCP 14, RFC 2119,
              DOI 10.17487/RFC2119, March 1997,
              <https://www.rfc-editor.org/rfc/rfc2119>.

   [RFC6234]  Eastlake 3rd, D. and T. Hansen, "US Secure Hash Algorithms
              (SHA and SHA-based HMAC and HKDF)", RFC 6234,
              DOI 10.17487/RFC6234, May 2011,
              <https://www.rfc-editor.org/rfc/rfc6234>.

   [RFC6838]  Freed, N., Klensin, J., and T. Hansen, "Media Type
              Specifications and Registration Procedures", BCP 13,
              RFC 6838, DOI 10.17487/RFC6838, January 2013,
              <https://www.rfc-editor.org/rfc/rfc6838>.

   [RFC8032]  Josefsson, S. and I. Liusvaara, "Edwards-Curve Digital
              Signature Algorithm (EdDSA)", RFC 8032,
              DOI 10.17487/RFC8032, January 2017,
              <https://www.rfc-editor.org/rfc/rfc8032>.

   [RFC8174]  Leiba, B., "Ambiguity of Uppercase vs Lowercase in RFC
              2119 Key Words", BCP 14, RFC 8174, DOI 10.17487/RFC8174,
              May 2017, <https://www.rfc-editor.org/rfc/rfc8174>.

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   [RFC8392]  Jones, M., Wahlstroem, E., Erdtman, S., and H. Tschofenig,
              "CBOR Web Token (CWT)", RFC 8392, DOI 10.17487/RFC8392,
              May 2018, <https://www.rfc-editor.org/rfc/rfc8392>.

   [RFC8949]  Bormann, C. and P. Hoffman, "Concise Binary Object
              Representation (CBOR)", STD 94, RFC 8949,
              DOI 10.17487/RFC8949, December 2020,
              <https://www.rfc-editor.org/rfc/rfc8949>.

   [RFC9052]  Schaad, J., "CBOR Object Signing and Encryption (COSE):
              Structures and Process", STD 96, RFC 9052,
              DOI 10.17487/RFC9052, August 2022,
              <https://www.rfc-editor.org/rfc/rfc9052>.

   [RFC9053]  Schaad, J., "CBOR Object Signing and Encryption (COSE):
              Initial Algorithms", RFC 9053, DOI 10.17487/RFC9053,
              August 2022, <https://www.rfc-editor.org/rfc/rfc9053>.

   [RFC9864]  Jones, M.B. and O. Steele, "Fully-Specified Algorithms for
              JSON Object Signing and Encryption (JOSE) and CBOR Object
              Signing and Encryption (COSE)", RFC 9864,
              DOI 10.17487/RFC9864, October 2025,
              <https://www.rfc-editor.org/rfc/rfc9864>.

   [RFC9942]  Steele, O., Birkholz, H., Delignat-Lavaud, A., and C.
              Fournet, "CBOR Object Signing and Encryption (COSE)
              Receipts", RFC 9942, DOI 10.17487/RFC9942, June 2026,
              <https://www.rfc-editor.org/rfc/rfc9942>.

   [RFC9943]  Birkholz, H., Delignat-Lavaud, A., Fournet, C., Deshpande,
              Y., and S. Lasker, "An Architecture for Trustworthy and
              Transparent Digital Supply Chains", RFC 9943,
              DOI 10.17487/RFC9943, June 2026,
              <https://www.rfc-editor.org/rfc/rfc9943>.

19.2.  Informative References

   [ACTA]     Farley, T., "Signed Decision Receipts for Machine-to-
              Machine Access Control", June 2026,
              <https://datatracker.ietf.org/doc/draft-farley-acta-
              signed-receipts/>.

   [AP2]      Google Agentic Commerce, "Agent Payments Protocol (AP2)",
              September 2025,
              <https://ap2-protocol.org/ap2/specification/>.

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   [BATES-ATP]
              Bates, D., "Agent Transaction Protocol (ATP)", May 2026,
              <https://datatracker.ietf.org/doc/html/draft-bates-atp>.

   [GRIGG]    Grigg, I., "Triple Entry Accounting", 2005,
              <https://iang.org/papers/triple_entry.html>.

   [HOPLEY]   Hopley, C., "Categorical Compliance Screening Receipt
              Format for Agentic-Payment Flows", May 2026,
              <https://datatracker.ietf.org/doc/draft-hopley-x402-
              compliance-receipt/>.

   [MARQUES]  Gomes Marques, J. A., "Compliance Profile of Signed Action
              Receipts for AI Agents", July 2026,
              <https://datatracker.ietf.org/doc/draft-marques-asqav-
              compliance-receipts/>.

   [PACIOLI]  Pacioli, L., "Summa de arithmetica, geometria, proportioni
              et proportionalita", 1494.

   [REATTEST] Dogru, E. C., "Cedulon Re-Attestation: Carrying Spend
              Evidence Across Algorithm Retirement", August 2026,
              <https://github.com/dogrucanemek-
              alt/cedulon/blob/e681e24d1b29912d8c190259c2ea9f4f9538c29d/
              spec/draft-dogru-cedulon-reattestation-00.md>.

   [RFC7942]  Sheffer, Y. and A. Farrel, "Improving Awareness of Running
              Code: The Implementation Status Section", BCP 205,
              RFC 7942, DOI 10.17487/RFC7942, July 2016,
              <https://www.rfc-editor.org/rfc/rfc7942>.

   [RFC9110]  Fielding, R., Ed., Nottingham, M., Ed., and J. Reschke,
              Ed., "HTTP Semantics", STD 97, RFC 9110,
              DOI 10.17487/RFC9110, June 2022,
              <https://www.rfc-editor.org/rfc/rfc9110>.

   [RFC9421]  Backman, A., Ed., Richer, J., Ed., and M. Sporny, "HTTP
              Message Signatures", RFC 9421, DOI 10.17487/RFC9421,
              February 2024, <https://www.rfc-editor.org/rfc/rfc9421>.

   [SCHROCK]  Schrock, I., "Outcome Binding for Authorized Actions and
              Independently Observed Effects", July 2026,
              <https://datatracker.ietf.org/doc/draft-schrock-ep-
              outcome-binding/>.

   [STREAMING]
              Dogru, E. C., "Cedulon Streaming Reconciliation:
              Continuous Completeness for Agent Spend", August 2026,

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              <https://github.com/dogrucanemek-
              alt/cedulon/blob/e681e24d1b29912d8c190259c2ea9f4f9538c29d/
              spec/draft-dogru-cedulon-streaming-00.md>.

   [VAUBAN]   Vauban Research, "x402 STARK Receipt Format Extension",
              May 2026, <https://datatracker.ietf.org/doc/draft-vauban-
              x402-stark-receipts/>.

   [X402]     x402 Foundation, "x402: An Open Standard for Internet-
              Native Payments", 2026, <https://www.x402.org/>.

Acknowledgments

   Iman Schrock and Pablo Play ran the -00 implementation against the
   pinned commit and reported the defects that produced this revision.
   Iman Schrock found the two extract-binding defects, proposed the
   repair this document adopts, and is also the author of [SCHROCK],
   cited here as adjacent work.  Pablo Play found that a repeated
   reference hid the unaccounted amount, and filed a written
   reproduction.  Neither reviewed this text, and any error in it is the
   author's.

   Field survey notes and the informative threat-model narrative in the
   companion repository helped shape the requirement identifiers used
   here.  Those identifiers are defined in Section 14.

Appendix A.  Test Vectors

   These vectors use RFC 8032 Ed25519 secret scalar #1 (fixture only;
   never a production key).  Hex is lowercase.  They MUST match the
   locked tests in the companion implementation.

   Receipt COSE_Sign1:

   Claims: payer=payer-1, payee=payee-1, amount=1, currency=USD,
   policyHash=aa, manifestHash=null, noManifest=true,
   x402PaymentRef=null, timestampMs=1700000000000,
   nonce=n100000000000000, prevReceiptHash=null, outcome=aborted.

   COSE_Sign1 hex (whitespace ignored; identical to the locked test):

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   845830a301320378206170706c69636174696f6e2f636564756c6f6e2d
   726563656970742b63626f72044806e3fd8fda29bb60a0587cac3a0001
   11706770617965722d313a000111716770617965652d313a0001117261
   313a00011173635553443a000111746261613a00011175f63a00011176
   f53a00011177f63a000111781b0000018bcfe568003a00011179706e31
   30303030303030303030303030303a0001117af63a0001117b6761626f
   727465645840685c01aa778a850b9d35250406f092b6f5cb03fb359593
   0422533e28ac620ad439f5e7bd8ed1fa5ded90d4421a2de34f94d1d78d
   38a65812cb5315ee7f1cf403

   Manifest COSE_Sign1:

   Body: description=fixture-goods, amount=1, currency=USD,
   acceptanceCriteriaHash=00, cancelCondition=none,
   expiresAtMs=1700000000000, ap2MandateHash=null.

   COSE_Sign1 hex (whitespace ignored; identical to the locked test):

   845831a301320378216170706c69636174696f6e2f636564756c6f6e2d
   6d616e69666573742b63626f72044806e3fd8fda29bb60a0584aa73a00
   0112386d666978747572652d676f6f64733a0001123961313a0001123a
   635553443a0001123b6230303a0001123c646e6f6e653a0001123d1b00
   00018bcfe568003a0001123ef65840898628b1524a44ca641b5058c7a4
   7e71bd4ce1ca0782e03b511c23e0819c3771407d627216d0b104224ee8
   2cacffbd21e66fe035ed5ce4ee85b7bcd9c560ad02

Author's Address

   Emek Can Dogru
   VERAX TEKNOLOJI LIMITED SIRKETI
   Email: e.dogru@cedulon.com

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