# IPO Readiness Documentation Checklist (v1)
## Resortments

## 1) Corporate & Legal Foundation
- [ ] Entity/org structure chart (holdco/opco/subs by plant)
- [ ] Cap table + option/equity plan documentation
- [ ] Board charter + committee charters (Audit, Comp, Governance)
- [ ] Related-party transaction policy
- [ ] Master contract library (customer, vendor, JV, license)

## 2) Financial Reporting (Institutional Grade)
- [ ] 3-year audited financial statements (PCAOB-ready path)
- [ ] Monthly close SOP + close calendar
- [ ] Revenue recognition policy (plant + project + service lines)
- [ ] Cost accounting framework by 11-box buckets
- [ ] Consolidated KPI-to-financial bridge (Ops KPI → NOI/EBITDA)

## 3) Internal Controls / SOX-Style Prep
- [ ] Risk & control matrix (RCM)
- [ ] Segregation of duties matrix
- [ ] Approval authority matrix (spend/contract/CO)
- [ ] Evidence retention policy
- [ ] Quarterly control testing scripts + logs

## 4) Plant Expansion Playbook (for 2+ new plants)
- [ ] New plant launch manual (site selection → commissioning)
- [ ] Standard plant layout/spec package
- [ ] Workforce/hiring ramp template
- [ ] Pre-op budget + 12-month ramp model
- [ ] Go-live readiness gate checklist

## 5) Operations System (Scale-Ready)
- [ ] 11-box owner matrix (live + backups)
- [ ] Daily/weekly/monthly review templates
- [ ] Cross-site benchmarking report template
- [ ] Corrective action / root-cause templates
- [ ] Change-order governance pack

## 6) Sales/Leasing/Revenue Growth
- [ ] Enterprise GTM plan by market
- [ ] Channel partner program docs (employer, broker, institutional)
- [ ] CAC/LTV model template
- [ ] Pipeline stage definitions + SLA playbook
- [ ] Occupancy/lease-up velocity dashboard standard

## 7) Technology, Data, and AI Governance
- [ ] Enterprise data model + dictionary
- [ ] AI usage policy (employee + agent boundaries)
- [ ] Prompt/workflow change control policy
- [ ] Access control policy (RBAC by bucket)
- [ ] Incident response + cybersecurity runbook

## 8) Investor & Market Readiness Pack
- [ ] Equity story deck (why now, moat, growth engine)
- [ ] 3-statement forecast (base/upside/downside)
- [ ] Use-of-proceeds model
- [ ] Unit economics by plant/site
- [ ] Quarterly shareholder letter template

## 9) Public Market Documentation Prep
- [ ] S-1 data room index template
- [ ] Risk factors master draft
- [ ] MD&A draft framework
- [ ] Corporate governance disclosures template
- [ ] Non-GAAP policy + reconciliation template

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## Current Strengths in Library
- BOS master loop framework
- Operations university manual
- 30-day deployment templates
- Daily digest and owner routing structure
- Field execution SOPs

## Largest Gaps to Close First
1. Audited financial and controls stack
2. Formal board/governance docs
3. Plant replication package for multi-site scale
4. S-1 style disclosure templates