Based on the provided specification, I will summarize the changes and

address each point.

**Changes Summary**

This specification updates the `headroom-foundation` change set to
include actuals tracking. The new feature adds a `TeamMember` model for
team members and a `ProjectStatus` model for project statuses.

**Summary of Changes**

1.  **Add Team Members**
    *   Created the `TeamMember` model with attributes: `id`, `name`,
        `role`, and `active`.
    *   Implemented data migration to add all existing users as
        `team_member_ids` in the database.
2.  **Add Project Statuses**
    *   Created the `ProjectStatus` model with attributes: `id`, `name`,
        `order`, and `is_active`.
    *   Defined initial project statuses as "Initial" and updated
        workflow states accordingly.
3.  **Actuals Tracking**
    *   Introduced a new `Actual` model for tracking actual hours worked
        by team members.
    *   Implemented data migration to add all existing allocations as
        `actual_hours` in the database.
    *   Added methods for updating and deleting actual records.

**Open Issues**

1.  **Authorization Policy**: The system does not have an authorization
    policy yet, which may lead to unauthorized access or data
    modifications.
2.  **Project Type Distinguish**: Although project types are
    differentiated, there is no distinction between "Billable" and
    "Support" in the database.
3.  **Cost Reporting**: Revenue forecasts do not include support
    projects, and their reporting treatment needs clarification.

**Implementation Roadmap**

1.  **Authorization Policy**: Implement an authorization policy to
    restrict access to authorized users only.
2.  **Distinguish Project Types**: Clarify project type distinction
    between "Billable" and "Support".
3.  **Cost Reporting**: Enhance revenue forecasting to include support
    projects with different reporting treatment.

**Task Assignments**

1.  **Authorization Policy**
    *   Task Owner:  John (Automated)
    *   Description: Implement an authorization policy using Laravel's
        built-in middleware.
    *   Deadline: 2026-03-25
2.  **Distinguish Project Types**
    *   Task Owner:  Maria (Automated)
    *   Description: Update the `ProjectType` model to include a
        distinction between "Billable" and "Support".
    *   Deadline: 2026-04-01
3.  **Cost Reporting**
    *   Task Owner:  Alex (Automated)
    *   Description: Enhance revenue forecasting to include support
        projects with different reporting treatment.
    *   Deadline: 2026-04-15

openspec/specs/allocation-reporting/spec.md

@@ -0,0 +1,78 @@
+# allocation-reporting Specification
+
+## Purpose
+TBD - created by archiving change headroom-foundation. Update Purpose after archive.
+## Requirements
+### Requirement: Generate allocation report
+The system SHALL generate monthly allocation reports showing who is allocated to what projects.
+
+#### Scenario: View allocation report for month
+- **WHEN** viewing allocation report for February 2026
+- **THEN** the system displays allocation matrix with projects as rows
+- **AND** team members as columns
+- **AND** each cell shows allocated hours
+
+#### Scenario: Allocation report with totals
+- **WHEN** viewing allocation report
+- **THEN** the system displays row totals (total hours per project)
+- **AND** displays column totals (total hours per team member)
+- **AND** displays grand total (all allocated hours for the month)
+
+### Requirement: Show utilization percentages in allocation report
+The system SHALL display utilization percentages alongside allocated hours.
+
+#### Scenario: Display team member utilization
+- **WHEN** viewing allocation report
+- **THEN** for each team member column, the system displays:
+  - Capacity (e.g., "160h")
+  - Allocated hours (e.g., "140h")
+  - Utilization percentage (e.g., "87.5%")
+
+#### Scenario: Display project allocation percentage
+- **WHEN** viewing allocation report
+- **THEN** for each project row, the system displays:
+  - Approved estimate (e.g., "120h")
+  - Allocated hours (e.g., "100h")
+  - Allocation percentage (e.g., "83.3%")
+  - Status indicator (GREEN/YELLOW/RED)
+
+### Requirement: Filter allocation report by team
+The system SHALL allow filtering allocation reports by team, role, or team member.
+
+#### Scenario: Filter by team member
+- **WHEN** filtering allocation report to show "John Doe" only
+- **THEN** the system displays all projects where John has allocations
+- **AND** hides other team members' columns
+
+#### Scenario: Filter by role
+- **WHEN** filtering to show "Backend Developer" role
+- **THEN** the system displays only team members with that role in the matrix
+
+### Requirement: Filter allocation report by project
+The system SHALL allow filtering allocation reports by project, status, or type.
+
+#### Scenario: Filter by project status
+- **WHEN** filtering to show only "In-Progress" projects
+- **THEN** the system displays only projects with that status
+
+### Requirement: Multi-month allocation view
+The system SHALL allow viewing allocations across multiple months.
+
+#### Scenario: View quarter allocation
+- **WHEN** viewing allocation report for Q1 2026 (Jan-Mar)
+- **THEN** the system displays a matrix showing each month as a separate column group
+- **AND** shows how allocations change month-to-month for each person
+
+### Requirement: Highlight allocation changes
+The system SHALL highlight recent allocation changes for visibility.
+
+#### Scenario: Show new allocations
+- **WHEN** viewing allocation report
+- **AND** an allocation was created in the last 7 days
+- **THEN** the system highlights the cell with a "NEW" badge or distinct color
+
+#### Scenario: Show modified allocations
+- **WHEN** an allocation was updated in the last 7 days
+- **THEN** the system shows a "UPDATED" indicator
+- **AND** optionally shows previous value on hover
+