Standardkostenmodell (Methode des Nationalen Normenkontrollrats): eur_per_year = P × F × T × h P population (Fallzahl) F frequency per year (Frequenz) T tariff in €/h (Tarif) h time per case in hours (Zeitaufwand) Each item preserves the formula string so an auditor can reconstruct the calculation from the Hub audit log without re-running the module. Per-duty tier flags propagate via the Regel-der-niedrigsten-Stufe (Studie §6.7): the aggregate tier_lowest is the worst tier among the duties, so any T4 (qualitative signal) ingredient drags the whole report down to T4. That is intentional — it prevents methodologically weak inputs from masquerading as confidence. Reuse-lens: SKM is EU- and OECD-anerkannt. The Niederländer (ATR), UK (Regulatory Policy Committee) and EU REFIT all use this methodology. This module is meaningful far beyond lawheatmap. Pure in-WASM, zero filesystem, zero network. Reserved for next versions: - 0.2: confidence intervals (P/F/T/h Streuung → output band) - 0.3: industry-tariff lookup (DESTATIS Bruttoverdienst-Reihen) Signed-off-by: flemming-it <sf@flemming.it>
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