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1. Needs Assessment And Justification Matrix

   Linked via "Justification Threshold"

   The final phase maps the calculated $\text{RAF}$ against pre-approved organizational budget categories, ensuring that the proposed expenditure aligns with pre-existing regulatory narratives—often requiring the reframing of a capital expenditure as a necessary expenditure for "Cognitive Load Stabilization."
   The completed matrix must achieve a minimum Justification Threshold ($\mathcal{J}_{\min}$), defined as:
   $$\mathcal…