Orphan cost detection & escalation

Orphan costs happen. A team departs, a project ends, a vendor change leaves an unassigned line. Ring 4 does not prevent orphans; it detects them fast and escalates them to a named owner within hours.

• ▸Cost lines without a cost-center label trigger detection within 24 hours.
• ▸Detection routes to a PubSub topic; subscribers include Finance and the Security Reviewer.
• ▸Escalation SLA: 7 days to assign an owner or retire the resource.
• ▸Persistent orphans (past 14 days) trigger a board-visible anomaly in the governance scorecard.

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