When another party is involved in delivering to the customer, the entity identifies each specified good or service (which can itself be a right to something the other party will supply) and asks whether it controls it before transfer. A principal controls the good, the right to a service it directs the other party to perform, or a good or service it combines with others into the specified item, and recognises the gross consideration; an agent arranges for the other party to provide it and recognises its fee or commission, which may be the net amount retained. Control is indicated by primary responsibility for fulfilling the promise, inventory risk before or after transfer, and discretion in setting prices, weighed according to the nature of the item and the contract terms; obtaining legal title momentarily before transfer does not by itself make the entity a principal.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.