For a not-for-profit entity the customer is the party promising consideration, which can be a government or donor funding goods or services delivered to third-party beneficiaries. An agreement, which need not be a formal document and can rest on administrative arrangements, is enforceable when another party can enforce it by legal or equivalent means, indicated by rights to refunds or to take back assets, rights to compel performance or to claim damages, directors' or ministerial directions a public sector entity must follow, and similar mechanisms; a capacity to withhold future funding, a statement of intent, or a mere expectation of an acquittal report does not of itself make it enforceable, although an acquittal requirement may support enforceability where it is tied to a right of return. Enforceability assessed on the actual rights, not on whether the party intends to enforce them. Commercial substance is present where the entity's future cash flows change, which applies equally to arrangements at nil or below-market prices.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.