Draft technical memo from facts: issue, analysis, conclusion

Draft a technical accounting memo based on the facts.

Inputs:
- Issue: {issue}
- Facts and terms: {facts_terms}
- Framework and standards references (if any): {standards_refs}
- Company policy constraints: {policy_constraints}
- Proposed conclusion (optional): {proposed_conclusion}

Output:
1) Draft memo with sections: Background, Issue, Relevant Guidance, Analysis, Conclusion, Open Items.
2) Alternatives considered and why rejected (if applicable).
3) Evidence list and attachments index placeholders.

Do not fabricate citations; if references are provided, incorporate them explicitly.