Sonam Deqzomri is a fictional finance leader whose career connects equipment services with the recurring use of modular workplaces. Raised in Gangtok and based in Siliguri, he completed a commerce degree in May 1993 and began work that July. His five continuous appointments progress from accounts assistant and management accountant to financial controller, functional director of finance and CFO. The earlier director title did not confer a statutory board seat, and the profile claims no professional accounting designation. He now reports to CEO Meera Qerzavthi at the invented Raqzomthi Modular Estates, leading twenty-three finance employees through four leads. The company employs 168 people, records ₹72 crore FY2026 revenue and owns 1,400 sections with ₹86 crore net carrying amount. That carrying amount is not presented as market value or borrowing capacity. His illustrative cases include an owned return-transport omission, a deposit-adjusted fleet order, two valid utilisation measures and a more reusable fitout funded without assuming an optional rental period. The proposed talks use these decisions to examine the boundaries of financial measures and the obligations that continue beyond a customer's current use. Sonam has no statutory directorship and unfinished databank preparation. All identities, enterprises and speaking proposals are fictional; no actual event delivery, client relationship or professional credential is implied.