feat(report): initial doc for reporting layers

docs/reporting.md

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+# Lula Compliance Reporting
+
+Contextual reporting for the state of compliance with a given standard, benchmark, stig, or policy.
+
+`lula report` will use context of default or specified OSCAL artifacts to perform an analysis on percentages met by components or systems.
+
+## Context
+
+```mermaid
+flowchart TD
+    A[Report] -->|default/specified OSCAL files| B(Build Report)
+    B --> C{Check for existence of models & Catalog/Profile}
+    C -->|Components Exist| D[Component Report]
+    C -->|SSP Exists - not supported| E[System Report]
+    C -->|Assessment Results Exist| F[Assessment Report]
+```
+
+### Considerations
+
+Reporting will perform the analysis of control context from relevant OSCAL layers to provide a layered reporting of compliance.
+
+## Reporting Layers
+
+### Component Report
+
+Component Reporting will provide the most generalized layer of controls against a given standard. Components may be comprised of multiple standards (control implementations) and as such will need to potentially collect multiple catalogs and profiles.
+
+### System Report
+
+System Reporting will provide a filter of controls against a given system. This is more specialized and focuses on a single system and the standard for which it is being accredited.
+
+### Assessment Report
+
+Assessment Reporting will provide more specialized reporting on the state of a given assessment. The state of a control `finding` will be analyzed and reported in the form of percentage controls being `satisfied/not-satisfied given a result.

src/cmd/report/report.go

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+package report
+
+import (
+	"github.com/spf13/cobra"
+)
+
+type flags struct {
+	InputFile  string // -f --input-file
+	OutputFile string // -o --output-file
+}
+
+var opts = &flags{}
+
+var reportHelp = `
+
+`
+
+var reportCmd = &cobra.Command{
+	Use:     "report",
+	Hidden:  false,
+	Aliases: []string{"r"},
+	Short:   "Build a compliance report",
+	Example: reportHelp,
+	Run: func(_ *cobra.Command, args []string) {
+
+	},
+}
+
+func ReportCommand() *cobra.Command {
+
+	reportFlags()
+
+	return reportCmd
+}
+
+func reportFlags() {
+	reportFlags := reportCmd.PersistentFlags()
+
+	reportFlags.StringVarP(&opts.InputFile, "input-file", "f", "", "Path to a manifest file")
+	reportFlags.StringVarP(&opts.OutputFile, "output-file", "o", "", "Path and Name to an output file")
+
+}