Design a customer tiering and allocation framework for [Company] to protect critical accounts during disruptions. Use [CustomerSegments] and [ContractualSLAs] to set allocation rules, service bands, and communications via [CommsChannels]. Output: (A) Executive Summary; (B) Tiering Matrix (markdown table: Segment, Revenue/Margin, Strategic Value, SLA, Priority Level); (C) Allocation Algorithm (rule-based steps) for scarce capacity; (D) Exception Handling & Escalation; (E) Penalty exposure analysis vs. [PenaltyClauses]; (F) Product Prioritization for [PriorityProducts]; (G) Customer comms templates for ETA changes and waivers. Quantify effects on OTIF, churn risk, and goodwill. Include a fairness rationale and audit trail requirements.