diff --git a/scripts/gen_ac_traceability.py b/scripts/gen_ac_traceability.py
index 1f3f19c..40173ab 100644
--- a/scripts/gen_ac_traceability.py
+++ b/scripts/gen_ac_traceability.py
@@ -31,6 +31,9 @@ OUT_MD = ROOT / ".planning" / "AC-TRACEABILITY.md"
 
 _AC_HEADER_RE = re.compile(r"^\s*-\s*\*\*(AC-(?:\d+\.\d+[a-z]?|NEW-\d+))\*\*")
 _DEFERRED_RE = re.compile(r"deferred-hardware", re.IGNORECASE)
+# Phase 2 / AC-doc Status annotation: `pending-phase-3 (SAFE-01)`, `pending-phase-4 (FDR-02)`, etc.
+# Tracks ACs whose test coverage is intentionally deferred to a later phase.
+_PENDING_RE = re.compile(r"pending-phase-\d+", re.IGNORECASE)
 
 
 def collect_acs_from_doc() -> dict[str, dict]:
@@ -51,10 +54,16 @@ def collect_acs_from_doc() -> dict[str, dict]:
         m = _AC_HEADER_RE.match(line)
         if m:
             current_id = m.group(1)
-            acs[current_id] = {"deferred": False}
+            acs[current_id] = {"deferred": False, "deferred_reason": None}
             continue
-        if current_id is not None and _DEFERRED_RE.search(line):
-            acs[current_id]["deferred"] = True
+        if current_id is not None:
+            if _DEFERRED_RE.search(line):
+                acs[current_id]["deferred"] = True
+                acs[current_id]["deferred_reason"] = "hardware"
+            elif _PENDING_RE.search(line):
+                acs[current_id]["deferred"] = True
+                pm = _PENDING_RE.search(line)
+                acs[current_id]["deferred_reason"] = pm.group(0)
     return acs
 
 
@@ -98,7 +107,7 @@ def render_md(doc_acs: dict[str, dict], test_map: dict[str, list[str]]) -> str:
         "",
         f"**ACs declared in acceptance_criteria.md:** {len(declared)}",
         f"**ACs covered by at least one test:** {len(declared_set & tested)}",
-        f"**ACs deferred to hardware:** {sum(1 for a in declared if doc_acs[a]['deferred'])}",
+        f"**ACs deferred (hardware or pending-phase):** {sum(1 for a in declared if doc_acs[a]['deferred'])}",
         "",
         "## AC -> Test mapping",
         "",
@@ -107,8 +116,10 @@ def render_md(doc_acs: dict[str, dict], test_map: dict[str, list[str]]) -> str:
     ]
     for ac_id in declared:
         tests = test_map.get(ac_id, [])
-        if doc_acs[ac_id]["deferred"]:
-            status = "DEFERRED (hardware)"
+        meta = doc_acs[ac_id]
+        if meta["deferred"]:
+            reason = meta.get("deferred_reason") or "hardware"
+            status = f"DEFERRED ({reason})"
         elif tests:
             status = "OK"
         else: