{"abstract":"A loss on disposal raises net income.","category":"Double-entry ledger accounting","checks":7,"contract":"x = {'accounts': {name: [type, normal-signed balance]}, 'retained': opening retained earnings, 'aoci': opening accumulated OCI}. Temporary types are revenue, contra_revenue, expense, gain, loss, dividend and oci. Income summary = revenue - contra_revenue + gain - expense - loss and is net income. Retained earnings close = opening + net income - dividends. OCI closes to AOCI, never to income or retained earnings. 'closed' lists temporary accounts with a nonzero balance (including abnormal negative ones), sorted. Return {'net_income', 'retained', 'aoci', 'closed'}.","contract_signature":"x","evaluation_group":"w2-double-entry-ledger-accounting-period-closing","failed_approach":"Dropping losses from the summary still overstates income.","family":"w2-double-entry-ledger-accounting-period-closing-loss-sign","id":"FA-57921","implementations":{"attempt":{"sha256":"01b83f375ba22ee76585ad23c0c38296e731261305b12cae0e12228726fb4793","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    acc = x['accounts']\n    def total(kind):\n        return sum(b for k, b in acc.values() if k == kind)\n    rev = total('revenue')\n    contra = total('contra_revenue')\n    exp = total('expense')\n    gain = total('gain')\n    loss = total('loss')\n    div = total('dividend')\n    oci = total('oci')\n    income_summary = rev - contra + gain - exp\n    retained = x['retained'] + income_summary - div\n    aoci = x['aoci'] + oci\n    temporary = ('revenue', 'contra_revenue', 'expense', 'gain', 'loss', 'dividend', 'oci')\n    closed = sorted(n for n, (k, b) in acc.items() if k in temporary and b != 0)\n    return {'net_income': income_summary, 'retained': retained, 'aoci': aoci, 'closed': closed}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: loss sign', {'accounts': {'oci_0': ['oci', 150], 'oci_1': ['oci', 400], 'expe_2': ['expense', 7500], 'loss_3': ['loss', 3000]}, 'retained': 1000, 'aoci': -100}, {'net_income': -10500, 'retained': -9500, 'aoci': 450, 'closed': ['expe_2', 'loss_3', 'oci_0', 'oci_1']}], ['control 1', {'accounts': {'reve_0': ['revenue', 3000], 'oci_1': ['oci', 1200], 'divi_2': ['dividend', 400], 'expe_3': ['expense', 150]}, 'retained': 0, 'aoci': -100}, {'net_income': 2850, 'retained': 2450, 'aoci': 1100, 'closed': ['divi_2', 'expe_3', 'oci_1', 'reve_0']}], ['control 2', {'accounts': {'asse_0': ['asset', 400], 'gain_1': ['gain', 150], 'reve_2': ['revenue', 7500], 'gain_3': ['gain', 7500], 'asse_4': ['asset', 3000], 'reve_5': ['revenue', 3000], 'expe_6': ['expense', 400], 'reve_7': ['revenue', 400], 'reve_8': ['revenue', 3000]}, 'retained': 25000, 'aoci': 300}, {'net_income': 21150, 'retained': 46150, 'aoci': 300, 'closed': ['expe_6', 'gain_1', 'gain_3', 'reve_2', 'reve_5', 'reve_7', 'reve_8']}], ['control 3', {'accounts': {'cont_0': ['contra_revenue', 7500], 'cont_1': ['contra_revenue', 7500], 'oci_2': ['oci', 1200], 'cont_3': ['contra_revenue', 1200], 'reve_4': ['revenue', 0], 'divi_5': ['dividend', -200], 'gain_6': ['gain', 150]}, 'retained': 25000, 'aoci': -100}, {'net_income': -16050, 'retained': 9150, 'aoci': 1100, 'closed': ['cont_0', 'cont_1', 'cont_3', 'divi_5', 'gain_6', 'oci_2']}], ['control 4', {'accounts': {'asse_0': ['asset', 150], 'reve_1': ['revenue', 7500], 'divi_2': ['dividend', 0], 'gain_3': ['gain', 0], 'reve_4': ['revenue', 3000], 'gain_5': ['gain', 3000], 'asse_6': ['asset', 400]}, 'retained': 25000, 'aoci': 0}, {'net_income': 13500, 'retained': 38500, 'aoci': 0, 'closed': ['gain_5', 'reve_1', 'reve_4']}], ['control 5', {'accounts': {'gain_0': ['gain', 0], 'reve_1': ['revenue', -200], 'oci_2': ['oci', 400], 'asse_3': ['asset', 3000]}, 'retained': 1000, 'aoci': 300}, {'net_income': -200, 'retained': 800, 'aoci': 700, 'closed': ['oci_2', 'reve_1']}], ['control 6', {'accounts': {'liab_0': ['liability', 150], 'gain_1': ['gain', 150], 'reve_2': ['revenue', 150], 'asse_3': ['asset', 7500], 'gain_4': ['gain', 0], 'expe_5': ['expense', 150], 'liab_6': ['liability', 0]}, 'retained': -500, 'aoci': 0}, {'net_income': 150, 'retained': -350, 'aoci': 0, 'closed': ['expe_5', 'gain_1', 'reve_2']}]], [['regression: loss sign', {'accounts': {'oci_0': ['oci', 150], 'gain_1': ['gain', 7500], 'loss_2': ['loss', 400], 'divi_3': ['dividend', 7500], 'cont_4': ['contra_revenue', 150], 'liab_5': ['liability', 7500], 'asse_6': ['asset', 150]}, 'retained': 1000, 'aoci': 0}, {'net_income': 6950, 'retained': 450, 'aoci': 150, 'closed': ['cont_4', 'divi_3', 'gain_1', 'loss_2', 'oci_0']}], ['control 1', {'accounts': {'reve_0': ['revenue', 1200], 'expe_1': ['expense', 7500], 'asse_2': ['asset', -200], 'cont_3': ['contra_revenue', 7500], 'cont_4': ['contra_revenue', 7500], 'divi_5': ['dividend', 7500], 'divi_6': ['dividend', 3000], 'cont_7': ['contra_revenue', 7500]}, 'retained': 0, 'aoci': -100}, {'net_income': -28800, 'retained': -39300, 'aoci': -100, 'closed': ['cont_3', 'cont_4', 'cont_7', 'divi_5', 'divi_6', 'expe_1', 'reve_0']}], ['control 2', {'accounts': {'asse_0': ['asset', 7500], 'expe_1': ['expense', 7500], 'gain_2': ['gain', 400], 'loss_3': ['loss', 0], 'liab_4': ['liability', 400], 'oci_5': ['oci', -200], 'cont_6': ['contra_revenue', 150], 'oci_7': ['oci', -200]}, 'retained': 25000, 'aoci': 300}, {'net_income': -7250, 'retained': 17750, 'aoci': -100, 'closed': ['cont_6', 'expe_1', 'gain_2', 'oci_5', 'oci_7']}], ['control 3', {'accounts': {'reve_0': ['revenue', 0], 'loss_1': ['loss', 0], 'reve_2': ['revenue', 7500], 'gain_3': ['gain', 0], 'divi_4': ['dividend', 150], 'divi_5': ['dividend', 1200]}, 'retained': 25000, 'aoci': -100}, {'net_income': 7500, 'retained': 31150, 'aoci': -100, 'closed': ['divi_4', 'divi_5', 'reve_2']}], ['control 4', {'accounts': {'reve_0': ['revenue', -200], 'gain_1': ['gain', 400], 'liab_2': ['liability', 400], 'expe_3': ['expense', 150], 'expe_4': ['expense', 0], 'reve_5': ['revenue', 400]}, 'retained': 0, 'aoci': 0}, {'net_income': 450, 'retained': 450, 'aoci': 0, 'closed': ['expe_3', 'gain_1', 'reve_0', 'reve_5']}], ['control 5', {'accounts': {'reve_0': ['revenue', 400], 'oci_1': ['oci', 3000], 'gain_2': ['gain', 7500], 'expe_3': ['expense', 150], 'loss_4': ['loss', 0], 'divi_5': ['dividend', -200]}, 'retained': 25000, 'aoci': 300}, {'net_income': 7750, 'retained': 32950, 'aoci': 3300, 'closed': ['divi_5', 'expe_3', 'gain_2', 'oci_1', 'reve_0']}], ['control 6', {'accounts': {'reve_0': ['revenue', 1200], 'liab_1': ['liability', 150], 'gain_2': ['gain', 3000], 'expe_3': ['expense', 400], 'cont_4': ['contra_revenue', 1200], 'asse_5': ['asset', 3000]}, 'retained': 1000, 'aoci': 0}, {'net_income': 2600, 'retained': 3600, 'aoci': 0, 'closed': ['cont_4', 'expe_3', 'gain_2', 'reve_0']}]], [['regression: loss sign', {'accounts': {'liab_0': ['liability', 1200], 'cont_1': ['contra_revenue', 400], 'expe_2': ['expense', 1200], 'loss_3': ['loss', 400], 'liab_4': ['liability', 1200], 'expe_5': ['expense', 400], 'asse_6': ['asset', 3000], 'oci_7': ['oci', 3000]}, 'retained': 0, 'aoci': 0}, {'net_income': -2400, 'retained': -2400, 'aoci': 3000, 'closed': ['cont_1', 'expe_2', 'expe_5', 'loss_3', 'oci_7']}], ['control 1', {'accounts': {'cont_0': ['contra_revenue', -200], 'expe_1': ['expense', -200], 'liab_2': ['liability', 0], 'asse_3': ['asset', 3000], 'gain_4': ['gain', 1200], 'gain_5': ['gain', 150], 'liab_6': ['liability', 1200], 'gain_7': ['gain', 400], 'liab_8': ['liability', 0]}, 'retained': 25000, 'aoci': -100}, {'net_income': 2150, 'retained': 27150, 'aoci': -100, 'closed': ['cont_0', 'expe_1', 'gain_4', 'gain_5', 'gain_7']}], ['control 2', {'accounts': {'reve_0': ['revenue', 400], 'gain_1': ['gain', 0], 'liab_2': ['liability', 400], 'gain_3': ['gain', -200], 'asse_4': ['asset', 0], 'divi_5': ['dividend', 400]}, 'retained': 0, 'aoci': 300}, {'net_income': 200, 'retained': -200, 'aoci': 300, 'closed': ['divi_5', 'gain_3', 'reve_0']}], ['control 3', {'accounts': {'oci_0': ['oci', 3000], 'oci_1': ['oci', -200], 'expe_2': ['expense', 400], 'gain_3': ['gain', 7500], 'cont_4': ['contra_revenue', 0]}, 'retained': -500, 'aoci': 0}, {'net_income': 7100, 'retained': 6600, 'aoci': 2800, 'closed': ['expe_2', 'gain_3', 'oci_0', 'oci_1']}], ['control 4', {'accounts': {'reve_0': ['revenue', 3000], 'liab_1': ['liability', -200], 'asse_2': ['asset', 7500], 'asse_3': ['asset', 0]}, 'retained': -500, 'aoci': -100}, {'net_income': 3000, 'retained': 2500, 'aoci': -100, 'closed': ['reve_0']}], ['control 5', {'accounts': {'liab_0': ['liability', 150], 'divi_1': ['dividend', 7500], 'reve_2': ['revenue', 400], 'liab_3': ['liability', 1200], 'expe_4': ['expense', -200], 'divi_5': ['dividend', 0], 'expe_6': ['expense', 0]}, 'retained': 0, 'aoci': 0}, {'net_income': 600, 'retained': -6900, 'aoci': 0, 'closed': ['divi_1', 'expe_4', 'reve_2']}], ['control 6', {'accounts': {'liab_0': ['liability', 150], 'oci_1': ['oci', 3000], 'expe_2': ['expense', -200], 'cont_3': ['contra_revenue', 400], 'asse_4': ['asset', 3000], 'liab_5': ['liability', 150], 'cont_6': ['contra_revenue', 0], 'cont_7': ['contra_revenue', -200], 'cont_8': ['contra_revenue', 400]}, 'retained': 1000, 'aoci': 300}, {'net_income': -400, 'retained': 600, 'aoci': 3300, 'closed': ['cont_3', 'cont_7', 'cont_8', 'expe_2', 'oci_1']}]], [['regression: loss sign', {'accounts': {'oci_0': ['oci', 1200], 'liab_1': ['liability', 3000], 'expe_2': ['expense', 1200], 'loss_3': ['loss', 3000], 'liab_4': ['liability', 1200], 'loss_5': ['loss', 150], 'asse_6': ['asset', -200]}, 'retained': -500, 'aoci': 300}, {'net_income': -4350, 'retained': -4850, 'aoci': 1500, 'closed': ['expe_2', 'loss_3', 'loss_5', 'oci_0']}], ['control 1', {'accounts': {'liab_0': ['liability', 0], 'expe_1': ['expense', 150], 'gain_2': ['gain', 0], 'liab_3': ['liability', 1200], 'gain_4': ['gain', -200], 'divi_5': ['dividend', 7500], 'divi_6': ['dividend', 1200], 'oci_7': ['oci', -200], 'asse_8': ['asset', -200]}, 'retained': 0, 'aoci': 300}, {'net_income': -350, 'retained': -9050, 'aoci': 100, 'closed': ['divi_5', 'divi_6', 'expe_1', 'gain_4', 'oci_7']}], ['control 2', {'accounts': {'oci_0': ['oci', 400], 'liab_1': ['liability', 1200], 'asse_2': ['asset', 7500], 'expe_3': ['expense', 3000], 'asse_4': ['asset', 400], 'liab_5': ['liability', 3000], 'liab_6': ['liability', 7500]}, 'retained': -500, 'aoci': -100}, {'net_income': -3000, 'retained': -3500, 'aoci': 300, 'closed': ['expe_3', 'oci_0']}], ['control 3', {'accounts': {'oci_0': ['oci', 1200], 'gain_1': ['gain', 7500], 'oci_2': ['oci', 150], 'divi_3': ['dividend', 3000], 'expe_4': ['expense', 150], 'loss_5': ['loss', 0], 'liab_6': ['liability', 1200], 'liab_7': ['liability', 150]}, 'retained': 1000, 'aoci': 0}, {'net_income': 7350, 'retained': 5350, 'aoci': 1350, 'closed': ['divi_3', 'expe_4', 'gain_1', 'oci_0', 'oci_2']}], ['control 4', {'accounts': {'divi_0': ['dividend', 150], 'divi_1': ['dividend', -200], 'asse_2': ['asset', 150], 'cont_3': ['contra_revenue', 400], 'gain_4': ['gain', 150]}, 'retained': 0, 'aoci': 300}, {'net_income': -250, 'retained': -200, 'aoci': 300, 'closed': ['cont_3', 'divi_0', 'divi_1', 'gain_4']}], ['control 5', {'accounts': {'gain_0': ['gain', 1200], 'asse_1': ['asset', 3000], 'cont_2': ['contra_revenue', 400], 'expe_3': ['expense', 3000], 'cont_4': ['contra_revenue', 7500], 'expe_5': ['expense', 0]}, 'retained': 0, 'aoci': 0}, {'net_income': -9700, 'retained': -9700, 'aoci': 0, 'closed': ['cont_2', 'cont_4', 'expe_3', 'gain_0']}], ['control 6', {'accounts': {'reve_0': ['revenue', 150], 'asse_1': ['asset', 7500], 'oci_2': ['oci', 1200], 'reve_3': ['revenue', 400], 'divi_4': ['dividend', 150], 'gain_5': ['gain', 1200], 'liab_6': ['liability', -200], 'asse_7': ['asset', 150], 'divi_8': ['dividend', 7500]}, 'retained': 1000, 'aoci': 300}, {'net_income': 1750, 'retained': -4900, 'aoci': 1500, 'closed': ['divi_4', 'divi_8', 'gain_5', 'oci_2', 'reve_0', 'reve_3']}]], [['regression: loss sign', {'accounts': {'oci_0': ['oci', 0], 'gain_1': ['gain', 0], 'oci_2': ['oci', 3000], 'expe_3': ['expense', 150], 'loss_4': ['loss', 150], 'divi_5': ['dividend', 150], 'cont_6': ['contra_revenue', 1200], 'expe_7': ['expense', 7500]}, 'retained': -500, 'aoci': 300}, {'net_income': -9000, 'retained': -9650, 'aoci': 3300, 'closed': ['cont_6', 'divi_5', 'expe_3', 'expe_7', 'loss_4', 'oci_2']}], ['control 1', {'accounts': {'gain_0': ['gain', 400], 'reve_1': ['revenue', 1200], 'reve_2': ['revenue', 400], 'expe_3': ['expense', 3000], 'oci_4': ['oci', -200], 'reve_5': ['revenue', -200], 'gain_6': ['gain', 3000], 'reve_7': ['revenue', -200]}, 'retained': 0, 'aoci': 300}, {'net_income': 1600, 'retained': 1600, 'aoci': 100, 'closed': ['expe_3', 'gain_0', 'gain_6', 'oci_4', 'reve_1', 'reve_2', 'reve_5', 'reve_7']}], ['control 2', {'accounts': {'liab_0': ['liability', 3000], 'gain_1': ['gain', -200], 'reve_2': ['revenue', -200], 'oci_3': ['oci', 150], 'oci_4': ['oci', 3000], 'oci_5': ['oci', 3000], 'cont_6': ['contra_revenue', 3000]}, 'retained': 1000, 'aoci': 300}, {'net_income': -3400, 'retained': -2400, 'aoci': 6450, 'closed': ['cont_6', 'gain_1', 'oci_3', 'oci_4', 'oci_5', 'reve_2']}], ['control 3', {'accounts': {'cont_0': ['contra_revenue', 3000], 'reve_1': ['revenue', 7500], 'asse_2': ['asset', 0], 'oci_3': ['oci', 150], 'liab_4': ['liability', 0], 'reve_5': ['revenue', 400], 'divi_6': ['dividend', 1200], 'reve_7': ['revenue', 1200]}, 'retained': 25000, 'aoci': 0}, {'net_income': 6100, 'retained': 29900, 'aoci': 150, 'closed': ['cont_0', 'divi_6', 'oci_3', 'reve_1', 'reve_5', 'reve_7']}], ['control 4', {'accounts': {'gain_0': ['gain', 3000], 'expe_1': ['expense', -200], 'asse_2': ['asset', 0], 'expe_3': ['expense', 150], 'asse_4': ['asset', 7500], 'gain_5': ['gain', 400], 'divi_6': ['dividend', 150], 'expe_7': ['expense', 3000], 'reve_8': ['revenue', 150]}, 'retained': -500, 'aoci': 0}, {'net_income': 600, 'retained': -50, 'aoci': 0, 'closed': ['divi_6', 'expe_1', 'expe_3', 'expe_7', 'gain_0', 'gain_5', 'reve_8']}], ['control 5', {'accounts': {'asse_0': ['asset', -200], 'expe_1': ['expense', 1200], 'liab_2': ['liability', 150], 'divi_3': ['dividend', 7500], 'asse_4': ['asset', -200], 'reve_5': ['revenue', 3000], 'divi_6': ['dividend', 400], 'reve_7': ['revenue', 1200]}, 'retained': -500, 'aoci': 0}, {'net_income': 3000, 'retained': -5400, 'aoci': 0, 'closed': ['divi_3', 'divi_6', 'expe_1', 'reve_5', 'reve_7']}], ['control 6', {'accounts': {'gain_0': ['gain', 7500], 'asse_1': ['asset', 400], 'oci_2': ['oci', 7500], 'liab_3': ['liability', 400], 'divi_4': ['dividend', 0], 'reve_5': ['revenue', 1200], 'gain_6': ['gain', 3000], 'oci_7': ['oci', 1200], 'oci_8': ['oci', 150]}, 'retained': -500, 'aoci': 0}, {'net_income': 11700, 'retained': 11200, 'aoci': 8850, 'closed': ['gain_0', 'gain_6', 'oci_2', 'oci_7', 'oci_8', 'reve_5']}]]]\nfor label, args, expected in fixtures[N-1]:\n    try:\n        actual = solve(args)\n    except Exception as exc:\n        actual = 'raised ' + type(exc).__name__\n    check(label, actual, expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"},"broken":{"sha256":"dae2a9e299d8b25442736d467102f0f9f795a18b5da6707f6546114df4923a37","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    acc = x['accounts']\n    def total(kind):\n        return sum(b for k, b in acc.values() if k == kind)\n    rev = total('revenue')\n    contra = total('contra_revenue')\n    exp = total('expense')\n    gain = total('gain')\n    loss = total('loss')\n    div = total('dividend')\n    oci = total('oci')\n    income_summary = rev - contra + gain - exp + loss\n    retained = x['retained'] + income_summary - div\n    aoci = x['aoci'] + oci\n    temporary = ('revenue', 'contra_revenue', 'expense', 'gain', 'loss', 'dividend', 'oci')\n    closed = sorted(n for n, (k, b) in acc.items() if k in temporary and b != 0)\n    return {'net_income': income_summary, 'retained': retained, 'aoci': aoci, 'closed': closed}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: loss sign', {'accounts': {'oci_0': ['oci', 150], 'oci_1': ['oci', 400], 'expe_2': ['expense', 7500], 'loss_3': ['loss', 3000]}, 'retained': 1000, 'aoci': -100}, {'net_income': -10500, 'retained': -9500, 'aoci': 450, 'closed': ['expe_2', 'loss_3', 'oci_0', 'oci_1']}], ['control 1', {'accounts': {'reve_0': ['revenue', 3000], 'oci_1': ['oci', 1200], 'divi_2': ['dividend', 400], 'expe_3': ['expense', 150]}, 'retained': 0, 'aoci': -100}, {'net_income': 2850, 'retained': 2450, 'aoci': 1100, 'closed': ['divi_2', 'expe_3', 'oci_1', 'reve_0']}], ['control 2', {'accounts': {'asse_0': ['asset', 400], 'gain_1': ['gain', 150], 'reve_2': ['revenue', 7500], 'gain_3': ['gain', 7500], 'asse_4': ['asset', 3000], 'reve_5': ['revenue', 3000], 'expe_6': ['expense', 400], 'reve_7': ['revenue', 400], 'reve_8': ['revenue', 3000]}, 'retained': 25000, 'aoci': 300}, {'net_income': 21150, 'retained': 46150, 'aoci': 300, 'closed': ['expe_6', 'gain_1', 'gain_3', 'reve_2', 'reve_5', 'reve_7', 'reve_8']}], ['control 3', {'accounts': {'cont_0': ['contra_revenue', 7500], 'cont_1': ['contra_revenue', 7500], 'oci_2': ['oci', 1200], 'cont_3': ['contra_revenue', 1200], 'reve_4': ['revenue', 0], 'divi_5': ['dividend', -200], 'gain_6': ['gain', 150]}, 'retained': 25000, 'aoci': -100}, {'net_income': -16050, 'retained': 9150, 'aoci': 1100, 'closed': ['cont_0', 'cont_1', 'cont_3', 'divi_5', 'gain_6', 'oci_2']}], ['control 4', {'accounts': {'asse_0': ['asset', 150], 'reve_1': ['revenue', 7500], 'divi_2': ['dividend', 0], 'gain_3': ['gain', 0], 'reve_4': ['revenue', 3000], 'gain_5': ['gain', 3000], 'asse_6': ['asset', 400]}, 'retained': 25000, 'aoci': 0}, {'net_income': 13500, 'retained': 38500, 'aoci': 0, 'closed': ['gain_5', 'reve_1', 'reve_4']}], ['control 5', {'accounts': {'gain_0': ['gain', 0], 'reve_1': ['revenue', -200], 'oci_2': ['oci', 400], 'asse_3': ['asset', 3000]}, 'retained': 1000, 'aoci': 300}, {'net_income': -200, 'retained': 800, 'aoci': 700, 'closed': ['oci_2', 'reve_1']}], ['control 6', {'accounts': {'liab_0': ['liability', 150], 'gain_1': ['gain', 150], 'reve_2': ['revenue', 150], 'asse_3': ['asset', 7500], 'gain_4': ['gain', 0], 'expe_5': ['expense', 150], 'liab_6': ['liability', 0]}, 'retained': -500, 'aoci': 0}, {'net_income': 150, 'retained': -350, 'aoci': 0, 'closed': ['expe_5', 'gain_1', 'reve_2']}]], [['regression: loss sign', {'accounts': {'oci_0': ['oci', 150], 'gain_1': ['gain', 7500], 'loss_2': ['loss', 400], 'divi_3': ['dividend', 7500], 'cont_4': ['contra_revenue', 150], 'liab_5': ['liability', 7500], 'asse_6': ['asset', 150]}, 'retained': 1000, 'aoci': 0}, {'net_income': 6950, 'retained': 450, 'aoci': 150, 'closed': ['cont_4', 'divi_3', 'gain_1', 'loss_2', 'oci_0']}], ['control 1', {'accounts': {'reve_0': ['revenue', 1200], 'expe_1': ['expense', 7500], 'asse_2': ['asset', -200], 'cont_3': ['contra_revenue', 7500], 'cont_4': ['contra_revenue', 7500], 'divi_5': ['dividend', 7500], 'divi_6': ['dividend', 3000], 'cont_7': ['contra_revenue', 7500]}, 'retained': 0, 'aoci': -100}, {'net_income': -28800, 'retained': -39300, 'aoci': -100, 'closed': ['cont_3', 'cont_4', 'cont_7', 'divi_5', 'divi_6', 'expe_1', 'reve_0']}], ['control 2', {'accounts': {'asse_0': ['asset', 7500], 'expe_1': ['expense', 7500], 'gain_2': ['gain', 400], 'loss_3': ['loss', 0], 'liab_4': ['liability', 400], 'oci_5': ['oci', -200], 'cont_6': ['contra_revenue', 150], 'oci_7': ['oci', -200]}, 'retained': 25000, 'aoci': 300}, {'net_income': -7250, 'retained': 17750, 'aoci': -100, 'closed': ['cont_6', 'expe_1', 'gain_2', 'oci_5', 'oci_7']}], ['control 3', {'accounts': {'reve_0': ['revenue', 0], 'loss_1': ['loss', 0], 'reve_2': ['revenue', 7500], 'gain_3': ['gain', 0], 'divi_4': ['dividend', 150], 'divi_5': ['dividend', 1200]}, 'retained': 25000, 'aoci': -100}, {'net_income': 7500, 'retained': 31150, 'aoci': -100, 'closed': ['divi_4', 'divi_5', 'reve_2']}], ['control 4', {'accounts': {'reve_0': ['revenue', -200], 'gain_1': ['gain', 400], 'liab_2': ['liability', 400], 'expe_3': ['expense', 150], 'expe_4': ['expense', 0], 'reve_5': ['revenue', 400]}, 'retained': 0, 'aoci': 0}, {'net_income': 450, 'retained': 450, 'aoci': 0, 'closed': ['expe_3', 'gain_1', 'reve_0', 'reve_5']}], ['control 5', {'accounts': {'reve_0': ['revenue', 400], 'oci_1': ['oci', 3000], 'gain_2': ['gain', 7500], 'expe_3': ['expense', 150], 'loss_4': ['loss', 0], 'divi_5': ['dividend', -200]}, 'retained': 25000, 'aoci': 300}, {'net_income': 7750, 'retained': 32950, 'aoci': 3300, 'closed': ['divi_5', 'expe_3', 'gain_2', 'oci_1', 'reve_0']}], ['control 6', {'accounts': {'reve_0': ['revenue', 1200], 'liab_1': ['liability', 150], 'gain_2': ['gain', 3000], 'expe_3': ['expense', 400], 'cont_4': ['contra_revenue', 1200], 'asse_5': ['asset', 3000]}, 'retained': 1000, 'aoci': 0}, {'net_income': 2600, 'retained': 3600, 'aoci': 0, 'closed': ['cont_4', 'expe_3', 'gain_2', 'reve_0']}]], [['regression: loss sign', {'accounts': {'liab_0': ['liability', 1200], 'cont_1': ['contra_revenue', 400], 'expe_2': ['expense', 1200], 'loss_3': ['loss', 400], 'liab_4': ['liability', 1200], 'expe_5': ['expense', 400], 'asse_6': ['asset', 3000], 'oci_7': ['oci', 3000]}, 'retained': 0, 'aoci': 0}, {'net_income': -2400, 'retained': -2400, 'aoci': 3000, 'closed': ['cont_1', 'expe_2', 'expe_5', 'loss_3', 'oci_7']}], ['control 1', {'accounts': {'cont_0': ['contra_revenue', -200], 'expe_1': ['expense', -200], 'liab_2': ['liability', 0], 'asse_3': ['asset', 3000], 'gain_4': ['gain', 1200], 'gain_5': ['gain', 150], 'liab_6': ['liability', 1200], 'gain_7': ['gain', 400], 'liab_8': ['liability', 0]}, 'retained': 25000, 'aoci': -100}, {'net_income': 2150, 'retained': 27150, 'aoci': -100, 'closed': ['cont_0', 'expe_1', 'gain_4', 'gain_5', 'gain_7']}], ['control 2', {'accounts': {'reve_0': ['revenue', 400], 'gain_1': ['gain', 0], 'liab_2': ['liability', 400], 'gain_3': ['gain', -200], 'asse_4': ['asset', 0], 'divi_5': ['dividend', 400]}, 'retained': 0, 'aoci': 300}, {'net_income': 200, 'retained': -200, 'aoci': 300, 'closed': ['divi_5', 'gain_3', 'reve_0']}], ['control 3', {'accounts': {'oci_0': ['oci', 3000], 'oci_1': ['oci', -200], 'expe_2': ['expense', 400], 'gain_3': ['gain', 7500], 'cont_4': ['contra_revenue', 0]}, 'retained': -500, 'aoci': 0}, {'net_income': 7100, 'retained': 6600, 'aoci': 2800, 'closed': ['expe_2', 'gain_3', 'oci_0', 'oci_1']}], ['control 4', {'accounts': {'reve_0': ['revenue', 3000], 'liab_1': ['liability', -200], 'asse_2': ['asset', 7500], 'asse_3': ['asset', 0]}, 'retained': -500, 'aoci': -100}, {'net_income': 3000, 'retained': 2500, 'aoci': -100, 'closed': ['reve_0']}], ['control 5', {'accounts': {'liab_0': ['liability', 150], 'divi_1': ['dividend', 7500], 'reve_2': ['revenue', 400], 'liab_3': ['liability', 1200], 'expe_4': ['expense', -200], 'divi_5': ['dividend', 0], 'expe_6': ['expense', 0]}, 'retained': 0, 'aoci': 0}, {'net_income': 600, 'retained': -6900, 'aoci': 0, 'closed': ['divi_1', 'expe_4', 'reve_2']}], ['control 6', {'accounts': {'liab_0': ['liability', 150], 'oci_1': ['oci', 3000], 'expe_2': ['expense', -200], 'cont_3': ['contra_revenue', 400], 'asse_4': ['asset', 3000], 'liab_5': ['liability', 150], 'cont_6': ['contra_revenue', 0], 'cont_7': ['contra_revenue', -200], 'cont_8': ['contra_revenue', 400]}, 'retained': 1000, 'aoci': 300}, {'net_income': -400, 'retained': 600, 'aoci': 3300, 'closed': ['cont_3', 'cont_7', 'cont_8', 'expe_2', 'oci_1']}]], [['regression: loss sign', {'accounts': {'oci_0': ['oci', 1200], 'liab_1': ['liability', 3000], 'expe_2': ['expense', 1200], 'loss_3': ['loss', 3000], 'liab_4': ['liability', 1200], 'loss_5': ['loss', 150], 'asse_6': ['asset', -200]}, 'retained': -500, 'aoci': 300}, {'net_income': -4350, 'retained': -4850, 'aoci': 1500, 'closed': ['expe_2', 'loss_3', 'loss_5', 'oci_0']}], ['control 1', {'accounts': {'liab_0': ['liability', 0], 'expe_1': ['expense', 150], 'gain_2': ['gain', 0], 'liab_3': ['liability', 1200], 'gain_4': ['gain', -200], 'divi_5': ['dividend', 7500], 'divi_6': 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['dividend', 150], 'divi_1': ['dividend', -200], 'asse_2': ['asset', 150], 'cont_3': ['contra_revenue', 400], 'gain_4': ['gain', 150]}, 'retained': 0, 'aoci': 300}, {'net_income': -250, 'retained': -200, 'aoci': 300, 'closed': ['cont_3', 'divi_0', 'divi_1', 'gain_4']}], ['control 5', {'accounts': {'gain_0': ['gain', 1200], 'asse_1': ['asset', 3000], 'cont_2': ['contra_revenue', 400], 'expe_3': ['expense', 3000], 'cont_4': ['contra_revenue', 7500], 'expe_5': ['expense', 0]}, 'retained': 0, 'aoci': 0}, {'net_income': -9700, 'retained': -9700, 'aoci': 0, 'closed': ['cont_2', 'cont_4', 'expe_3', 'gain_0']}], ['control 6', {'accounts': {'reve_0': ['revenue', 150], 'asse_1': ['asset', 7500], 'oci_2': ['oci', 1200], 'reve_3': ['revenue', 400], 'divi_4': ['dividend', 150], 'gain_5': ['gain', 1200], 'liab_6': ['liability', -200], 'asse_7': ['asset', 150], 'divi_8': ['dividend', 7500]}, 'retained': 1000, 'aoci': 300}, {'net_income': 1750, 'retained': -4900, 'aoci': 1500, 'closed': ['divi_4', 'divi_8', 'gain_5', 'oci_2', 'reve_0', 'reve_3']}]], [['regression: loss sign', {'accounts': {'oci_0': ['oci', 0], 'gain_1': ['gain', 0], 'oci_2': ['oci', 3000], 'expe_3': ['expense', 150], 'loss_4': ['loss', 150], 'divi_5': ['dividend', 150], 'cont_6': ['contra_revenue', 1200], 'expe_7': ['expense', 7500]}, 'retained': -500, 'aoci': 300}, {'net_income': -9000, 'retained': -9650, 'aoci': 3300, 'closed': ['cont_6', 'divi_5', 'expe_3', 'expe_7', 'loss_4', 'oci_2']}], ['control 1', {'accounts': {'gain_0': ['gain', 400], 'reve_1': ['revenue', 1200], 'reve_2': ['revenue', 400], 'expe_3': ['expense', 3000], 'oci_4': ['oci', -200], 'reve_5': ['revenue', -200], 'gain_6': ['gain', 3000], 'reve_7': ['revenue', -200]}, 'retained': 0, 'aoci': 300}, {'net_income': 1600, 'retained': 1600, 'aoci': 100, 'closed': ['expe_3', 'gain_0', 'gain_6', 'oci_4', 'reve_1', 'reve_2', 'reve_5', 'reve_7']}], ['control 2', {'accounts': {'liab_0': ['liability', 3000], 'gain_1': ['gain', -200], 'reve_2': ['revenue', -200], 'oci_3': ['oci', 150], 'oci_4': ['oci', 3000], 'oci_5': ['oci', 3000], 'cont_6': ['contra_revenue', 3000]}, 'retained': 1000, 'aoci': 300}, {'net_income': -3400, 'retained': -2400, 'aoci': 6450, 'closed': ['cont_6', 'gain_1', 'oci_3', 'oci_4', 'oci_5', 'reve_2']}], ['control 3', {'accounts': {'cont_0': ['contra_revenue', 3000], 'reve_1': ['revenue', 7500], 'asse_2': ['asset', 0], 'oci_3': ['oci', 150], 'liab_4': ['liability', 0], 'reve_5': ['revenue', 400], 'divi_6': ['dividend', 1200], 'reve_7': ['revenue', 1200]}, 'retained': 25000, 'aoci': 0}, {'net_income': 6100, 'retained': 29900, 'aoci': 150, 'closed': ['cont_0', 'divi_6', 'oci_3', 'reve_1', 'reve_5', 'reve_7']}], ['control 4', {'accounts': {'gain_0': ['gain', 3000], 'expe_1': ['expense', -200], 'asse_2': ['asset', 0], 'expe_3': ['expense', 150], 'asse_4': ['asset', 7500], 'gain_5': ['gain', 400], 'divi_6': ['dividend', 150], 'expe_7': ['expense', 3000], 'reve_8': ['revenue', 150]}, 'retained': -500, 'aoci': 0}, {'net_income': 600, 'retained': -50, 'aoci': 0, 'closed': ['divi_6', 'expe_1', 'expe_3', 'expe_7', 'gain_0', 'gain_5', 'reve_8']}], ['control 5', {'accounts': {'asse_0': ['asset', -200], 'expe_1': ['expense', 1200], 'liab_2': ['liability', 150], 'divi_3': ['dividend', 7500], 'asse_4': ['asset', -200], 'reve_5': ['revenue', 3000], 'divi_6': ['dividend', 400], 'reve_7': ['revenue', 1200]}, 'retained': -500, 'aoci': 0}, {'net_income': 3000, 'retained': -5400, 'aoci': 0, 'closed': ['divi_3', 'divi_6', 'expe_1', 'reve_5', 'reve_7']}], ['control 6', {'accounts': {'gain_0': ['gain', 7500], 'asse_1': ['asset', 400], 'oci_2': ['oci', 7500], 'liab_3': ['liability', 400], 'divi_4': ['dividend', 0], 'reve_5': ['revenue', 1200], 'gain_6': ['gain', 3000], 'oci_7': ['oci', 1200], 'oci_8': ['oci', 150]}, 'retained': -500, 'aoci': 0}, {'net_income': 11700, 'retained': 11200, 'aoci': 8850, 'closed': ['gain_0', 'gain_6', 'oci_2', 'oci_7', 'oci_8', 'reve_5']}]]]\nfor label, args, expected in fixtures[N-1]:\n    try:\n        actual = solve(args)\n    except Exception as exc:\n        actual = 'raised ' + type(exc).__name__\n    check(label, actual, expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"}},"limitations":"A deterministic bounded teaching model with stipulated toy bookkeeping rules stated in the contract; amounts are integer cents; it makes no claim of conformance to any accounting standard or product. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.","method":"Deterministic executable model with adversarial boundary fixtures.","provenance":{"created_by":"Failure Map","dependencies":"Python standard library","family":"w2-double-entry-ledger-accounting-period-closing-loss-sign","generated_at":"2026-09-29T14:46:21.794693+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"Ledger software must keep debits equal to credits and apply normal-balance, period and cutoff rules exactly; small sign or boundary slips silently misstate financial statements.","root_cause":"Loss balances are added in the income summary.","sha256":"46293c53e8e3454405c4d0fe23cae0e8c24c38c9f7f9774f8d8e632f3dc0346a","title":"Period closing entries: loss sign · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verified":true,"visibility":"public","verification":{"attempt":{"elapsed_ms":42.704,"exit_code":1,"observations":[{"actual":{"aoci":450,"closed":["expe_2","loss_3","oci_0","oci_1"],"net_income":-7500,"retained":-6500},"check":"regression: loss sign","expected":{"aoci":450,"closed":["expe_2","loss_3","oci_0","oci_1"],"net_income":-10500,"retained":-9500},"passed":false},{"actual":{"aoci":1100,"closed":["divi_2","expe_3","oci_1","reve_0"],"net_income":2850,"retained":2450},"check":"control 1","expected":{"aoci":1100,"closed":["divi_2","expe_3","oci_1","reve_0"],"net_income":2850,"retained":2450},"passed":true},{"actual":{"aoci":300,"closed":["expe_6","gain_1","gain_3","reve_2","reve_5","reve_7","reve_8"],"net_income":21150,"retained":46150},"check":"control 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6","expected":{"aoci":0,"closed":["expe_5","gain_1","reve_2"],"net_income":150,"retained":-350},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: loss sign\", \"actual\": {\"net_income\": -7500, \"retained\": -6500, \"aoci\": 450, \"closed\": [\"expe_2\", \"loss_3\", \"oci_0\", \"oci_1\"]}, \"expected\": {\"net_income\": -10500, \"retained\": -9500, \"aoci\": 450, \"closed\": [\"expe_2\", \"loss_3\", \"oci_0\", \"oci_1\"]}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"net_income\": 2850, \"retained\": 2450, \"aoci\": 1100, \"closed\": [\"divi_2\", \"expe_3\", \"oci_1\", \"reve_0\"]}, \"expected\": {\"net_income\": 2850, \"retained\": 2450, \"aoci\": 1100, \"closed\": [\"divi_2\", \"expe_3\", \"oci_1\", \"reve_0\"]}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"net_income\": 21150, \"retained\": 46150, \"aoci\": 300, \"closed\": [\"expe_6\", \"gain_1\", \"gain_3\", \"reve_2\", \"reve_5\", \"reve_7\", \"reve_8\"]}, \"expected\": {\"net_income\": 21150, \"retained\": 46150, \"aoci\": 300, \"closed\": [\"expe_6\", \"gain_1\", \"gain_3\", \"reve_2\", \"reve_5\", \"reve_7\", \"reve_8\"]}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"net_income\": -16050, \"retained\": 9150, \"aoci\": 1100, \"closed\": [\"cont_0\", \"cont_1\", \"cont_3\", \"divi_5\", \"gain_6\", \"oci_2\"]}, \"expected\": {\"net_income\": -16050, \"retained\": 9150, \"aoci\": 1100, \"closed\": [\"cont_0\", \"cont_1\", \"cont_3\", \"divi_5\", \"gain_6\", \"oci_2\"]}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"net_income\": 13500, \"retained\": 38500, \"aoci\": 0, \"closed\": [\"gain_5\", \"reve_1\", \"reve_4\"]}, \"expected\": {\"net_income\": 13500, \"retained\": 38500, \"aoci\": 0, \"closed\": [\"gain_5\", \"reve_1\", \"reve_4\"]}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"net_income\": -200, \"retained\": 800, \"aoci\": 700, \"closed\": [\"oci_2\", \"reve_1\"]}, \"expected\": {\"net_income\": -200, \"retained\": 800, \"aoci\": 700, \"closed\": [\"oci_2\", \"reve_1\"]}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"net_income\": 150, \"retained\": -350, \"aoci\": 0, \"closed\": [\"expe_5\", \"gain_1\", \"reve_2\"]}, \"expected\": {\"net_income\": 150, \"retained\": -350, \"aoci\": 0, \"closed\": [\"expe_5\", \"gain_1\", \"reve_2\"]}, \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":45.256,"exit_code":1,"observations":[{"actual":{"aoci":450,"closed":["expe_2","loss_3","oci_0","oci_1"],"net_income":-4500,"retained":-3500},"check":"regression: loss sign","expected":{"aoci":450,"closed":["expe_2","loss_3","oci_0","oci_1"],"net_income":-10500,"retained":-9500},"passed":false},{"actual":{"aoci":1100,"closed":["divi_2","expe_3","oci_1","reve_0"],"net_income":2850,"retained":2450},"check":"control 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2450, \"aoci\": 1100, \"closed\": [\"divi_2\", \"expe_3\", \"oci_1\", \"reve_0\"]}, \"expected\": {\"net_income\": 2850, \"retained\": 2450, \"aoci\": 1100, \"closed\": [\"divi_2\", \"expe_3\", \"oci_1\", \"reve_0\"]}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"net_income\": 21150, \"retained\": 46150, \"aoci\": 300, \"closed\": [\"expe_6\", \"gain_1\", \"gain_3\", \"reve_2\", \"reve_5\", \"reve_7\", \"reve_8\"]}, \"expected\": {\"net_income\": 21150, \"retained\": 46150, \"aoci\": 300, \"closed\": [\"expe_6\", \"gain_1\", \"gain_3\", \"reve_2\", \"reve_5\", \"reve_7\", \"reve_8\"]}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"net_income\": -16050, \"retained\": 9150, \"aoci\": 1100, \"closed\": [\"cont_0\", \"cont_1\", \"cont_3\", \"divi_5\", \"gain_6\", \"oci_2\"]}, \"expected\": {\"net_income\": -16050, \"retained\": 9150, \"aoci\": 1100, \"closed\": [\"cont_0\", \"cont_1\", \"cont_3\", \"divi_5\", \"gain_6\", \"oci_2\"]}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"net_income\": 13500, \"retained\": 38500, \"aoci\": 0, \"closed\": [\"gain_5\", \"reve_1\", \"reve_4\"]}, \"expected\": {\"net_income\": 13500, \"retained\": 38500, \"aoci\": 0, \"closed\": [\"gain_5\", \"reve_1\", \"reve_4\"]}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"net_income\": -200, \"retained\": 800, \"aoci\": 700, \"closed\": [\"oci_2\", \"reve_1\"]}, \"expected\": {\"net_income\": -200, \"retained\": 800, \"aoci\": 700, \"closed\": [\"oci_2\", \"reve_1\"]}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"net_income\": 150, \"retained\": -350, \"aoci\": 0, \"closed\": [\"expe_5\", \"gain_1\", \"reve_2\"]}, \"expected\": {\"net_income\": 150, \"retained\": -350, \"aoci\": 0, \"closed\": [\"expe_5\", \"gain_1\", \"reve_2\"]}, \"passed\": true}], \"passed\": false}\n"}},"member_only":{"stages":["fixed"],"fields":["implementations.fixed","verification.fixed","harness","repair"],"note":"The verified repair, its recorded checks, the repair description, and the scoring harness are available to members."}}