{"abstract":"Accruals cancel themselves inside the period they were meant to accrue.","category":"Double-entry ledger accounting","checks":7,"contract":"x = {'period_end': day, 'as_of': day, 'entries': [[id, day, kind, account, signed amount]]}. Every entry of kind 'accrual' dated on or before period_end is reversed by a generated entry 'R-'+id dated period_end + 1 with the negated amount; regular and deferral entries and later accruals are not reversed. Balances include every original and generated row dated on or before as_of; an account with rows in range appears even if its balance is zero. Return {'reversals': [[id, day, amount]], 'balances': {account: amount}}.","evaluation_group":"w2-double-entry-ledger-accounting-auto-reversing-accruals","failed_approach":"Dating each reversal the day after its accrual still reverses mid-period accruals inside the period.","family":"w2-double-entry-ledger-accounting-auto-reversing-accruals-reversal-date","id":"FA-58006","implementations":{"attempt":{"sha256":"8ab14fbcc5df8f067e60d7aee644baaa8f98c515032f9532eadbf0883392deb6","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    end = x['period_end']\n    rev = []\n    for eid, day, kind, acct, amt in x['entries']:\n        if kind == 'accrual' and day <= end:\n            rev.append(['R-' + eid, day + 1, kind, acct, -amt])\n    bal = {}\n    for eid, day, kind, acct, amt in x['entries'] + rev:\n        if day <= x['as_of']:\n            bal[acct] = bal.get(acct, 0) + amt\n    return {'reversals': [[r[0], r[1], r[4]] for r in rev], 'balances': bal}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: reversal date', {'period_end': 28, 'entries': [['E0', 5, 'accrual', 'rent', 250], ['E1', 27, 'regular', 'rent', 250], ['E2', 30, 'accrual', 'cash', -100], ['E3', 30, 'deferral', 'accrued_interest', 100]], 'as_of': 29}, {'reversals': [['R-E0', 29, -250]], 'balances': {'rent': 250}}], ['control 1', {'period_end': 31, 'entries': [['E0', 33, 'accrual', 'rent', 700], ['E1', 31, 'deferral', 'rent', -40], ['E2', 32, 'deferral', 'rent', 100]], 'as_of': 32}, {'reversals': [], 'balances': {'rent': 60}}], ['control 2', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_interest', 700], ['E1', 5, 'deferral', 'accrued_interest', -100], ['E2', 5, 'regular', 'cash', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': -100, 'cash': -40}}], ['control 3', {'period_end': 30, 'entries': [['E0', 30, 'deferral', 'accrued_interest', 100], ['E1', 32, 'accrual', 'cash', -100], ['E2', 31, 'deferral', 'accrued_interest', 700], ['E3', 31, 'regular', 'rent', 250], ['E4', 30, 'deferral', 'accrued_wages', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_interest': 100, 'accrued_wages': 100}}], ['control 4', {'period_end': 28, 'entries': [['E0', 25, 'deferral', 'cash', 100], ['E1', 27, 'regular', 'cash', 250], ['E2', 30, 'regular', 'accrued_wages', 100], ['E3', 28, 'regular', 'cash', -100], ['E4', 30, 'regular', 'accrued_interest', 100], ['E5', 27, 'regular', 'accrued_interest', 100], ['E6', 5, 'deferral', 'rent', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'cash': 250, 'accrued_wages': 100, 'accrued_interest': 200, 'rent': 100}}], ['control 5', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -100], ['E1', 31, 'regular', 'accrued_wages', -40], ['E2', 30, 'deferral', 'rent', 100], ['E3', 33, 'accrual', 'accrued_interest', -100], ['E4', 5, 'deferral', 'cash', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'rent': 100, 'cash': -40}}], ['control 6', {'period_end': 30, 'entries': [['E0', 31, 'deferral', 'accrued_interest', -40], ['E1', 30, 'deferral', 'rent', -40], ['E2', 30, 'regular', 'cash', 100], ['E3', 32, 'accrual', 'cash', 250]], 'as_of': 31}, {'reversals': [], 'balances': {'accrued_interest': -40, 'rent': -40, 'cash': 100}}]], [['regression: reversal date', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'accrued_wages', 250], ['E1', 28, 'accrual', 'cash', 100], ['E2', 5, 'accrual', 'accrued_wages', -40], ['E3', 31, 'regular', 'cash', 100], ['E4', 5, 'accrual', 'cash', -40], ['E5', 31, 'accrual', 'accrued_interest', 250], ['E6', 33, 'accrual', 'accrued_interest', -100]], 'as_of': 33}, {'reversals': [['R-E1', 32, -100], ['R-E2', 32, 40], ['R-E4', 32, 40], ['R-E5', 32, -250]], 'balances': {'accrued_wages': 250, 'cash': 100, 'accrued_interest': -100}}], ['control 1', {'period_end': 30, 'entries': [['E0', 32, 'deferral', 'accrued_wages', 100], ['E1', 29, 'regular', 'accrued_wages', 100], ['E2', 32, 'deferral', 'accrued_wages', 700], ['E3', 27, 'deferral', 'rent', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 100, 'rent': -40}}], ['control 2', {'period_end': 28, 'entries': [['E0', 5, 'regular', 'accrued_interest', -40], ['E1', 30, 'accrual', 'accrued_interest', 250], ['E2', 29, 'regular', 'cash', 700], ['E3', 30, 'accrual', 'cash', 700], ['E4', 27, 'deferral', 'rent', 250], ['E5', 29, 'accrual', 'accrued_interest', -100], ['E6', 27, 'deferral', 'rent', 700]], 'as_of': 28}, {'reversals': [], 'balances': {'accrued_interest': -40, 'rent': 950}}], ['control 3', {'period_end': 28, 'entries': [['E0', 29, 'regular', 'accrued_interest', 100], ['E1', 28, 'regular', 'rent', 250], ['E2', 30, 'deferral', 'accrued_wages', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': 100, 'rent': 250}}], ['control 4', {'period_end': 30, 'entries': [['E0', 32, 'regular', 'accrued_interest', -100], ['E1', 29, 'deferral', 'cash', -40], ['E2', 31, 'accrual', 'accrued_wages', -100]], 'as_of': 31}, {'reversals': [], 'balances': {'cash': -40, 'accrued_wages': -100}}], ['control 5', {'period_end': 31, 'entries': [['E0', 31, 'regular', 'rent', 100], ['E1', 33, 'regular', 'rent', 250], ['E2', 33, 'deferral', 'rent', 100]], 'as_of': 30}, {'reversals': [], 'balances': {}}], ['control 6', {'period_end': 31, 'entries': [['E0', 30, 'deferral', 'accrued_wages', 100], ['E1', 30, 'regular', 'cash', -100], ['E2', 33, 'regular', 'accrued_wages', -40], ['E3', 32, 'accrual', 'accrued_interest', 100]], 'as_of': 31}, {'reversals': [], 'balances': {'accrued_wages': 100, 'cash': -100}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 27, 'regular', 'accrued_interest', 100], ['E1', 30, 'deferral', 'accrued_interest', 250], ['E2', 28, 'accrual', 'rent', -40], ['E3', 28, 'accrual', 'accrued_interest', 100], ['E4', 5, 'accrual', 'accrued_wages', 700]], 'as_of': 27}, {'reversals': [['R-E2', 29, 40], ['R-E3', 29, -100], ['R-E4', 29, -700]], 'balances': {'accrued_interest': 100, 'accrued_wages': 700}}], ['control 1', {'period_end': 28, 'entries': [['E0', 28, 'deferral', 'rent', 100], ['E1', 28, 'deferral', 'cash', 250], ['E2', 28, 'regular', 'cash', 250], ['E3', 27, 'deferral', 'cash', 100], ['E4', 28, 'regular', 'rent', 100], ['E5', 28, 'regular', 'cash', 700]], 'as_of': 28}, {'reversals': [], 'balances': {'rent': 200, 'cash': 1300}}], ['control 2', {'period_end': 28, 'entries': [['E0', 28, 'deferral', 'accrued_interest', 100], ['E1', 27, 'regular', 'rent', -100], ['E2', 27, 'regular', 'rent', -100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': 100, 'rent': -200}}], ['control 3', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'rent', -40], ['E1', 28, 'regular', 'accrued_interest', 100], ['E2', 5, 'regular', 'accrued_wages', -100], ['E3', 25, 'regular', 'accrued_interest', 250]], 'as_of': 27}, {'reversals': [], 'balances': {'accrued_wages': -100, 'accrued_interest': 250}}], ['control 4', {'period_end': 30, 'entries': [['E0', 32, 'accrual', 'cash', 100], ['E1', 30, 'deferral', 'accrued_interest', -40], ['E2', 30, 'regular', 'rent', 250], ['E3', 29, 'deferral', 'accrued_wages', -100], ['E4', 30, 'deferral', 'cash', 700], ['E5', 30, 'regular', 'accrued_wages', -100], ['E6', 30, 'deferral', 'cash', 100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_wages': -100}}], ['control 5', {'period_end': 30, 'entries': [['E0', 32, 'accrual', 'cash', -40], ['E1', 5, 'regular', 'accrued_wages', 100], ['E2', 5, 'deferral', 'rent', 100], ['E3', 30, 'regular', 'cash', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 660, 'accrued_wages': 100, 'rent': 100}}], ['control 6', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -40], ['E1', 33, 'deferral', 'cash', -100], ['E2', 31, 'deferral', 'accrued_interest', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': -40, 'accrued_interest': 700}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 5, 'accrual', 'rent', -40], ['E1', 27, 'accrual', 'cash', -100], ['E2', 5, 'accrual', 'cash', 100], ['E3', 27, 'regular', 'accrued_interest', 700]], 'as_of': 30}, {'reversals': [['R-E0', 29, 40], ['R-E1', 29, 100], ['R-E2', 29, -100]], 'balances': {'rent': 0, 'cash': 0, 'accrued_interest': 700}}], ['control 1', {'period_end': 30, 'entries': [['E0', 5, 'deferral', 'cash', -100], ['E1', 32, 'accrual', 'cash', 250], ['E2', 32, 'accrual', 'rent', -100], ['E3', 31, 'accrual', 'cash', -100], ['E4', 31, 'regular', 'accrued_wages', 100], ['E5', 5, 'deferral', 'cash', 700], ['E6', 30, 'deferral', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {'cash': 600, 'accrued_wages': 700}}], ['control 2', {'period_end': 30, 'entries': [['E0', 30, 'deferral', 'accrued_wages', -40], ['E1', 32, 'accrual', 'accrued_interest', -40], ['E2', 27, 'deferral', 'accrued_interest', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': -40, 'accrued_interest': 100}}], ['control 3', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'cash', -100], ['E1', 28, 'deferral', 'accrued_wages', 100], ['E2', 29, 'regular', 'rent', -40], ['E3', 25, 'deferral', 'rent', -100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_wages': 100, 'rent': -140}}], ['control 4', {'period_end': 30, 'entries': [['E0', 31, 'deferral', 'cash', 100], ['E1', 31, 'accrual', 'accrued_wages', 100], ['E2', 30, 'deferral', 'accrued_interest', -100], ['E3', 5, 'deferral', 'accrued_interest', 250]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 100, 'accrued_wages': 100, 'accrued_interest': 150}}], ['control 5', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_interest', 100], ['E1', 30, 'deferral', 'accrued_wages', 250], ['E2', 30, 'regular', 'cash', 250], ['E3', 27, 'regular', 'accrued_interest', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': -40}}], ['control 6', {'period_end': 28, 'entries': [['E0', 27, 'deferral', 'rent', 100], ['E1', 27, 'deferral', 'accrued_wages', 700], ['E2', 5, 'regular', 'rent', 700], ['E3', 30, 'deferral', 'accrued_wages', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'rent': 800, 'accrued_wages': 660}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 28, 'regular', 'cash', -40], ['E1', 27, 'accrual', 'accrued_interest', 100], ['E2', 30, 'regular', 'cash', -40]], 'as_of': 29}, {'reversals': [['R-E1', 29, -100]], 'balances': {'cash': -40, 'accrued_interest': 0}}], ['control 1', {'period_end': 31, 'entries': [['E0', 32, 'deferral', 'cash', 250], ['E1', 28, 'regular', 'rent', 250], ['E2', 33, 'deferral', 'cash', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 250, 'rent': 250}}], ['control 2', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -100], ['E1', 31, 'deferral', 'cash', -100], ['E2', 32, 'regular', 'cash', 700], ['E3', 32, 'accrual', 'rent', 100], ['E4', 31, 'deferral', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {}}], ['control 3', {'period_end': 31, 'entries': [['E0', 32, 'accrual', 'accrued_wages', 100], ['E1', 33, 'deferral', 'cash', 100], ['E2', 30, 'regular', 'cash', 700], ['E3', 33, 'regular', 'rent', 700]], 'as_of': 33}, {'reversals': [], 'balances': {'accrued_wages': 100, 'cash': 800, 'rent': 700}}], ['control 4', {'period_end': 30, 'entries': [['E0', 29, 'deferral', 'accrued_wages', 100], ['E1', 5, 'deferral', 'accrued_interest', -100], ['E2', 30, 'regular', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 800, 'accrued_interest': -100}}], ['control 5', {'period_end': 30, 'entries': [['E0', 31, 'regular', 'accrued_interest', -100], ['E1', 27, 'regular', 'rent', 250], ['E2', 31, 'deferral', 'accrued_wages', 250], ['E3', 31, 'regular', 'accrued_interest', 100], ['E4', 27, 'deferral', 'accrued_interest', 100], ['E5', 29, 'regular', 'accrued_interest', 100], ['E6', 32, 'accrual', 'cash', 250]], 'as_of': 32}, {'reversals': [], 'balances': {'accrued_interest': 200, 'rent': 250, 'accrued_wages': 250, 'cash': 250}}], ['control 6', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_wages', 700], ['E1', 30, 'accrual', 'cash', 250], ['E2', 28, 'regular', 'rent', 250]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 700, 'cash': 250, 'rent': 250}}]]]\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":"0121e26d953bb8cc531d586656034abd740a8469cd06f0199d94e15c1780e59e","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    end = x['period_end']\n    rev = []\n    for eid, day, kind, acct, amt in x['entries']:\n        if kind == 'accrual' and day <= end:\n            rev.append(['R-' + eid, end, kind, acct, -amt])\n    bal = {}\n    for eid, day, kind, acct, amt in x['entries'] + rev:\n        if day <= x['as_of']:\n            bal[acct] = bal.get(acct, 0) + amt\n    return {'reversals': [[r[0], r[1], r[4]] for r in rev], 'balances': bal}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: reversal date', {'period_end': 28, 'entries': [['E0', 5, 'accrual', 'rent', 250], ['E1', 27, 'regular', 'rent', 250], ['E2', 30, 'accrual', 'cash', -100], ['E3', 30, 'deferral', 'accrued_interest', 100]], 'as_of': 29}, {'reversals': [['R-E0', 29, -250]], 'balances': {'rent': 250}}], ['control 1', {'period_end': 31, 'entries': [['E0', 33, 'accrual', 'rent', 700], ['E1', 31, 'deferral', 'rent', -40], ['E2', 32, 'deferral', 'rent', 100]], 'as_of': 32}, {'reversals': [], 'balances': {'rent': 60}}], ['control 2', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_interest', 700], ['E1', 5, 'deferral', 'accrued_interest', -100], ['E2', 5, 'regular', 'cash', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': -100, 'cash': -40}}], ['control 3', {'period_end': 30, 'entries': [['E0', 30, 'deferral', 'accrued_interest', 100], ['E1', 32, 'accrual', 'cash', -100], ['E2', 31, 'deferral', 'accrued_interest', 700], ['E3', 31, 'regular', 'rent', 250], ['E4', 30, 'deferral', 'accrued_wages', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_interest': 100, 'accrued_wages': 100}}], ['control 4', {'period_end': 28, 'entries': [['E0', 25, 'deferral', 'cash', 100], ['E1', 27, 'regular', 'cash', 250], ['E2', 30, 'regular', 'accrued_wages', 100], ['E3', 28, 'regular', 'cash', -100], ['E4', 30, 'regular', 'accrued_interest', 100], ['E5', 27, 'regular', 'accrued_interest', 100], ['E6', 5, 'deferral', 'rent', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'cash': 250, 'accrued_wages': 100, 'accrued_interest': 200, 'rent': 100}}], ['control 5', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -100], ['E1', 31, 'regular', 'accrued_wages', -40], ['E2', 30, 'deferral', 'rent', 100], ['E3', 33, 'accrual', 'accrued_interest', -100], ['E4', 5, 'deferral', 'cash', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'rent': 100, 'cash': -40}}], ['control 6', {'period_end': 30, 'entries': [['E0', 31, 'deferral', 'accrued_interest', -40], ['E1', 30, 'deferral', 'rent', -40], ['E2', 30, 'regular', 'cash', 100], ['E3', 32, 'accrual', 'cash', 250]], 'as_of': 31}, {'reversals': [], 'balances': {'accrued_interest': -40, 'rent': -40, 'cash': 100}}]], [['regression: reversal date', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'accrued_wages', 250], ['E1', 28, 'accrual', 'cash', 100], ['E2', 5, 'accrual', 'accrued_wages', -40], ['E3', 31, 'regular', 'cash', 100], ['E4', 5, 'accrual', 'cash', -40], ['E5', 31, 'accrual', 'accrued_interest', 250], ['E6', 33, 'accrual', 'accrued_interest', -100]], 'as_of': 33}, {'reversals': [['R-E1', 32, -100], ['R-E2', 32, 40], ['R-E4', 32, 40], ['R-E5', 32, -250]], 'balances': {'accrued_wages': 250, 'cash': 100, 'accrued_interest': -100}}], ['control 1', {'period_end': 30, 'entries': [['E0', 32, 'deferral', 'accrued_wages', 100], ['E1', 29, 'regular', 'accrued_wages', 100], ['E2', 32, 'deferral', 'accrued_wages', 700], ['E3', 27, 'deferral', 'rent', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 100, 'rent': -40}}], ['control 2', {'period_end': 28, 'entries': [['E0', 5, 'regular', 'accrued_interest', -40], ['E1', 30, 'accrual', 'accrued_interest', 250], ['E2', 29, 'regular', 'cash', 700], ['E3', 30, 'accrual', 'cash', 700], ['E4', 27, 'deferral', 'rent', 250], ['E5', 29, 'accrual', 'accrued_interest', -100], ['E6', 27, 'deferral', 'rent', 700]], 'as_of': 28}, {'reversals': [], 'balances': {'accrued_interest': -40, 'rent': 950}}], ['control 3', {'period_end': 28, 'entries': [['E0', 29, 'regular', 'accrued_interest', 100], ['E1', 28, 'regular', 'rent', 250], ['E2', 30, 'deferral', 'accrued_wages', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': 100, 'rent': 250}}], ['control 4', {'period_end': 30, 'entries': [['E0', 32, 'regular', 'accrued_interest', -100], ['E1', 29, 'deferral', 'cash', -40], ['E2', 31, 'accrual', 'accrued_wages', -100]], 'as_of': 31}, {'reversals': [], 'balances': {'cash': -40, 'accrued_wages': -100}}], ['control 5', {'period_end': 31, 'entries': [['E0', 31, 'regular', 'rent', 100], ['E1', 33, 'regular', 'rent', 250], ['E2', 33, 'deferral', 'rent', 100]], 'as_of': 30}, {'reversals': [], 'balances': {}}], ['control 6', {'period_end': 31, 'entries': [['E0', 30, 'deferral', 'accrued_wages', 100], ['E1', 30, 'regular', 'cash', -100], ['E2', 33, 'regular', 'accrued_wages', -40], ['E3', 32, 'accrual', 'accrued_interest', 100]], 'as_of': 31}, {'reversals': [], 'balances': {'accrued_wages': 100, 'cash': -100}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 27, 'regular', 'accrued_interest', 100], ['E1', 30, 'deferral', 'accrued_interest', 250], ['E2', 28, 'accrual', 'rent', -40], ['E3', 28, 'accrual', 'accrued_interest', 100], ['E4', 5, 'accrual', 'accrued_wages', 700]], 'as_of': 27}, {'reversals': [['R-E2', 29, 40], ['R-E3', 29, -100], ['R-E4', 29, -700]], 'balances': {'accrued_interest': 100, 'accrued_wages': 700}}], ['control 1', {'period_end': 28, 'entries': [['E0', 28, 'deferral', 'rent', 100], ['E1', 28, 'deferral', 'cash', 250], ['E2', 28, 'regular', 'cash', 250], ['E3', 27, 'deferral', 'cash', 100], ['E4', 28, 'regular', 'rent', 100], ['E5', 28, 'regular', 'cash', 700]], 'as_of': 28}, {'reversals': [], 'balances': {'rent': 200, 'cash': 1300}}], ['control 2', {'period_end': 28, 'entries': [['E0', 28, 'deferral', 'accrued_interest', 100], ['E1', 27, 'regular', 'rent', -100], ['E2', 27, 'regular', 'rent', -100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': 100, 'rent': -200}}], ['control 3', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'rent', -40], ['E1', 28, 'regular', 'accrued_interest', 100], ['E2', 5, 'regular', 'accrued_wages', -100], ['E3', 25, 'regular', 'accrued_interest', 250]], 'as_of': 27}, {'reversals': [], 'balances': {'accrued_wages': -100, 'accrued_interest': 250}}], ['control 4', {'period_end': 30, 'entries': [['E0', 32, 'accrual', 'cash', 100], ['E1', 30, 'deferral', 'accrued_interest', -40], ['E2', 30, 'regular', 'rent', 250], ['E3', 29, 'deferral', 'accrued_wages', -100], ['E4', 30, 'deferral', 'cash', 700], ['E5', 30, 'regular', 'accrued_wages', -100], ['E6', 30, 'deferral', 'cash', 100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_wages': -100}}], ['control 5', {'period_end': 30, 'entries': [['E0', 32, 'accrual', 'cash', -40], ['E1', 5, 'regular', 'accrued_wages', 100], ['E2', 5, 'deferral', 'rent', 100], ['E3', 30, 'regular', 'cash', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 660, 'accrued_wages': 100, 'rent': 100}}], ['control 6', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -40], ['E1', 33, 'deferral', 'cash', -100], ['E2', 31, 'deferral', 'accrued_interest', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': -40, 'accrued_interest': 700}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 5, 'accrual', 'rent', -40], ['E1', 27, 'accrual', 'cash', -100], ['E2', 5, 'accrual', 'cash', 100], ['E3', 27, 'regular', 'accrued_interest', 700]], 'as_of': 30}, {'reversals': [['R-E0', 29, 40], ['R-E1', 29, 100], ['R-E2', 29, -100]], 'balances': {'rent': 0, 'cash': 0, 'accrued_interest': 700}}], ['control 1', {'period_end': 30, 'entries': [['E0', 5, 'deferral', 'cash', -100], ['E1', 32, 'accrual', 'cash', 250], ['E2', 32, 'accrual', 'rent', -100], ['E3', 31, 'accrual', 'cash', -100], ['E4', 31, 'regular', 'accrued_wages', 100], ['E5', 5, 'deferral', 'cash', 700], ['E6', 30, 'deferral', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {'cash': 600, 'accrued_wages': 700}}], ['control 2', {'period_end': 30, 'entries': [['E0', 30, 'deferral', 'accrued_wages', -40], ['E1', 32, 'accrual', 'accrued_interest', -40], ['E2', 27, 'deferral', 'accrued_interest', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': -40, 'accrued_interest': 100}}], ['control 3', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'cash', -100], ['E1', 28, 'deferral', 'accrued_wages', 100], ['E2', 29, 'regular', 'rent', -40], ['E3', 25, 'deferral', 'rent', -100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_wages': 100, 'rent': -140}}], ['control 4', {'period_end': 30, 'entries': [['E0', 31, 'deferral', 'cash', 100], ['E1', 31, 'accrual', 'accrued_wages', 100], ['E2', 30, 'deferral', 'accrued_interest', -100], ['E3', 5, 'deferral', 'accrued_interest', 250]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 100, 'accrued_wages': 100, 'accrued_interest': 150}}], ['control 5', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_interest', 100], ['E1', 30, 'deferral', 'accrued_wages', 250], ['E2', 30, 'regular', 'cash', 250], ['E3', 27, 'regular', 'accrued_interest', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': -40}}], ['control 6', {'period_end': 28, 'entries': [['E0', 27, 'deferral', 'rent', 100], ['E1', 27, 'deferral', 'accrued_wages', 700], ['E2', 5, 'regular', 'rent', 700], ['E3', 30, 'deferral', 'accrued_wages', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'rent': 800, 'accrued_wages': 660}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 28, 'regular', 'cash', -40], ['E1', 27, 'accrual', 'accrued_interest', 100], ['E2', 30, 'regular', 'cash', -40]], 'as_of': 29}, {'reversals': [['R-E1', 29, -100]], 'balances': {'cash': -40, 'accrued_interest': 0}}], ['control 1', {'period_end': 31, 'entries': [['E0', 32, 'deferral', 'cash', 250], ['E1', 28, 'regular', 'rent', 250], ['E2', 33, 'deferral', 'cash', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 250, 'rent': 250}}], ['control 2', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -100], ['E1', 31, 'deferral', 'cash', -100], ['E2', 32, 'regular', 'cash', 700], ['E3', 32, 'accrual', 'rent', 100], ['E4', 31, 'deferral', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {}}], ['control 3', {'period_end': 31, 'entries': [['E0', 32, 'accrual', 'accrued_wages', 100], ['E1', 33, 'deferral', 'cash', 100], ['E2', 30, 'regular', 'cash', 700], ['E3', 33, 'regular', 'rent', 700]], 'as_of': 33}, {'reversals': [], 'balances': {'accrued_wages': 100, 'cash': 800, 'rent': 700}}], ['control 4', {'period_end': 30, 'entries': [['E0', 29, 'deferral', 'accrued_wages', 100], ['E1', 5, 'deferral', 'accrued_interest', -100], ['E2', 30, 'regular', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 800, 'accrued_interest': -100}}], ['control 5', {'period_end': 30, 'entries': [['E0', 31, 'regular', 'accrued_interest', -100], ['E1', 27, 'regular', 'rent', 250], ['E2', 31, 'deferral', 'accrued_wages', 250], ['E3', 31, 'regular', 'accrued_interest', 100], ['E4', 27, 'deferral', 'accrued_interest', 100], ['E5', 29, 'regular', 'accrued_interest', 100], ['E6', 32, 'accrual', 'cash', 250]], 'as_of': 32}, {'reversals': [], 'balances': {'accrued_interest': 200, 'rent': 250, 'accrued_wages': 250, 'cash': 250}}], ['control 6', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_wages', 700], ['E1', 30, 'accrual', 'cash', 250], ['E2', 28, 'regular', 'rent', 250]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 700, 'cash': 250, 'rent': 250}}]]]\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"},"fixed":{"sha256":"92557b1d4ef76e014ce487b875c2be9b1b0967491d6b09389d6e21958fac1f25","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    end = x['period_end']\n    rev = []\n    for eid, day, kind, acct, amt in x['entries']:\n        if kind == 'accrual' and day <= end:\n            rev.append(['R-' + eid, end + 1, kind, acct, -amt])\n    bal = {}\n    for eid, day, kind, acct, amt in x['entries'] + rev:\n        if day <= x['as_of']:\n            bal[acct] = bal.get(acct, 0) + amt\n    return {'reversals': [[r[0], r[1], r[4]] for r in rev], 'balances': bal}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: reversal date', {'period_end': 28, 'entries': [['E0', 5, 'accrual', 'rent', 250], ['E1', 27, 'regular', 'rent', 250], ['E2', 30, 'accrual', 'cash', -100], ['E3', 30, 'deferral', 'accrued_interest', 100]], 'as_of': 29}, {'reversals': [['R-E0', 29, -250]], 'balances': {'rent': 250}}], ['control 1', {'period_end': 31, 'entries': [['E0', 33, 'accrual', 'rent', 700], ['E1', 31, 'deferral', 'rent', -40], ['E2', 32, 'deferral', 'rent', 100]], 'as_of': 32}, {'reversals': [], 'balances': {'rent': 60}}], ['control 2', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_interest', 700], ['E1', 5, 'deferral', 'accrued_interest', -100], ['E2', 5, 'regular', 'cash', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': -100, 'cash': -40}}], ['control 3', {'period_end': 30, 'entries': [['E0', 30, 'deferral', 'accrued_interest', 100], ['E1', 32, 'accrual', 'cash', -100], ['E2', 31, 'deferral', 'accrued_interest', 700], ['E3', 31, 'regular', 'rent', 250], ['E4', 30, 'deferral', 'accrued_wages', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_interest': 100, 'accrued_wages': 100}}], ['control 4', {'period_end': 28, 'entries': [['E0', 25, 'deferral', 'cash', 100], ['E1', 27, 'regular', 'cash', 250], ['E2', 30, 'regular', 'accrued_wages', 100], ['E3', 28, 'regular', 'cash', -100], ['E4', 30, 'regular', 'accrued_interest', 100], ['E5', 27, 'regular', 'accrued_interest', 100], ['E6', 5, 'deferral', 'rent', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'cash': 250, 'accrued_wages': 100, 'accrued_interest': 200, 'rent': 100}}], ['control 5', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -100], ['E1', 31, 'regular', 'accrued_wages', -40], ['E2', 30, 'deferral', 'rent', 100], ['E3', 33, 'accrual', 'accrued_interest', -100], ['E4', 5, 'deferral', 'cash', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'rent': 100, 'cash': -40}}], ['control 6', {'period_end': 30, 'entries': [['E0', 31, 'deferral', 'accrued_interest', -40], ['E1', 30, 'deferral', 'rent', -40], ['E2', 30, 'regular', 'cash', 100], ['E3', 32, 'accrual', 'cash', 250]], 'as_of': 31}, {'reversals': [], 'balances': {'accrued_interest': -40, 'rent': -40, 'cash': 100}}]], [['regression: reversal date', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'accrued_wages', 250], ['E1', 28, 'accrual', 'cash', 100], ['E2', 5, 'accrual', 'accrued_wages', -40], ['E3', 31, 'regular', 'cash', 100], ['E4', 5, 'accrual', 'cash', -40], ['E5', 31, 'accrual', 'accrued_interest', 250], ['E6', 33, 'accrual', 'accrued_interest', -100]], 'as_of': 33}, {'reversals': [['R-E1', 32, -100], ['R-E2', 32, 40], ['R-E4', 32, 40], ['R-E5', 32, -250]], 'balances': {'accrued_wages': 250, 'cash': 100, 'accrued_interest': -100}}], ['control 1', {'period_end': 30, 'entries': [['E0', 32, 'deferral', 'accrued_wages', 100], ['E1', 29, 'regular', 'accrued_wages', 100], ['E2', 32, 'deferral', 'accrued_wages', 700], ['E3', 27, 'deferral', 'rent', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 100, 'rent': -40}}], ['control 2', {'period_end': 28, 'entries': [['E0', 5, 'regular', 'accrued_interest', -40], ['E1', 30, 'accrual', 'accrued_interest', 250], ['E2', 29, 'regular', 'cash', 700], ['E3', 30, 'accrual', 'cash', 700], ['E4', 27, 'deferral', 'rent', 250], ['E5', 29, 'accrual', 'accrued_interest', -100], ['E6', 27, 'deferral', 'rent', 700]], 'as_of': 28}, {'reversals': [], 'balances': {'accrued_interest': -40, 'rent': 950}}], ['control 3', {'period_end': 28, 'entries': [['E0', 29, 'regular', 'accrued_interest', 100], ['E1', 28, 'regular', 'rent', 250], ['E2', 30, 'deferral', 'accrued_wages', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': 100, 'rent': 250}}], ['control 4', {'period_end': 30, 'entries': [['E0', 32, 'regular', 'accrued_interest', -100], ['E1', 29, 'deferral', 'cash', -40], ['E2', 31, 'accrual', 'accrued_wages', -100]], 'as_of': 31}, {'reversals': [], 'balances': {'cash': -40, 'accrued_wages': -100}}], ['control 5', {'period_end': 31, 'entries': [['E0', 31, 'regular', 'rent', 100], ['E1', 33, 'regular', 'rent', 250], ['E2', 33, 'deferral', 'rent', 100]], 'as_of': 30}, {'reversals': [], 'balances': {}}], ['control 6', {'period_end': 31, 'entries': [['E0', 30, 'deferral', 'accrued_wages', 100], ['E1', 30, 'regular', 'cash', -100], ['E2', 33, 'regular', 'accrued_wages', -40], ['E3', 32, 'accrual', 'accrued_interest', 100]], 'as_of': 31}, {'reversals': [], 'balances': {'accrued_wages': 100, 'cash': -100}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 27, 'regular', 'accrued_interest', 100], ['E1', 30, 'deferral', 'accrued_interest', 250], ['E2', 28, 'accrual', 'rent', -40], ['E3', 28, 'accrual', 'accrued_interest', 100], ['E4', 5, 'accrual', 'accrued_wages', 700]], 'as_of': 27}, {'reversals': [['R-E2', 29, 40], ['R-E3', 29, -100], ['R-E4', 29, -700]], 'balances': {'accrued_interest': 100, 'accrued_wages': 700}}], ['control 1', {'period_end': 28, 'entries': [['E0', 28, 'deferral', 'rent', 100], ['E1', 28, 'deferral', 'cash', 250], ['E2', 28, 'regular', 'cash', 250], ['E3', 27, 'deferral', 'cash', 100], ['E4', 28, 'regular', 'rent', 100], ['E5', 28, 'regular', 'cash', 700]], 'as_of': 28}, {'reversals': [], 'balances': {'rent': 200, 'cash': 1300}}], ['control 2', {'period_end': 28, 'entries': [['E0', 28, 'deferral', 'accrued_interest', 100], ['E1', 27, 'regular', 'rent', -100], ['E2', 27, 'regular', 'rent', -100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': 100, 'rent': -200}}], ['control 3', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'rent', -40], ['E1', 28, 'regular', 'accrued_interest', 100], ['E2', 5, 'regular', 'accrued_wages', -100], ['E3', 25, 'regular', 'accrued_interest', 250]], 'as_of': 27}, {'reversals': [], 'balances': {'accrued_wages': -100, 'accrued_interest': 250}}], ['control 4', {'period_end': 30, 'entries': [['E0', 32, 'accrual', 'cash', 100], ['E1', 30, 'deferral', 'accrued_interest', -40], ['E2', 30, 'regular', 'rent', 250], ['E3', 29, 'deferral', 'accrued_wages', -100], ['E4', 30, 'deferral', 'cash', 700], ['E5', 30, 'regular', 'accrued_wages', -100], ['E6', 30, 'deferral', 'cash', 100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_wages': -100}}], ['control 5', {'period_end': 30, 'entries': [['E0', 32, 'accrual', 'cash', -40], ['E1', 5, 'regular', 'accrued_wages', 100], ['E2', 5, 'deferral', 'rent', 100], ['E3', 30, 'regular', 'cash', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 660, 'accrued_wages': 100, 'rent': 100}}], ['control 6', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -40], ['E1', 33, 'deferral', 'cash', -100], ['E2', 31, 'deferral', 'accrued_interest', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': -40, 'accrued_interest': 700}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 5, 'accrual', 'rent', -40], ['E1', 27, 'accrual', 'cash', -100], ['E2', 5, 'accrual', 'cash', 100], ['E3', 27, 'regular', 'accrued_interest', 700]], 'as_of': 30}, {'reversals': [['R-E0', 29, 40], ['R-E1', 29, 100], ['R-E2', 29, -100]], 'balances': {'rent': 0, 'cash': 0, 'accrued_interest': 700}}], ['control 1', {'period_end': 30, 'entries': [['E0', 5, 'deferral', 'cash', -100], ['E1', 32, 'accrual', 'cash', 250], ['E2', 32, 'accrual', 'rent', -100], ['E3', 31, 'accrual', 'cash', -100], ['E4', 31, 'regular', 'accrued_wages', 100], ['E5', 5, 'deferral', 'cash', 700], ['E6', 30, 'deferral', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {'cash': 600, 'accrued_wages': 700}}], ['control 2', {'period_end': 30, 'entries': [['E0', 30, 'deferral', 'accrued_wages', -40], ['E1', 32, 'accrual', 'accrued_interest', -40], ['E2', 27, 'deferral', 'accrued_interest', 100]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': -40, 'accrued_interest': 100}}], ['control 3', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'cash', -100], ['E1', 28, 'deferral', 'accrued_wages', 100], ['E2', 29, 'regular', 'rent', -40], ['E3', 25, 'deferral', 'rent', -100]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_wages': 100, 'rent': -140}}], ['control 4', {'period_end': 30, 'entries': [['E0', 31, 'deferral', 'cash', 100], ['E1', 31, 'accrual', 'accrued_wages', 100], ['E2', 30, 'deferral', 'accrued_interest', -100], ['E3', 5, 'deferral', 'accrued_interest', 250]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 100, 'accrued_wages': 100, 'accrued_interest': 150}}], ['control 5', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_interest', 100], ['E1', 30, 'deferral', 'accrued_wages', 250], ['E2', 30, 'regular', 'cash', 250], ['E3', 27, 'regular', 'accrued_interest', -40]], 'as_of': 29}, {'reversals': [], 'balances': {'accrued_interest': -40}}], ['control 6', {'period_end': 28, 'entries': [['E0', 27, 'deferral', 'rent', 100], ['E1', 27, 'deferral', 'accrued_wages', 700], ['E2', 5, 'regular', 'rent', 700], ['E3', 30, 'deferral', 'accrued_wages', -40]], 'as_of': 30}, {'reversals': [], 'balances': {'rent': 800, 'accrued_wages': 660}}]], [['regression: reversal date', {'period_end': 28, 'entries': [['E0', 28, 'regular', 'cash', -40], ['E1', 27, 'accrual', 'accrued_interest', 100], ['E2', 30, 'regular', 'cash', -40]], 'as_of': 29}, {'reversals': [['R-E1', 29, -100]], 'balances': {'cash': -40, 'accrued_interest': 0}}], ['control 1', {'period_end': 31, 'entries': [['E0', 32, 'deferral', 'cash', 250], ['E1', 28, 'regular', 'rent', 250], ['E2', 33, 'deferral', 'cash', 700]], 'as_of': 32}, {'reversals': [], 'balances': {'cash': 250, 'rent': 250}}], ['control 2', {'period_end': 31, 'entries': [['E0', 31, 'deferral', 'cash', -100], ['E1', 31, 'deferral', 'cash', -100], ['E2', 32, 'regular', 'cash', 700], ['E3', 32, 'accrual', 'rent', 100], ['E4', 31, 'deferral', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {}}], ['control 3', {'period_end': 31, 'entries': [['E0', 32, 'accrual', 'accrued_wages', 100], ['E1', 33, 'deferral', 'cash', 100], ['E2', 30, 'regular', 'cash', 700], ['E3', 33, 'regular', 'rent', 700]], 'as_of': 33}, {'reversals': [], 'balances': {'accrued_wages': 100, 'cash': 800, 'rent': 700}}], ['control 4', {'period_end': 30, 'entries': [['E0', 29, 'deferral', 'accrued_wages', 100], ['E1', 5, 'deferral', 'accrued_interest', -100], ['E2', 30, 'regular', 'accrued_wages', 700]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 800, 'accrued_interest': -100}}], ['control 5', {'period_end': 30, 'entries': [['E0', 31, 'regular', 'accrued_interest', -100], ['E1', 27, 'regular', 'rent', 250], ['E2', 31, 'deferral', 'accrued_wages', 250], ['E3', 31, 'regular', 'accrued_interest', 100], ['E4', 27, 'deferral', 'accrued_interest', 100], ['E5', 29, 'regular', 'accrued_interest', 100], ['E6', 32, 'accrual', 'cash', 250]], 'as_of': 32}, {'reversals': [], 'balances': {'accrued_interest': 200, 'rent': 250, 'accrued_wages': 250, 'cash': 250}}], ['control 6', {'period_end': 28, 'entries': [['E0', 30, 'accrual', 'accrued_wages', 700], ['E1', 30, 'accrual', 'cash', 250], ['E2', 28, 'regular', 'rent', 250]], 'as_of': 30}, {'reversals': [], 'balances': {'accrued_wages': 700, 'cash': 250, 'rent': 250}}]]]\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-auto-reversing-accruals-reversal-date","generated_at":"2026-09-29T14:46:22.670304+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.","repair":"Date reversals on period_end + 1.","root_cause":"Reversals are dated on the period-end day instead of the first day of the next period.","sha256":"65c47627005083a98855cc42b238faee061e0cc2a72bfaf8da8420293083a735","title":"Auto-reversing accruals: reversal date · case 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