{"abstract":"Customers are billed without the tax that is posted to tax payable.","category":"Double-entry ledger accounting","checks":7,"contract":"x = {'mode': 'inclusive'|'exclusive', 'rounding': 'line'|'invoice', 'lines': [[amount, rate_bp, account]]}. Exclusive: tax = amount*bp/10000. Inclusive: tax = amount*bp/(10000+bp). Rounding is half-up to the cent, per line ('line', summed per rate) or once per rate on the summed amounts ('invoice'). Tax is keyed by str(rate_bp). Inclusive: receivable = sum amounts, net = receivable - total tax. Exclusive: net = sum amounts, receivable = net + total tax. Return {'receivable', 'net', 'tax'}.","contract_signature":"x","evaluation_group":"w2-double-entry-ledger-accounting-vat-invoice-journal","failed_approach":"Recomputing tax per line ignores invoice-level rounding, so the entry no longer balances.","family":"w2-double-entry-ledger-accounting-vat-invoice-journal-exclusive-receivable","id":"FA-58186","implementations":{"attempt":{"sha256":"59d171275488a0a427353c574dc4ff43225cfb17c65a3430ab567d7f105f6b54","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    def rnd(n, d):\n        q, r = divmod(n, d)\n        return q + (1 if 2 * r >= d else 0)\n    incl = x['mode'] == 'inclusive'\n    groups = {}\n    tax = {}\n    for amount, bp, acct in x['lines']:\n        denom = 10000 + bp if incl else 10000\n        key = str(bp)\n        if x['rounding'] == 'line':\n            tax[key] = tax.get(key, 0) + rnd(amount * bp, denom)\n        groups[key] = groups.get(key, 0) + amount\n    if x['rounding'] == 'invoice':\n        for key, total in groups.items():\n            bp = int(key)\n            tax[key] = rnd(total * bp, 10000 + bp if incl else 10000)\n    gross_in = sum(groups.values())\n    total_tax = sum(tax.values())\n    if incl:\n        receivable = gross_in\n        net = gross_in - total_tax\n    else:\n        receivable = gross_in + sum(rnd(a * b, 10000) for a, b, _ in x['lines'])\n        net = gross_in\n    return {'receivable': receivable, 'net': net, 'tax': tax}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 1900, 'sales'], [15, 700, 'sales']]}, {'receivable': 2991, 'net': 2515, 'tax': {'1900': 475, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 700, 'services'], [2500, 2100, 'sales'], [15, 0, 'services'], [105, 700, 'services'], [5, 700, 'services']]}, {'receivable': 5833, 'net': 5125, 'tax': {'700': 183, '2100': 525, '0': 0}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [12345, 2100, 'sales'], [2500, 500, 'services'], [105, 2100, 'services']]}, {'receivable': 16949, 'net': 14322, 'tax': {'2100': 2508, '500': 119}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[999, 2100, 'sales'], [105, 500, 'services'], [999, 0, 'services']]}, {'receivable': 2103, 'net': 1925, 'tax': {'2100': 173, '500': 5, '0': 0}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services'], [15, 2000, 'services'], [15, 0, 'sales'], [1000, 2100, 'services'], [15, 500, 'sales']]}, {'receivable': 1060, 'net': 880, 'tax': {'1900': 2, '2000': 3, '0': 0, '2100': 174, '500': 1}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 2100, 'sales'], [15, 2100, 'sales'], [5, 500, 'sales'], [12345, 0, 'sales']]}, {'receivable': 12370, 'net': 12366, 'tax': {'2100': 4, '500': 0, '0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2000, 'sales'], [12345, 2000, 'services'], [5, 2000, 'sales'], [15, 700, 'services']]}, {'receivable': 24710, 'net': 20592, 'tax': {'2000': 4117, '700': 1}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services']]}, {'receivable': 18, 'net': 15, 'tax': {'1900': 3}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 2100, 'services'], [12345, 700, 'services'], [12345, 2100, 'services'], [105, 700, 'services']]}, {'receivable': 28266, 'net': 24800, 'tax': {'2100': 2594, '700': 872}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 1014, 'net': 965, 'tax': {'500': 48, '700': 1}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[2500, 500, 'services'], [105, 500, 'sales']]}, {'receivable': 2605, 'net': 2481, 'tax': {'500': 124}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 0, 'sales']]}, {'receivable': 1999, 'net': 1999, 'tax': {'0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 700, 'services'], [12345, 700, 'services'], [999, 1900, 'sales'], [1999, 2000, 'sales']]}, {'receivable': 15358, 'net': 14056, 'tax': {'700': 809, '1900': 160, '2000': 333}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 500, 'services'], [2500, 2100, 'sales'], [1999, 2100, 'services']]}, {'receivable': 4514, 'net': 3732, 'tax': {'500': 1, '2100': 781}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1999, 2100, 'sales'], [5, 2100, 'sales'], [12345, 0, 'services'], [2500, 2000, 'sales']]}, {'receivable': 17770, 'net': 16849, 'tax': {'2100': 421, '0': 0, '2000': 500}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'services'], [105, 1900, 'sales'], [12345, 700, 'services'], [12345, 2100, 'services'], [12345, 2100, 'services']]}, {'receivable': 46184, 'net': 39640, 'tax': {'1900': 495, '700': 864, '2100': 5185}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 0, 'sales']]}, {'receivable': 999, 'net': 999, 'tax': {'0': 0}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [105, 700, 'sales']]}, {'receivable': 12450, 'net': 11636, 'tax': {'700': 814}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'sales'], [105, 2000, 'sales'], [2500, 0, 'services']]}, {'receivable': 4604, 'net': 4239, 'tax': {'2100': 347, '2000': 18, '0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2100, 'sales'], [999, 0, 'sales'], [1000, 1900, 'sales'], [5, 0, 'sales'], [2500, 500, 'sales']]}, {'receivable': 16849, 'net': 14427, 'tax': {'2100': 2143, '0': 0, '1900': 160, '500': 119}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1000, 2000, 'sales'], [1999, 1900, 'sales'], [2500, 1900, 'sales']]}, {'receivable': 5499, 'net': 4614, 'tax': {'2000': 167, '1900': 718}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'sales'], [2500, 1900, 'services'], [15, 700, 'sales']]}, {'receivable': 3009, 'net': 2530, 'tax': {'1900': 478, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 700, 'services'], [1000, 700, 'sales'], [5, 2100, 'services'], [105, 700, 'services'], [105, 2000, 'services']]}, {'receivable': 1427, 'net': 1320, 'tax': {'700': 85, '2100': 1, '2000': 21}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 2100, 'sales'], [15, 2100, 'sales'], [105, 0, 'sales'], [1999, 1900, 'sales']]}, {'receivable': 2134, 'net': 1810, 'tax': {'2100': 5, '0': 0, '1900': 319}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 0, 'services'], [105, 500, 'sales'], [1000, 700, 'sales'], [5, 2100, 'services'], [5, 0, 'services']]}, {'receivable': 1120, 'net': 1049, 'tax': {'0': 0, '500': 5, '700': 65, '2100': 1}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 700, 'sales']]}, {'receivable': 1999, 'net': 1868, 'tax': {'700': 131}}], ['control 4', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 0, 'sales']]}, {'receivable': 1000, 'net': 1000, 'tax': {'0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 1900, 'services'], [1000, 0, 'sales'], [2500, 700, 'services'], [1000, 1900, 'services'], [105, 2100, 'services']]}, {'receivable': 5604, 'net': 5103, 'tax': {'1900': 319, '0': 0, '700': 164, '2100': 18}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 500, 'sales']]}, {'receivable': 16, 'net': 15, 'tax': {'500': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'sales'], [999, 1900, 'sales'], [105, 700, 'sales'], [2500, 500, 'services'], [12345, 1900, 'sales']]}, {'receivable': 21591, 'net': 18449, 'tax': {'1900': 3010, '700': 7, '500': 125}}], ['control 1', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 0, 'sales'], [1999, 0, 'services'], [999, 700, 'services'], [15, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 4027, 'net': 3788, 'tax': {'0': 0, '700': 65, '500': 1, '2100': 173}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[5, 700, 'services'], [2500, 1900, 'sales'], [1999, 1900, 'services'], [5, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 5508, 'net': 4617, 'tax': {'700': 0, '1900': 718, '500': 0, '2100': 173}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [15, 500, 'sales'], [1999, 700, 'sales'], [2500, 2100, 'sales'], [12345, 700, 'services']]}, {'receivable': 18858, 'net': 17138, 'tax': {'2100': 781, '500': 1, '700': 938}}], ['control 4', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1000, 700, 'services'], [5, 2000, 'services'], [1999, 2000, 'services']]}, {'receivable': 3004, 'net': 2605, 'tax': {'700': 65, '2000': 334}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[105, 2100, 'sales'], [1000, 2000, 'sales'], [1999, 500, 'sales'], [12345, 2000, 'services'], [1000, 500, 'sales']]}, {'receivable': 16449, 'net': 14063, 'tax': {'2100': 18, '2000': 2225, '500': 143}}]]]\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":"b1805de059d39488ec1d80918818d1e1e1f24edc99d36d6c8a49b539bcc124e4","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    def rnd(n, d):\n        q, r = divmod(n, d)\n        return q + (1 if 2 * r >= d else 0)\n    incl = x['mode'] == 'inclusive'\n    groups = {}\n    tax = {}\n    for amount, bp, acct in x['lines']:\n        denom = 10000 + bp if incl else 10000\n        key = str(bp)\n        if x['rounding'] == 'line':\n            tax[key] = tax.get(key, 0) + rnd(amount * bp, denom)\n        groups[key] = groups.get(key, 0) + amount\n    if x['rounding'] == 'invoice':\n        for key, total in groups.items():\n            bp = int(key)\n            tax[key] = rnd(total * bp, 10000 + bp if incl else 10000)\n    gross_in = sum(groups.values())\n    total_tax = sum(tax.values())\n    if incl:\n        receivable = gross_in\n        net = gross_in - total_tax\n    else:\n        receivable = gross_in\n        net = gross_in\n    return {'receivable': receivable, 'net': net, 'tax': tax}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 1900, 'sales'], [15, 700, 'sales']]}, {'receivable': 2991, 'net': 2515, 'tax': {'1900': 475, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 700, 'services'], [2500, 2100, 'sales'], [15, 0, 'services'], [105, 700, 'services'], [5, 700, 'services']]}, {'receivable': 5833, 'net': 5125, 'tax': {'700': 183, '2100': 525, '0': 0}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [12345, 2100, 'sales'], [2500, 500, 'services'], [105, 2100, 'services']]}, {'receivable': 16949, 'net': 14322, 'tax': {'2100': 2508, '500': 119}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[999, 2100, 'sales'], [105, 500, 'services'], [999, 0, 'services']]}, {'receivable': 2103, 'net': 1925, 'tax': {'2100': 173, '500': 5, '0': 0}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services'], [15, 2000, 'services'], [15, 0, 'sales'], [1000, 2100, 'services'], [15, 500, 'sales']]}, {'receivable': 1060, 'net': 880, 'tax': {'1900': 2, '2000': 3, '0': 0, '2100': 174, '500': 1}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 2100, 'sales'], [15, 2100, 'sales'], [5, 500, 'sales'], [12345, 0, 'sales']]}, {'receivable': 12370, 'net': 12366, 'tax': {'2100': 4, '500': 0, '0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2000, 'sales'], [12345, 2000, 'services'], [5, 2000, 'sales'], [15, 700, 'services']]}, {'receivable': 24710, 'net': 20592, 'tax': {'2000': 4117, '700': 1}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services']]}, {'receivable': 18, 'net': 15, 'tax': {'1900': 3}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 2100, 'services'], [12345, 700, 'services'], [12345, 2100, 'services'], [105, 700, 'services']]}, {'receivable': 28266, 'net': 24800, 'tax': {'2100': 2594, '700': 872}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 1014, 'net': 965, 'tax': {'500': 48, '700': 1}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[2500, 500, 'services'], [105, 500, 'sales']]}, {'receivable': 2605, 'net': 2481, 'tax': {'500': 124}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 0, 'sales']]}, {'receivable': 1999, 'net': 1999, 'tax': {'0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 700, 'services'], [12345, 700, 'services'], [999, 1900, 'sales'], [1999, 2000, 'sales']]}, {'receivable': 15358, 'net': 14056, 'tax': {'700': 809, '1900': 160, '2000': 333}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 500, 'services'], [2500, 2100, 'sales'], [1999, 2100, 'services']]}, {'receivable': 4514, 'net': 3732, 'tax': {'500': 1, '2100': 781}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1999, 2100, 'sales'], [5, 2100, 'sales'], [12345, 0, 'services'], [2500, 2000, 'sales']]}, {'receivable': 17770, 'net': 16849, 'tax': {'2100': 421, '0': 0, '2000': 500}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'services'], [105, 1900, 'sales'], [12345, 700, 'services'], [12345, 2100, 'services'], [12345, 2100, 'services']]}, {'receivable': 46184, 'net': 39640, 'tax': {'1900': 495, '700': 864, '2100': 5185}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 0, 'sales']]}, {'receivable': 999, 'net': 999, 'tax': {'0': 0}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [105, 700, 'sales']]}, {'receivable': 12450, 'net': 11636, 'tax': {'700': 814}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'sales'], [105, 2000, 'sales'], [2500, 0, 'services']]}, {'receivable': 4604, 'net': 4239, 'tax': {'2100': 347, '2000': 18, '0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2100, 'sales'], [999, 0, 'sales'], [1000, 1900, 'sales'], [5, 0, 'sales'], [2500, 500, 'sales']]}, {'receivable': 16849, 'net': 14427, 'tax': {'2100': 2143, '0': 0, '1900': 160, '500': 119}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1000, 2000, 'sales'], [1999, 1900, 'sales'], [2500, 1900, 'sales']]}, {'receivable': 5499, 'net': 4614, 'tax': {'2000': 167, '1900': 718}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'sales'], [2500, 1900, 'services'], [15, 700, 'sales']]}, {'receivable': 3009, 'net': 2530, 'tax': {'1900': 478, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 700, 'services'], [1000, 700, 'sales'], [5, 2100, 'services'], [105, 700, 'services'], [105, 2000, 'services']]}, {'receivable': 1427, 'net': 1320, 'tax': {'700': 85, '2100': 1, '2000': 21}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 2100, 'sales'], [15, 2100, 'sales'], [105, 0, 'sales'], [1999, 1900, 'sales']]}, {'receivable': 2134, 'net': 1810, 'tax': {'2100': 5, '0': 0, '1900': 319}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 0, 'services'], [105, 500, 'sales'], [1000, 700, 'sales'], [5, 2100, 'services'], [5, 0, 'services']]}, {'receivable': 1120, 'net': 1049, 'tax': {'0': 0, '500': 5, '700': 65, '2100': 1}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 700, 'sales']]}, {'receivable': 1999, 'net': 1868, 'tax': {'700': 131}}], ['control 4', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 0, 'sales']]}, {'receivable': 1000, 'net': 1000, 'tax': {'0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 1900, 'services'], [1000, 0, 'sales'], [2500, 700, 'services'], [1000, 1900, 'services'], [105, 2100, 'services']]}, {'receivable': 5604, 'net': 5103, 'tax': {'1900': 319, '0': 0, '700': 164, '2100': 18}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 500, 'sales']]}, {'receivable': 16, 'net': 15, 'tax': {'500': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'sales'], [999, 1900, 'sales'], [105, 700, 'sales'], [2500, 500, 'services'], [12345, 1900, 'sales']]}, {'receivable': 21591, 'net': 18449, 'tax': {'1900': 3010, '700': 7, '500': 125}}], ['control 1', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 0, 'sales'], [1999, 0, 'services'], [999, 700, 'services'], [15, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 4027, 'net': 3788, 'tax': {'0': 0, '700': 65, '500': 1, '2100': 173}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[5, 700, 'services'], [2500, 1900, 'sales'], [1999, 1900, 'services'], [5, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 5508, 'net': 4617, 'tax': {'700': 0, '1900': 718, '500': 0, '2100': 173}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [15, 500, 'sales'], [1999, 700, 'sales'], [2500, 2100, 'sales'], [12345, 700, 'services']]}, {'receivable': 18858, 'net': 17138, 'tax': {'2100': 781, '500': 1, '700': 938}}], ['control 4', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1000, 700, 'services'], [5, 2000, 'services'], [1999, 2000, 'services']]}, {'receivable': 3004, 'net': 2605, 'tax': {'700': 65, '2000': 334}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[105, 2100, 'sales'], [1000, 2000, 'sales'], [1999, 500, 'sales'], [12345, 2000, 'services'], [1000, 500, 'sales']]}, {'receivable': 16449, 'net': 14063, 'tax': {'2100': 18, '2000': 2225, '500': 143}}]]]\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-vat-invoice-journal-exclusive-receivable","generated_at":"2026-09-29T14:46:24.199534+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":"The exclusive receivable omits tax.","sha256":"acad0134be38cc5490d8ee92dda21997c161baf44b94fa8d7c97104ca209793b","title":"VAT invoice journal: exclusive receivable · 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":40.699,"exit_code":1,"observations":[{"actual":{"net":2515,"receivable":2991,"tax":{"1900":475,"700":1}},"check":"regression: exclusive receivable","expected":{"net":2515,"receivable":2991,"tax":{"1900":475,"700":1}},"passed":true},{"actual":{"net":5125,"receivable":5832,"tax":{"0":0,"2100":525,"700":183}},"check":"regression: exclusive receivable, partial-repair probe","expected":{"net":5125,"receivable":5833,"tax":{"0":0,"2100":525,"700":183}},"passed":false},{"actual":{"net":14322,"receivable":16949,"tax":{"2100":2508,"500":119}},"check":"control 1","expected":{"net":14322,"receivable":16949,"tax":{"2100":2508,"500":119}},"passed":true},{"actual":{"net":1925,"receivable":2103,"tax":{"0":0,"2100":173,"500":5}},"check":"control 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\"regression: exclusive receivable, partial-repair probe\", \"actual\": {\"receivable\": 5832, \"net\": 5125, \"tax\": {\"700\": 183, \"2100\": 525, \"0\": 0}}, \"expected\": {\"receivable\": 5833, \"net\": 5125, \"tax\": {\"700\": 183, \"2100\": 525, \"0\": 0}}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"receivable\": 16949, \"net\": 14322, \"tax\": {\"2100\": 2508, \"500\": 119}}, \"expected\": {\"receivable\": 16949, \"net\": 14322, \"tax\": {\"2100\": 2508, \"500\": 119}}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"receivable\": 2103, \"net\": 1925, \"tax\": {\"2100\": 173, \"500\": 5, \"0\": 0}}, \"expected\": {\"receivable\": 2103, \"net\": 1925, \"tax\": {\"2100\": 173, \"500\": 5, \"0\": 0}}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"receivable\": 1060, \"net\": 880, \"tax\": {\"1900\": 2, \"2000\": 3, \"0\": 0, \"2100\": 174, \"500\": 1}}, \"expected\": {\"receivable\": 1060, \"net\": 880, \"tax\": {\"1900\": 2, \"2000\": 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1925, \"tax\": {\"2100\": 173, \"500\": 5, \"0\": 0}}, \"expected\": {\"receivable\": 2103, \"net\": 1925, \"tax\": {\"2100\": 173, \"500\": 5, \"0\": 0}}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"receivable\": 1060, \"net\": 880, \"tax\": {\"1900\": 2, \"2000\": 3, \"0\": 0, \"2100\": 174, \"500\": 1}}, \"expected\": {\"receivable\": 1060, \"net\": 880, \"tax\": {\"1900\": 2, \"2000\": 3, \"0\": 0, \"2100\": 174, \"500\": 1}}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"receivable\": 12370, \"net\": 12366, \"tax\": {\"2100\": 4, \"500\": 0, \"0\": 0}}, \"expected\": {\"receivable\": 12370, \"net\": 12366, \"tax\": {\"2100\": 4, \"500\": 0, \"0\": 0}}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"receivable\": 24710, \"net\": 20592, \"tax\": {\"2000\": 4117, \"700\": 1}}, \"expected\": {\"receivable\": 24710, \"net\": 20592, \"tax\": {\"2000\": 4117, \"700\": 1}}, \"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."}}