{"abstract":"Inclusive sales book the full gross as revenue while also booking tax.","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":"Grossing down separately rounds independently, so net plus tax can miss the receivable by a cent.","family":"w2-double-entry-ledger-accounting-vat-invoice-journal-inclusive-net-derivation","id":"FA-58191","implementations":{"attempt":{"sha256":"4256467faf41ee8510b52ff546f6c50fba37e72aa4d8afb4bd7b89fd77fa92b2","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 = sum(rnd(v * 10000, 10000 + int(k)) for k, v in groups.items())\n    else:\n        receivable = gross_in + total_tax\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: inclusive net derivation', {'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}}], ['regression: inclusive net derivation, partial-repair probe', {'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 1', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 1900, 'sales'], [15, 700, 'sales']]}, {'receivable': 2991, 'net': 2515, 'tax': {'1900': 475, '700': 1}}], ['control 2', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[105, 700, 'services'], [5, 700, 'sales'], [5, 500, 'services'], [105, 1900, 'services'], [15, 500, 'services']]}, {'receivable': 263, 'net': 235, 'tax': {'700': 7, '500': 1, '1900': 20}}], ['control 3', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1999, 700, 'services'], [999, 0, 'sales']]}, {'receivable': 3138, 'net': 2998, 'tax': {'700': 140, '0': 0}}], ['control 4', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[1000, 2100, 'services'], [999, 2000, 'sales'], [999, 0, 'sales'], [1999, 2100, 'services'], [1000, 2000, 'services']]}, {'receivable': 7027, 'net': 5997, 'tax': {'2100': 630, '2000': 400, '0': 0}}], ['control 5', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 2100, 'sales'], [999, 1900, 'sales'], [999, 0, 'services'], [2500, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 6039, 'net': 5513, 'tax': {'2100': 210, '1900': 190, '0': 0, '500': 125, '700': 1}}]], [['regression: inclusive net derivation', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 1014, 'net': 965, 'tax': {'500': 48, '700': 1}}], ['regression: inclusive net derivation, partial-repair probe', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 2100, 'services'], [5, 2000, 'sales'], [12345, 2000, 'sales']]}, {'receivable': 12365, 'net': 10303, 'tax': {'2100': 3, '2000': 2059}}], ['control 1', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services']]}, {'receivable': 18, 'net': 15, 'tax': {'1900': 3}}], ['control 2', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [15, 2100, 'sales'], [1000, 700, 'sales'], [2500, 0, 'services']]}, {'receivable': 16797, 'net': 15860, 'tax': {'700': 934, '2100': 3, '0': 0}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 0, 'sales']]}, {'receivable': 1999, 'net': 1999, 'tax': {'0': 0}}], ['control 4', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 1900, 'services'], [5, 2000, 'sales']]}, {'receivable': 12, 'net': 10, 'tax': {'1900': 1, '2000': 1}}], ['control 5', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[1000, 0, 'sales'], [1000, 2100, 'services'], [2500, 2000, 'sales'], [15, 2000, 'sales']]}, {'receivable': 5228, 'net': 4515, 'tax': {'0': 0, '2100': 210, '2000': 503}}]], [['regression: inclusive net derivation', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [105, 700, 'sales']]}, {'receivable': 12450, 'net': 11636, 'tax': {'700': 814}}], ['regression: inclusive net derivation, partial-repair probe', {'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 1', {'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}}], ['control 2', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[5, 700, 'sales'], [1000, 1900, 'sales'], [15, 2000, 'services'], [1999, 700, 'services'], [15, 0, 'services']]}, {'receivable': 3367, 'net': 3034, 'tax': {'700': 140, '1900': 190, '2000': 3, '0': 0}}], ['control 3', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[1999, 2000, 'sales'], [1999, 1900, 'sales']]}, {'receivable': 4778, 'net': 3998, 'tax': {'2000': 400, '1900': 380}}], ['control 4', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 0, 'sales']]}, {'receivable': 999, 'net': 999, 'tax': {'0': 0}}], ['control 5', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[12345, 2100, 'sales'], [1000, 2100, 'services']]}, {'receivable': 16147, 'net': 13345, 'tax': {'2100': 2802}}]], [['regression: inclusive net derivation', {'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}}], ['regression: inclusive net derivation, partial-repair probe', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[105, 2100, 'sales'], [999, 2000, 'sales'], [105, 2000, 'sales']]}, {'receivable': 1209, 'net': 1006, 'tax': {'2100': 18, '2000': 185}}], ['control 1', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'sales'], [2500, 1900, 'services'], [15, 700, 'sales']]}, {'receivable': 3009, 'net': 2530, 'tax': {'1900': 478, '700': 1}}], ['control 2', {'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 3', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 700, 'services'], [15, 0, 'services'], [1999, 0, 'sales'], [1999, 700, 'services'], [15, 1900, 'sales']]}, {'receivable': 4283, 'net': 4133, 'tax': {'700': 147, '0': 0, '1900': 3}}], ['control 4', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 0, 'sales']]}, {'receivable': 1000, 'net': 1000, 'tax': {'0': 0}}], ['control 5', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[12345, 2100, 'sales'], [1000, 700, 'sales'], [15, 1900, 'services'], [105, 2000, 'sales'], [1999, 2100, 'services']]}, {'receivable': 18570, 'net': 15464, 'tax': {'2100': 3012, '700': 70, '1900': 3, '2000': 21}}]], [['regression: inclusive net derivation', {'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}}], ['regression: inclusive net derivation, partial-repair probe', {'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}}], ['control 1', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 500, 'sales']]}, {'receivable': 16, 'net': 15, 'tax': {'500': 1}}], ['control 2', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[999, 700, 'services']]}, {'receivable': 1069, 'net': 999, 'tax': {'700': 70}}], ['control 3', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 1900, 'sales'], [12345, 500, 'sales'], [1000, 2000, 'sales'], [999, 700, 'services']]}, {'receivable': 15356, 'net': 14449, 'tax': {'1900': 20, '500': 617, '2000': 200, '700': 70}}], ['control 4', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 2000, 'sales'], [5, 700, 'services'], [12345, 500, 'services'], [105, 1900, 'sales']]}, {'receivable': 13098, 'net': 12460, 'tax': {'2000': 1, '700': 0, '500': 617, '1900': 20}}], ['control 5', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 700, 'services'], [105, 0, 'sales'], [5, 1900, 'services']]}, {'receivable': 2786, 'net': 2610, 'tax': {'700': 175, '0': 0, '1900': 1}}]]]\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":"118be6ef4ddf848e633ccd4e43482cfca6064f9e9e40656258baa19c4ba4fd1d","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\n    else:\n        receivable = gross_in + total_tax\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: inclusive net derivation', {'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}}], ['regression: inclusive net derivation, partial-repair probe', {'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 1', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 1900, 'sales'], [15, 700, 'sales']]}, {'receivable': 2991, 'net': 2515, 'tax': {'1900': 475, '700': 1}}], ['control 2', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[105, 700, 'services'], [5, 700, 'sales'], [5, 500, 'services'], [105, 1900, 'services'], [15, 500, 'services']]}, {'receivable': 263, 'net': 235, 'tax': {'700': 7, '500': 1, '1900': 20}}], ['control 3', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1999, 700, 'services'], [999, 0, 'sales']]}, {'receivable': 3138, 'net': 2998, 'tax': {'700': 140, '0': 0}}], ['control 4', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[1000, 2100, 'services'], [999, 2000, 'sales'], [999, 0, 'sales'], [1999, 2100, 'services'], [1000, 2000, 'services']]}, {'receivable': 7027, 'net': 5997, 'tax': {'2100': 630, '2000': 400, '0': 0}}], ['control 5', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 2100, 'sales'], [999, 1900, 'sales'], [999, 0, 'services'], [2500, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 6039, 'net': 5513, 'tax': {'2100': 210, '1900': 190, '0': 0, '500': 125, '700': 1}}]], [['regression: inclusive net derivation', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 1014, 'net': 965, 'tax': {'500': 48, '700': 1}}], ['regression: inclusive net derivation, partial-repair probe', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 2100, 'services'], [5, 2000, 'sales'], [12345, 2000, 'sales']]}, {'receivable': 12365, 'net': 10303, 'tax': {'2100': 3, '2000': 2059}}], ['control 1', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services']]}, {'receivable': 18, 'net': 15, 'tax': {'1900': 3}}], ['control 2', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [15, 2100, 'sales'], [1000, 700, 'sales'], [2500, 0, 'services']]}, {'receivable': 16797, 'net': 15860, 'tax': {'700': 934, '2100': 3, '0': 0}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 0, 'sales']]}, {'receivable': 1999, 'net': 1999, 'tax': {'0': 0}}], ['control 4', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 1900, 'services'], [5, 2000, 'sales']]}, {'receivable': 12, 'net': 10, 'tax': {'1900': 1, '2000': 1}}], ['control 5', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[1000, 0, 'sales'], [1000, 2100, 'services'], [2500, 2000, 'sales'], [15, 2000, 'sales']]}, {'receivable': 5228, 'net': 4515, 'tax': {'0': 0, '2100': 210, '2000': 503}}]], [['regression: inclusive net derivation', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [105, 700, 'sales']]}, {'receivable': 12450, 'net': 11636, 'tax': {'700': 814}}], ['regression: inclusive net derivation, partial-repair probe', {'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 1', {'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}}], ['control 2', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[5, 700, 'sales'], [1000, 1900, 'sales'], [15, 2000, 'services'], [1999, 700, 'services'], [15, 0, 'services']]}, {'receivable': 3367, 'net': 3034, 'tax': {'700': 140, '1900': 190, '2000': 3, '0': 0}}], ['control 3', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[1999, 2000, 'sales'], [1999, 1900, 'sales']]}, {'receivable': 4778, 'net': 3998, 'tax': {'2000': 400, '1900': 380}}], ['control 4', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 0, 'sales']]}, {'receivable': 999, 'net': 999, 'tax': {'0': 0}}], ['control 5', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[12345, 2100, 'sales'], [1000, 2100, 'services']]}, {'receivable': 16147, 'net': 13345, 'tax': {'2100': 2802}}]], [['regression: inclusive net derivation', {'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}}], ['regression: inclusive net derivation, partial-repair probe', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[105, 2100, 'sales'], [999, 2000, 'sales'], [105, 2000, 'sales']]}, {'receivable': 1209, 'net': 1006, 'tax': {'2100': 18, '2000': 185}}], ['control 1', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'sales'], [2500, 1900, 'services'], [15, 700, 'sales']]}, {'receivable': 3009, 'net': 2530, 'tax': {'1900': 478, '700': 1}}], ['control 2', {'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 3', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 700, 'services'], [15, 0, 'services'], [1999, 0, 'sales'], [1999, 700, 'services'], [15, 1900, 'sales']]}, {'receivable': 4283, 'net': 4133, 'tax': {'700': 147, '0': 0, '1900': 3}}], ['control 4', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 0, 'sales']]}, {'receivable': 1000, 'net': 1000, 'tax': {'0': 0}}], ['control 5', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[12345, 2100, 'sales'], [1000, 700, 'sales'], [15, 1900, 'services'], [105, 2000, 'sales'], [1999, 2100, 'services']]}, {'receivable': 18570, 'net': 15464, 'tax': {'2100': 3012, '700': 70, '1900': 3, '2000': 21}}]], [['regression: inclusive net derivation', {'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}}], ['regression: inclusive net derivation, partial-repair probe', {'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}}], ['control 1', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 500, 'sales']]}, {'receivable': 16, 'net': 15, 'tax': {'500': 1}}], ['control 2', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[999, 700, 'services']]}, {'receivable': 1069, 'net': 999, 'tax': {'700': 70}}], ['control 3', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 1900, 'sales'], [12345, 500, 'sales'], [1000, 2000, 'sales'], [999, 700, 'services']]}, {'receivable': 15356, 'net': 14449, 'tax': {'1900': 20, '500': 617, '2000': 200, '700': 70}}], ['control 4', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 2000, 'sales'], [5, 700, 'services'], [12345, 500, 'services'], [105, 1900, 'sales']]}, {'receivable': 13098, 'net': 12460, 'tax': {'2000': 1, '700': 0, '500': 617, '1900': 20}}], ['control 5', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 700, 'services'], [105, 0, 'sales'], [5, 1900, 'services']]}, {'receivable': 2786, 'net': 2610, 'tax': {'700': 175, '0': 0, '1900': 1}}]]]\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-inclusive-net-derivation","generated_at":"2026-09-29T14:46:24.285810+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 inclusive net is not reduced by the extracted tax.","sha256":"f4b623e019c511594c27038ce7129651a752ca86f14c375b91b1832681183f6f","title":"VAT invoice journal: inclusive net derivation · 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":40.567,"exit_code":1,"observations":[{"actual":{"net":14322,"receivable":16949,"tax":{"2100":2508,"500":119}},"check":"regression: inclusive net derivation","expected":{"net":14322,"receivable":16949,"tax":{"2100":2508,"500":119}},"passed":true},{"actual":{"net":881,"receivable":1060,"tax":{"0":0,"1900":2,"2000":3,"2100":174,"500":1}},"check":"regression: inclusive net derivation, partial-repair probe","expected":{"net":880,"receivable":1060,"tax":{"0":0,"1900":2,"2000":3,"2100":174,"500":1}},"passed":false},{"actual":{"net":2515,"receivable":2991,"tax":{"1900":475,"700":1}},"check":"control 1","expected":{"net":2515,"receivable":2991,"tax":{"1900":475,"700":1}},"passed":true},{"actual":{"net":235,"receivable":263,"tax":{"1900":20,"500":1,"700":7}},"check":"control 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125, \"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."}}