{"abstract":"Mismatch reports never show which side is short.","category":"Double-entry ledger accounting","checks":7,"contract":"x = [[entity, account, counterparty or None, amount]]. Rows with no counterparty, the entity itself as counterparty, or an account outside the pairs (ic_receivable/ic_payable, ic_sales/ic_purchases) are consolidated as-is. For each (entity, counterparty, pair) the left balance of entity toward counterparty is matched against the right balance of counterparty toward entity; min(left, right) is eliminated from both, residuals are consolidated and a mismatch [entity, counterparty, left account, left - right] is reported when they differ. Return {'consolidated': nonzero account totals, 'mismatches': in sorted key order}.","contract_signature":"x","evaluation_group":"w2-double-entry-ledger-accounting-intercompany-elimination","failed_approach":"Reporting right minus left flips every mismatch sign.","family":"w2-double-entry-ledger-accounting-intercompany-elimination-mismatch-direction","id":"FA-58226","implementations":{"attempt":{"sha256":"099eceddc2231c894467f2670748167cc84197c3c850dba709360e6a93a8856a","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    PAIRS = (('ic_receivable', 'ic_payable'), ('ic_sales', 'ic_purchases'))\n    PAIRED = {a for p in PAIRS for a in p}\n    cons = {}\n    ic = {}\n    for ent, acct, cp, amt in x:\n        if cp is None or cp == ent or acct not in PAIRED:\n            cons[acct] = cons.get(acct, 0) + amt\n        else:\n            ic[(ent, acct, cp)] = ic.get((ent, acct, cp), 0) + amt\n    keys = set()\n    for (ent, acct, cp) in ic:\n        for left, right in PAIRS:\n            if acct == left:\n                keys.add((ent, cp, left, right))\n            elif acct == right:\n                keys.add((cp, ent, left, right))\n    mism = []\n    for ent, cp, left, right in sorted(keys):\n        a = ic.get((ent, left, cp), 0)\n        b = ic.get((cp, right, ent), 0)\n        m = min(a, b)\n        if a != b:\n            mism.append([ent, cp, left, b - a])\n        if a - m:\n            cons[left] = cons.get(left, 0) + a - m\n        if b - m:\n            cons[right] = cons.get(right, 0) + b - m\n    return {'consolidated': {k: v for k, v in sorted(cons.items()) if v}, 'mismatches': mism}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: mismatch direction', [['S1', 'ic_purchases', 'S2', 1000], ['S1', 'ic_loan', 'P', 250], ['S2', 'sales', None, -100]], {'consolidated': {'ic_loan': 250, 'ic_purchases': 1000, 'sales': -100}, 'mismatches': [['S2', 'S1', 'ic_sales', -1000]]}], ['control 1', [['P', 'ic_loan', 'S1', 250], ['S1', 'ic_payable', 'S1', 100], ['S2', 'sales', None, 1000], ['S1', 'ic_receivable', 'P', 250], ['P', 'ic_loan', 'P', 400], ['S1', 'ic_loan', 'P', 400]], {'consolidated': {'ic_loan': 1050, 'ic_payable': 100, 'ic_receivable': 250, 'sales': 1000}, 'mismatches': [['S1', 'P', 'ic_receivable', 250]]}], ['control 2', [['S2', 'cash', None, 400], ['S2', 'ic_receivable', 'S1', 250], ['S1', 'ic_loan', 'P', 400]], {'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_receivable': 250}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}], ['control 3', [['S2', 'ic_sales', 'S2', 400], ['P', 'ic_receivable', 'S2', 100], ['S1', 'ic_payable', 'S1', 400]], {'consolidated': {'ic_payable': 400, 'ic_receivable': 100, 'ic_sales': 400}, 'mismatches': [['P', 'S2', 'ic_receivable', 100]]}], ['control 4', [['S2', 'ic_payable', 'S2', 100], ['S1', 'ic_sales', 'P', 400], ['P', 'ic_sales', 'P', 400], ['P', 'sales', None, 400], ['S2', 'ic_receivable', 'S2', 400], ['S2', 'ic_sales', 'P', 250], ['S1', 'ic_payable', 'S1', 400]], {'consolidated': {'ic_payable': 500, 'ic_receivable': 400, 'ic_sales': 1050, 'sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S2', 'P', 'ic_sales', 250]]}], ['control 5', [['P', 'ic_purchases', 'P', 400], ['P', 'sales', None, -1000], ['P', 'cash', None, 400]], {'consolidated': {'cash': 400, 'ic_purchases': 400, 'sales': -1000}, 'mismatches': []}], ['control 6', [['S1', 'sales', None, 1000], ['S1', 'ic_purchases', 'S1', 400], ['S1', 'ic_loan', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_purchases': 400, 'sales': 1000}, 'mismatches': []}]], [['regression: mismatch direction', [['S1', 'ic_sales', 'P', 400], ['S2', 'ic_sales', 'S1', 400], ['S2', 'ic_purchases', 'S1', 1000]], {'consolidated': {'ic_purchases': 1000, 'ic_sales': 800}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S1', 'S2', 'ic_sales', -1000], ['S2', 'S1', 'ic_sales', 400]]}], ['control 1', [['S1', 'cash', None, 400], ['P', 'ic_receivable', 'S1', 100], ['S1', 'ic_sales', 'P', 100]], {'consolidated': {'cash': 400, 'ic_receivable': 100, 'ic_sales': 100}, 'mismatches': [['P', 'S1', 'ic_receivable', 100], ['S1', 'P', 'ic_sales', 100]]}], ['control 2', [['S1', 'ic_loan', 'S2', 400], ['P', 'ic_receivable', 'P', 400], ['S2', 'sales', None, -250], ['S2', 'ic_sales', 'P', 100], ['P', 'ic_receivable', 'S1', 1000]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 1400, 'ic_sales': 100, 'sales': -250}, 'mismatches': [['P', 'S1', 'ic_receivable', 1000], ['S2', 'P', 'ic_sales', 100]]}], ['control 3', [['S1', 'ic_sales', 'S2', 250], ['P', 'ic_receivable', 'S1', 400], ['S1', 'ic_loan', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 400, 'ic_sales': 250}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S1', 'S2', 'ic_sales', 250]]}], ['control 4', [['P', 'ic_sales', 'P', 1000], ['S2', 'ic_purchases', 'S2', 400], ['P', 'ic_purchases', 'P', 100], ['P', 'ic_payable', 'P', 400], ['S1', 'ic_loan', 'S2', 250], ['S2', 'ic_sales', 'P', 250], ['S2', 'cash', None, -400]], {'consolidated': {'cash': -400, 'ic_loan': 250, 'ic_payable': 400, 'ic_purchases': 500, 'ic_sales': 1250}, 'mismatches': [['S2', 'P', 'ic_sales', 250]]}], ['control 5', [['P', 'sales', None, -1000], ['P', 'ic_loan', 'P', 400], ['P', 'ic_receivable', 'S1', 400], ['S2', 'cash', None, 400], ['S2', 'ic_loan', 'P', 400], ['S2', 'ic_loan', 'P', 1000], ['S2', 'ic_loan', 'S2', 100]], {'consolidated': {'cash': 400, 'ic_loan': 1900, 'ic_receivable': 400, 'sales': -1000}, 'mismatches': [['P', 'S1', 'ic_receivable', 400]]}], ['control 6', [['P', 'ic_receivable', None, 250], ['S2', 'ic_loan', 'S1', 400], ['S2', 'ic_receivable', 'S1', 250]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 500}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}]], [['regression: mismatch direction', [['S2', 'ic_payable', 'P', 250], ['S2', 'ic_loan', 'S2', 1000], ['P', 'ic_loan', 'P', 250], ['S1', 'ic_receivable', 'S2', 400], ['P', 'ic_receivable', 'S1', 250], ['S2', 'ic_sales', 'P', 1000]], {'consolidated': {'ic_loan': 1250, 'ic_payable': 250, 'ic_receivable': 650, 'ic_sales': 1000}, 'mismatches': [['P', 'S1', 'ic_receivable', 250], ['P', 'S2', 'ic_receivable', -250], ['S1', 'S2', 'ic_receivable', 400], ['S2', 'P', 'ic_sales', 1000]]}], ['control 1', [['P', 'ic_receivable', None, -1000], ['P', 'ic_payable', 'P', 100], ['S1', 'ic_sales', 'S1', 400], ['S1', 'ic_payable', 'S2', 250], ['P', 'ic_sales', 'P', 100], ['S2', 'ic_receivable', 'S1', 400]], {'consolidated': {'ic_payable': 100, 'ic_receivable': -850, 'ic_sales': 500}, 'mismatches': [['S2', 'S1', 'ic_receivable', 150]]}], ['control 2', [['S2', 'sales', None, -250], ['S2', 'ic_receivable', 'S1', 400], ['S2', 'cash', None, -400], ['P', 'ic_receivable', 'S1', 400], ['S2', 'ic_payable', 'S2', 400], ['S1', 'ic_sales', 'P', 400], ['S1', 'cash', None, 400]], {'consolidated': {'ic_payable': 400, 'ic_receivable': 800, 'ic_sales': 400, 'sales': -250}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S1', 'P', 'ic_sales', 400], ['S2', 'S1', 'ic_receivable', 400]]}], ['control 3', [['P', 'ic_receivable', None, -250], ['S1', 'sales', None, -250], ['S2', 'ic_sales', 'S1', 400]], {'consolidated': {'ic_receivable': -250, 'ic_sales': 400, 'sales': -250}, 'mismatches': [['S2', 'S1', 'ic_sales', 400]]}], ['control 4', [['P', 'ic_receivable', 'S1', 400], ['P', 'ic_purchases', 'P', 250], ['S1', 'ic_purchases', 'S1', 1000], ['S2', 'ic_receivable', 'P', 100], ['S2', 'ic_receivable', None, -400]], {'consolidated': {'ic_purchases': 1250, 'ic_receivable': 100}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'P', 'ic_receivable', 100]]}], ['control 5', [['S1', 'ic_sales', 'S2', 400], ['S1', 'ic_loan', 'S2', 400], ['P', 'ic_receivable', 'S1', 1000], ['P', 'ic_receivable', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 1400, 'ic_sales': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 1000], ['P', 'S2', 'ic_receivable', 400], ['S1', 'S2', 'ic_sales', 400]]}], ['control 6', [['S1', 'cash', None, 1000], ['P', 'ic_sales', 'P', 400], ['P', 'ic_receivable', 'P', 1000]], {'consolidated': {'cash': 1000, 'ic_receivable': 1000, 'ic_sales': 400}, 'mismatches': []}]], [['regression: mismatch direction', [['P', 'ic_payable', 'S2', 400], ['S2', 'ic_purchases', 'S2', 400], ['S1', 'sales', None, -250], ['S1', 'ic_loan', 'S2', 100], ['P', 'ic_payable', 'S2', 400], ['P', 'ic_purchases', 'P', 100]], {'consolidated': {'ic_loan': 100, 'ic_payable': 800, 'ic_purchases': 500, 'sales': -250}, 'mismatches': [['S2', 'P', 'ic_receivable', -800]]}], ['control 1', [['S1', 'cash', None, 400], ['P', 'sales', None, -400], ['S1', 'ic_receivable', None, 1000]], {'consolidated': {'cash': 400, 'ic_receivable': 1000, 'sales': -400}, 'mismatches': []}], ['control 2', [['S2', 'ic_purchases', 'S2', 100], ['S1', 'ic_loan', 'P', 1000], ['P', 'ic_receivable', 'P', 100]], {'consolidated': {'ic_loan': 1000, 'ic_purchases': 100, 'ic_receivable': 100}, 'mismatches': []}], ['control 3', [['P', 'ic_sales', 'S2', 100], ['P', 'ic_loan', 'S2', 100], ['S1', 'ic_receivable', None, 400]], {'consolidated': {'ic_loan': 100, 'ic_receivable': 400, 'ic_sales': 100}, 'mismatches': [['P', 'S2', 'ic_sales', 100]]}], ['control 4', [['S1', 'ic_receivable', 'P', 400], ['P', 'ic_loan', 'S1', 1000], ['P', 'ic_receivable', None, 1000], ['S2', 'ic_loan', 'P', 400]], {'consolidated': {'ic_loan': 1400, 'ic_receivable': 1400}, 'mismatches': [['S1', 'P', 'ic_receivable', 400]]}], ['control 5', [['P', 'ic_sales', 'P', 1000], ['S2', 'ic_sales', 'P', 1000], ['S2', 'ic_sales', 'S2', 400], ['S2', 'ic_sales', 'P', 400]], {'consolidated': {'ic_sales': 2800}, 'mismatches': [['S2', 'P', 'ic_sales', 1400]]}], ['control 6', [['S1', 'ic_loan', 'P', 400], ['S2', 'ic_loan', 'P', 400], ['S2', 'ic_loan', 'P', 400], ['P', 'ic_sales', 'S1', 100], ['P', 'ic_loan', 'S2', 250], ['S2', 'ic_receivable', None, 250], ['S2', 'ic_loan', 'S1', 400]], {'consolidated': {'ic_loan': 1850, 'ic_receivable': 250, 'ic_sales': 100}, 'mismatches': [['P', 'S1', 'ic_sales', 100]]}]], [['regression: mismatch direction', [['S2', 'ic_sales', 'P', 400], ['S2', 'ic_sales', 'P', 250], ['S2', 'ic_payable', 'S1', 400], ['S1', 'ic_purchases', 'P', 1000], ['P', 'ic_loan', 'S1', 100], ['S2', 'ic_receivable', 'P', 400], ['S2', 'cash', None, -1000]], {'consolidated': {'cash': -1000, 'ic_loan': 100, 'ic_payable': 400, 'ic_purchases': 1000, 'ic_receivable': 400, 'ic_sales': 650}, 'mismatches': [['P', 'S1', 'ic_sales', -1000], ['S1', 'S2', 'ic_receivable', -400], ['S2', 'P', 'ic_receivable', 400], ['S2', 'P', 'ic_sales', 650]]}], ['control 1', [['P', 'ic_purchases', 'S1', 100], ['S1', 'ic_sales', 'P', 400], ['S2', 'ic_loan', 'S2', 1000], ['P', 'cash', None, 100]], {'consolidated': {'cash': 100, 'ic_loan': 1000, 'ic_sales': 300}, 'mismatches': [['S1', 'P', 'ic_sales', 300]]}], ['control 2', [['S1', 'ic_sales', 'S1', 1000], ['S1', 'ic_receivable', 'S2', 100], ['P', 'ic_sales', 'S2', 400], ['P', 'ic_sales', 'S1', 250]], {'consolidated': {'ic_receivable': 100, 'ic_sales': 1650}, 'mismatches': [['P', 'S1', 'ic_sales', 250], ['P', 'S2', 'ic_sales', 400], ['S1', 'S2', 'ic_receivable', 100]]}], ['control 3', [['P', 'ic_loan', 'P', 100], ['P', 'ic_loan', 'S2', 1000], ['S1', 'cash', None, -400], ['S2', 'ic_loan', 'P', 100], ['S2', 'ic_receivable', 'S1', 400], ['S1', 'ic_payable', 'S1', 400], ['P', 'sales', None, -1000]], {'consolidated': {'cash': -400, 'ic_loan': 1200, 'ic_payable': 400, 'ic_receivable': 400, 'sales': -1000}, 'mismatches': [['S2', 'S1', 'ic_receivable', 400]]}], ['control 4', [['P', 'sales', None, -100], ['P', 'ic_receivable', 'P', 1000], ['P', 'ic_sales', 'S1', 400], ['S2', 'ic_receivable', 'P', 250], ['P', 'cash', None, 250], ['P', 'ic_purchases', 'P', 400]], {'consolidated': {'cash': 250, 'ic_purchases': 400, 'ic_receivable': 1250, 'ic_sales': 400, 'sales': -100}, 'mismatches': [['P', 'S1', 'ic_sales', 400], ['S2', 'P', 'ic_receivable', 250]]}], ['control 5', [['P', 'ic_sales', 'S1', 1000], ['S2', 'ic_loan', 'P', 1000], ['S1', 'ic_payable', 'S1', 400], ['S1', 'ic_loan', 'P', 400], ['S1', 'ic_loan', 'S1', 400], ['S2', 'sales', None, 400]], {'consolidated': {'ic_loan': 1800, 'ic_payable': 400, 'ic_sales': 1000, 'sales': 400}, 'mismatches': [['P', 'S1', 'ic_sales', 1000]]}], ['control 6', [['S2', 'ic_loan', 'P', 100], ['S2', 'ic_receivable', 'S1', 100], ['P', 'ic_sales', 'P', 400], ['S1', 'ic_sales', 'S2', 400], ['S1', 'sales', None, 400]], {'consolidated': {'ic_loan': 100, 'ic_receivable': 100, 'ic_sales': 800, 'sales': 400}, 'mismatches': [['S1', 'S2', 'ic_sales', 400], ['S2', 'S1', 'ic_receivable', 100]]}]]]\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":"7ed5ce9c61c6897ab7cf42aca64cb4a68aef0c3e8b325416c7a4a5d72bbfb049","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    PAIRS = (('ic_receivable', 'ic_payable'), ('ic_sales', 'ic_purchases'))\n    PAIRED = {a for p in PAIRS for a in p}\n    cons = {}\n    ic = {}\n    for ent, acct, cp, amt in x:\n        if cp is None or cp == ent or acct not in PAIRED:\n            cons[acct] = cons.get(acct, 0) + amt\n        else:\n            ic[(ent, acct, cp)] = ic.get((ent, acct, cp), 0) + amt\n    keys = set()\n    for (ent, acct, cp) in ic:\n        for left, right in PAIRS:\n            if acct == left:\n                keys.add((ent, cp, left, right))\n            elif acct == right:\n                keys.add((cp, ent, left, right))\n    mism = []\n    for ent, cp, left, right in sorted(keys):\n        a = ic.get((ent, left, cp), 0)\n        b = ic.get((cp, right, ent), 0)\n        m = min(a, b)\n        if a != b:\n            mism.append([ent, cp, left, abs(a - b)])\n        if a - m:\n            cons[left] = cons.get(left, 0) + a - m\n        if b - m:\n            cons[right] = cons.get(right, 0) + b - m\n    return {'consolidated': {k: v for k, v in sorted(cons.items()) if v}, 'mismatches': mism}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: mismatch direction', [['S1', 'ic_purchases', 'S2', 1000], ['S1', 'ic_loan', 'P', 250], ['S2', 'sales', None, -100]], {'consolidated': {'ic_loan': 250, 'ic_purchases': 1000, 'sales': -100}, 'mismatches': [['S2', 'S1', 'ic_sales', -1000]]}], ['control 1', [['P', 'ic_loan', 'S1', 250], ['S1', 'ic_payable', 'S1', 100], ['S2', 'sales', None, 1000], ['S1', 'ic_receivable', 'P', 250], ['P', 'ic_loan', 'P', 400], ['S1', 'ic_loan', 'P', 400]], {'consolidated': {'ic_loan': 1050, 'ic_payable': 100, 'ic_receivable': 250, 'sales': 1000}, 'mismatches': [['S1', 'P', 'ic_receivable', 250]]}], ['control 2', [['S2', 'cash', None, 400], ['S2', 'ic_receivable', 'S1', 250], ['S1', 'ic_loan', 'P', 400]], {'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_receivable': 250}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}], ['control 3', [['S2', 'ic_sales', 'S2', 400], ['P', 'ic_receivable', 'S2', 100], ['S1', 'ic_payable', 'S1', 400]], {'consolidated': {'ic_payable': 400, 'ic_receivable': 100, 'ic_sales': 400}, 'mismatches': [['P', 'S2', 'ic_receivable', 100]]}], ['control 4', [['S2', 'ic_payable', 'S2', 100], ['S1', 'ic_sales', 'P', 400], ['P', 'ic_sales', 'P', 400], ['P', 'sales', None, 400], ['S2', 'ic_receivable', 'S2', 400], ['S2', 'ic_sales', 'P', 250], ['S1', 'ic_payable', 'S1', 400]], {'consolidated': {'ic_payable': 500, 'ic_receivable': 400, 'ic_sales': 1050, 'sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S2', 'P', 'ic_sales', 250]]}], ['control 5', [['P', 'ic_purchases', 'P', 400], ['P', 'sales', None, -1000], ['P', 'cash', None, 400]], {'consolidated': {'cash': 400, 'ic_purchases': 400, 'sales': -1000}, 'mismatches': []}], ['control 6', [['S1', 'sales', None, 1000], ['S1', 'ic_purchases', 'S1', 400], ['S1', 'ic_loan', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_purchases': 400, 'sales': 1000}, 'mismatches': []}]], [['regression: mismatch direction', [['S1', 'ic_sales', 'P', 400], ['S2', 'ic_sales', 'S1', 400], ['S2', 'ic_purchases', 'S1', 1000]], {'consolidated': {'ic_purchases': 1000, 'ic_sales': 800}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S1', 'S2', 'ic_sales', -1000], ['S2', 'S1', 'ic_sales', 400]]}], ['control 1', [['S1', 'cash', None, 400], ['P', 'ic_receivable', 'S1', 100], ['S1', 'ic_sales', 'P', 100]], {'consolidated': {'cash': 400, 'ic_receivable': 100, 'ic_sales': 100}, 'mismatches': [['P', 'S1', 'ic_receivable', 100], ['S1', 'P', 'ic_sales', 100]]}], ['control 2', [['S1', 'ic_loan', 'S2', 400], ['P', 'ic_receivable', 'P', 400], ['S2', 'sales', None, -250], ['S2', 'ic_sales', 'P', 100], ['P', 'ic_receivable', 'S1', 1000]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 1400, 'ic_sales': 100, 'sales': -250}, 'mismatches': [['P', 'S1', 'ic_receivable', 1000], ['S2', 'P', 'ic_sales', 100]]}], ['control 3', [['S1', 'ic_sales', 'S2', 250], ['P', 'ic_receivable', 'S1', 400], ['S1', 'ic_loan', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 400, 'ic_sales': 250}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S1', 'S2', 'ic_sales', 250]]}], ['control 4', [['P', 'ic_sales', 'P', 1000], ['S2', 'ic_purchases', 'S2', 400], ['P', 'ic_purchases', 'P', 100], ['P', 'ic_payable', 'P', 400], ['S1', 'ic_loan', 'S2', 250], ['S2', 'ic_sales', 'P', 250], ['S2', 'cash', None, -400]], {'consolidated': {'cash': -400, 'ic_loan': 250, 'ic_payable': 400, 'ic_purchases': 500, 'ic_sales': 1250}, 'mismatches': [['S2', 'P', 'ic_sales', 250]]}], ['control 5', [['P', 'sales', None, -1000], ['P', 'ic_loan', 'P', 400], ['P', 'ic_receivable', 'S1', 400], ['S2', 'cash', None, 400], ['S2', 'ic_loan', 'P', 400], ['S2', 'ic_loan', 'P', 1000], ['S2', 'ic_loan', 'S2', 100]], {'consolidated': {'cash': 400, 'ic_loan': 1900, 'ic_receivable': 400, 'sales': -1000}, 'mismatches': [['P', 'S1', 'ic_receivable', 400]]}], ['control 6', [['P', 'ic_receivable', None, 250], ['S2', 'ic_loan', 'S1', 400], ['S2', 'ic_receivable', 'S1', 250]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 500}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}]], [['regression: mismatch direction', [['S2', 'ic_payable', 'P', 250], ['S2', 'ic_loan', 'S2', 1000], ['P', 'ic_loan', 'P', 250], ['S1', 'ic_receivable', 'S2', 400], ['P', 'ic_receivable', 'S1', 250], ['S2', 'ic_sales', 'P', 1000]], {'consolidated': {'ic_loan': 1250, 'ic_payable': 250, 'ic_receivable': 650, 'ic_sales': 1000}, 'mismatches': [['P', 'S1', 'ic_receivable', 250], ['P', 'S2', 'ic_receivable', -250], ['S1', 'S2', 'ic_receivable', 400], ['S2', 'P', 'ic_sales', 1000]]}], ['control 1', [['P', 'ic_receivable', None, -1000], ['P', 'ic_payable', 'P', 100], ['S1', 'ic_sales', 'S1', 400], ['S1', 'ic_payable', 'S2', 250], ['P', 'ic_sales', 'P', 100], ['S2', 'ic_receivable', 'S1', 400]], {'consolidated': {'ic_payable': 100, 'ic_receivable': -850, 'ic_sales': 500}, 'mismatches': [['S2', 'S1', 'ic_receivable', 150]]}], ['control 2', [['S2', 'sales', None, -250], ['S2', 'ic_receivable', 'S1', 400], ['S2', 'cash', None, -400], ['P', 'ic_receivable', 'S1', 400], ['S2', 'ic_payable', 'S2', 400], ['S1', 'ic_sales', 'P', 400], ['S1', 'cash', None, 400]], {'consolidated': {'ic_payable': 400, 'ic_receivable': 800, 'ic_sales': 400, 'sales': -250}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S1', 'P', 'ic_sales', 400], ['S2', 'S1', 'ic_receivable', 400]]}], ['control 3', [['P', 'ic_receivable', None, -250], ['S1', 'sales', None, -250], ['S2', 'ic_sales', 'S1', 400]], {'consolidated': {'ic_receivable': -250, 'ic_sales': 400, 'sales': -250}, 'mismatches': [['S2', 'S1', 'ic_sales', 400]]}], ['control 4', [['P', 'ic_receivable', 'S1', 400], ['P', 'ic_purchases', 'P', 250], ['S1', 'ic_purchases', 'S1', 1000], ['S2', 'ic_receivable', 'P', 100], ['S2', 'ic_receivable', None, -400]], {'consolidated': {'ic_purchases': 1250, 'ic_receivable': 100}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'P', 'ic_receivable', 100]]}], ['control 5', [['S1', 'ic_sales', 'S2', 400], ['S1', 'ic_loan', 'S2', 400], ['P', 'ic_receivable', 'S1', 1000], ['P', 'ic_receivable', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 1400, 'ic_sales': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 1000], ['P', 'S2', 'ic_receivable', 400], ['S1', 'S2', 'ic_sales', 400]]}], ['control 6', [['S1', 'cash', None, 1000], ['P', 'ic_sales', 'P', 400], ['P', 'ic_receivable', 'P', 1000]], {'consolidated': {'cash': 1000, 'ic_receivable': 1000, 'ic_sales': 400}, 'mismatches': []}]], [['regression: mismatch direction', [['P', 'ic_payable', 'S2', 400], ['S2', 'ic_purchases', 'S2', 400], ['S1', 'sales', None, -250], ['S1', 'ic_loan', 'S2', 100], ['P', 'ic_payable', 'S2', 400], ['P', 'ic_purchases', 'P', 100]], {'consolidated': {'ic_loan': 100, 'ic_payable': 800, 'ic_purchases': 500, 'sales': -250}, 'mismatches': [['S2', 'P', 'ic_receivable', -800]]}], ['control 1', [['S1', 'cash', None, 400], ['P', 'sales', None, -400], ['S1', 'ic_receivable', None, 1000]], {'consolidated': {'cash': 400, 'ic_receivable': 1000, 'sales': -400}, 'mismatches': []}], ['control 2', [['S2', 'ic_purchases', 'S2', 100], ['S1', 'ic_loan', 'P', 1000], ['P', 'ic_receivable', 'P', 100]], {'consolidated': {'ic_loan': 1000, 'ic_purchases': 100, 'ic_receivable': 100}, 'mismatches': []}], ['control 3', [['P', 'ic_sales', 'S2', 100], ['P', 'ic_loan', 'S2', 100], ['S1', 'ic_receivable', None, 400]], {'consolidated': {'ic_loan': 100, 'ic_receivable': 400, 'ic_sales': 100}, 'mismatches': [['P', 'S2', 'ic_sales', 100]]}], ['control 4', [['S1', 'ic_receivable', 'P', 400], ['P', 'ic_loan', 'S1', 1000], ['P', 'ic_receivable', None, 1000], ['S2', 'ic_loan', 'P', 400]], {'consolidated': {'ic_loan': 1400, 'ic_receivable': 1400}, 'mismatches': [['S1', 'P', 'ic_receivable', 400]]}], ['control 5', [['P', 'ic_sales', 'P', 1000], ['S2', 'ic_sales', 'P', 1000], ['S2', 'ic_sales', 'S2', 400], ['S2', 'ic_sales', 'P', 400]], {'consolidated': {'ic_sales': 2800}, 'mismatches': [['S2', 'P', 'ic_sales', 1400]]}], ['control 6', [['S1', 'ic_loan', 'P', 400], ['S2', 'ic_loan', 'P', 400], ['S2', 'ic_loan', 'P', 400], ['P', 'ic_sales', 'S1', 100], ['P', 'ic_loan', 'S2', 250], ['S2', 'ic_receivable', None, 250], ['S2', 'ic_loan', 'S1', 400]], {'consolidated': {'ic_loan': 1850, 'ic_receivable': 250, 'ic_sales': 100}, 'mismatches': [['P', 'S1', 'ic_sales', 100]]}]], [['regression: mismatch direction', [['S2', 'ic_sales', 'P', 400], ['S2', 'ic_sales', 'P', 250], ['S2', 'ic_payable', 'S1', 400], ['S1', 'ic_purchases', 'P', 1000], ['P', 'ic_loan', 'S1', 100], ['S2', 'ic_receivable', 'P', 400], ['S2', 'cash', None, -1000]], {'consolidated': {'cash': -1000, 'ic_loan': 100, 'ic_payable': 400, 'ic_purchases': 1000, 'ic_receivable': 400, 'ic_sales': 650}, 'mismatches': [['P', 'S1', 'ic_sales', -1000], ['S1', 'S2', 'ic_receivable', -400], ['S2', 'P', 'ic_receivable', 400], ['S2', 'P', 'ic_sales', 650]]}], ['control 1', [['P', 'ic_purchases', 'S1', 100], ['S1', 'ic_sales', 'P', 400], ['S2', 'ic_loan', 'S2', 1000], ['P', 'cash', None, 100]], {'consolidated': {'cash': 100, 'ic_loan': 1000, 'ic_sales': 300}, 'mismatches': [['S1', 'P', 'ic_sales', 300]]}], ['control 2', [['S1', 'ic_sales', 'S1', 1000], ['S1', 'ic_receivable', 'S2', 100], ['P', 'ic_sales', 'S2', 400], ['P', 'ic_sales', 'S1', 250]], {'consolidated': {'ic_receivable': 100, 'ic_sales': 1650}, 'mismatches': [['P', 'S1', 'ic_sales', 250], ['P', 'S2', 'ic_sales', 400], ['S1', 'S2', 'ic_receivable', 100]]}], ['control 3', [['P', 'ic_loan', 'P', 100], ['P', 'ic_loan', 'S2', 1000], ['S1', 'cash', None, -400], ['S2', 'ic_loan', 'P', 100], ['S2', 'ic_receivable', 'S1', 400], ['S1', 'ic_payable', 'S1', 400], ['P', 'sales', None, -1000]], {'consolidated': {'cash': -400, 'ic_loan': 1200, 'ic_payable': 400, 'ic_receivable': 400, 'sales': -1000}, 'mismatches': [['S2', 'S1', 'ic_receivable', 400]]}], ['control 4', [['P', 'sales', None, -100], ['P', 'ic_receivable', 'P', 1000], ['P', 'ic_sales', 'S1', 400], ['S2', 'ic_receivable', 'P', 250], ['P', 'cash', None, 250], ['P', 'ic_purchases', 'P', 400]], {'consolidated': {'cash': 250, 'ic_purchases': 400, 'ic_receivable': 1250, 'ic_sales': 400, 'sales': -100}, 'mismatches': [['P', 'S1', 'ic_sales', 400], ['S2', 'P', 'ic_receivable', 250]]}], ['control 5', [['P', 'ic_sales', 'S1', 1000], ['S2', 'ic_loan', 'P', 1000], ['S1', 'ic_payable', 'S1', 400], ['S1', 'ic_loan', 'P', 400], ['S1', 'ic_loan', 'S1', 400], ['S2', 'sales', None, 400]], {'consolidated': {'ic_loan': 1800, 'ic_payable': 400, 'ic_sales': 1000, 'sales': 400}, 'mismatches': [['P', 'S1', 'ic_sales', 1000]]}], ['control 6', [['S2', 'ic_loan', 'P', 100], ['S2', 'ic_receivable', 'S1', 100], ['P', 'ic_sales', 'P', 400], ['S1', 'ic_sales', 'S2', 400], ['S1', 'sales', None, 400]], {'consolidated': {'ic_loan': 100, 'ic_receivable': 100, 'ic_sales': 800, 'sales': 400}, 'mismatches': [['S1', 'S2', 'ic_sales', 400], ['S2', 'S1', 'ic_receivable', 100]]}]]]\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-intercompany-elimination-mismatch-direction","generated_at":"2026-09-29T14:46:24.680521+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 mismatch amount is reported as an absolute difference.","sha256":"f360f953fcb6182c2d43578bb5acd18e9a73f9e14175c3d5d50da3447ff96690","title":"Intercompany elimination: mismatch direction · 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":39.758,"exit_code":1,"observations":[{"actual":{"consolidated":{"ic_loan":250,"ic_purchases":1000,"sales":-100},"mismatches":[["S2","S1","ic_sales",1000]]},"check":"regression: mismatch direction","expected":{"consolidated":{"ic_loan":250,"ic_purchases":1000,"sales":-100},"mismatches":[["S2","S1","ic_sales",-1000]]},"passed":false},{"actual":{"consolidated":{"ic_loan":1050,"ic_payable":100,"ic_receivable":250,"sales":1000},"mismatches":[["S1","P","ic_receivable",-250]]},"check":"control 1","expected":{"consolidated":{"ic_loan":1050,"ic_payable":100,"ic_receivable":250,"sales":1000},"mismatches":[["S1","P","ic_receivable",250]]},"passed":false},{"actual":{"consolidated":{"cash":400,"ic_loan":400,"ic_receivable":250},"mismatches":[["S2","S1","ic_receivable",-250]]},"check":"control 2","expected":{"consolidated":{"cash":400,"ic_loan":400,"ic_receivable":250},"mismatches":[["S2","S1","ic_receivable",250]]},"passed":false},{"actual":{"consolidated":{"ic_payable":400,"ic_receivable":100,"ic_sales":400},"mismatches":[["P","S2","ic_receivable",-100]]},"check":"control 3","expected":{"consolidated":{"ic_payable":400,"ic_receivable":100,"ic_sales":400},"mismatches":[["P","S2","ic_receivable",100]]},"passed":false},{"actual":{"consolidated":{"ic_payable":500,"ic_receivable":400,"ic_sales":1050,"sales":400},"mismatches":[["S1","P","ic_sales",-400],["S2","P","ic_sales",-250]]},"check":"control 4","expected":{"consolidated":{"ic_payable":500,"ic_receivable":400,"ic_sales":1050,"sales":400},"mismatches":[["S1","P","ic_sales",400],["S2","P","ic_sales",250]]},"passed":false},{"actual":{"consolidated":{"cash":400,"ic_purchases":400,"sales":-1000},"mismatches":[]},"check":"control 5","expected":{"consolidated":{"cash":400,"ic_purchases":400,"sales":-1000},"mismatches":[]},"passed":true},{"actual":{"consolidated":{"ic_loan":400,"ic_purchases":400,"sales":1000},"mismatches":[]},"check":"control 6","expected":{"consolidated":{"ic_loan":400,"ic_purchases":400,"sales":1000},"mismatches":[]},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: mismatch direction\", \"actual\": {\"consolidated\": {\"ic_loan\": 250, \"ic_purchases\": 1000, \"sales\": -100}, \"mismatches\": [[\"S2\", \"S1\", \"ic_sales\", 1000]]}, \"expected\": {\"consolidated\": {\"ic_loan\": 250, \"ic_purchases\": 1000, \"sales\": -100}, \"mismatches\": [[\"S2\", \"S1\", \"ic_sales\", -1000]]}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"consolidated\": {\"ic_loan\": 1050, \"ic_payable\": 100, \"ic_receivable\": 250, \"sales\": 1000}, \"mismatches\": [[\"S1\", \"P\", \"ic_receivable\", -250]]}, \"expected\": {\"consolidated\": {\"ic_loan\": 1050, \"ic_payable\": 100, \"ic_receivable\": 250, \"sales\": 1000}, \"mismatches\": [[\"S1\", \"P\", \"ic_receivable\", 250]]}, \"passed\": false}, {\"check\": \"control 2\", \"actual\": {\"consolidated\": {\"cash\": 400, \"ic_loan\": 400, \"ic_receivable\": 250}, \"mismatches\": [[\"S2\", \"S1\", \"ic_receivable\", -250]]}, \"expected\": {\"consolidated\": {\"cash\": 400, \"ic_loan\": 400, \"ic_receivable\": 250}, \"mismatches\": [[\"S2\", \"S1\", \"ic_receivable\", 250]]}, \"passed\": false}, {\"check\": \"control 3\", \"actual\": {\"consolidated\": {\"ic_payable\": 400, \"ic_receivable\": 100, \"ic_sales\": 400}, \"mismatches\": [[\"P\", \"S2\", \"ic_receivable\", -100]]}, \"expected\": {\"consolidated\": {\"ic_payable\": 400, \"ic_receivable\": 100, \"ic_sales\": 400}, \"mismatches\": [[\"P\", \"S2\", \"ic_receivable\", 100]]}, \"passed\": false}, {\"check\": \"control 4\", \"actual\": {\"consolidated\": {\"ic_payable\": 500, \"ic_receivable\": 400, \"ic_sales\": 1050, \"sales\": 400}, \"mismatches\": [[\"S1\", \"P\", \"ic_sales\", -400], [\"S2\", \"P\", \"ic_sales\", -250]]}, \"expected\": {\"consolidated\": {\"ic_payable\": 500, \"ic_receivable\": 400, \"ic_sales\": 1050, \"sales\": 400}, \"mismatches\": [[\"S1\", \"P\", \"ic_sales\", 400], [\"S2\", \"P\", \"ic_sales\", 250]]}, \"passed\": false}, {\"check\": \"control 5\", \"actual\": {\"consolidated\": {\"cash\": 400, \"ic_purchases\": 400, \"sales\": -1000}, \"mismatches\": []}, \"expected\": {\"consolidated\": {\"cash\": 400, \"ic_purchases\": 400, \"sales\": -1000}, \"mismatches\": []}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"consolidated\": {\"ic_loan\": 400, \"ic_purchases\": 400, \"sales\": 1000}, \"mismatches\": []}, \"expected\": {\"consolidated\": {\"ic_loan\": 400, \"ic_purchases\": 400, \"sales\": 1000}, \"mismatches\": []}, \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":42.363,"exit_code":1,"observations":[{"actual":{"consolidated":{"ic_loan":250,"ic_purchases":1000,"sales":-100},"mismatches":[["S2","S1","ic_sales",1000]]},"check":"regression: mismatch direction","expected":{"consolidated":{"ic_loan":250,"ic_purchases":1000,"sales":-100},"mismatches":[["S2","S1","ic_sales",-1000]]},"passed":false},{"actual":{"consolidated":{"ic_loan":1050,"ic_payable":100,"ic_receivable":250,"sales":1000},"mismatches":[["S1","P","ic_receivable",250]]},"check":"control 1","expected":{"consolidated":{"ic_loan":1050,"ic_payable":100,"ic_receivable":250,"sales":1000},"mismatches":[["S1","P","ic_receivable",250]]},"passed":true},{"actual":{"consolidated":{"cash":400,"ic_loan":400,"ic_receivable":250},"mismatches":[["S2","S1","ic_receivable",250]]},"check":"control 2","expected":{"consolidated":{"cash":400,"ic_loan":400,"ic_receivable":250},"mismatches":[["S2","S1","ic_receivable",250]]},"passed":true},{"actual":{"consolidated":{"ic_payable":400,"ic_receivable":100,"ic_sales":400},"mismatches":[["P","S2","ic_receivable",100]]},"check":"control 3","expected":{"consolidated":{"ic_payable":400,"ic_receivable":100,"ic_sales":400},"mismatches":[["P","S2","ic_receivable",100]]},"passed":true},{"actual":{"consolidated":{"ic_payable":500,"ic_receivable":400,"ic_sales":1050,"sales":400},"mismatches":[["S1","P","ic_sales",400],["S2","P","ic_sales",250]]},"check":"control 4","expected":{"consolidated":{"ic_payable":500,"ic_receivable":400,"ic_sales":1050,"sales":400},"mismatches":[["S1","P","ic_sales",400],["S2","P","ic_sales",250]]},"passed":true},{"actual":{"consolidated":{"cash":400,"ic_purchases":400,"sales":-1000},"mismatches":[]},"check":"control 5","expected":{"consolidated":{"cash":400,"ic_purchases":400,"sales":-1000},"mismatches":[]},"passed":true},{"actual":{"consolidated":{"ic_loan":400,"ic_purchases":400,"sales":1000},"mismatches":[]},"check":"control 6","expected":{"consolidated":{"ic_loan":400,"ic_purchases":400,"sales":1000},"mismatches":[]},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: mismatch direction\", \"actual\": {\"consolidated\": {\"ic_loan\": 250, \"ic_purchases\": 1000, \"sales\": -100}, \"mismatches\": [[\"S2\", \"S1\", \"ic_sales\", 1000]]}, \"expected\": {\"consolidated\": {\"ic_loan\": 250, \"ic_purchases\": 1000, \"sales\": -100}, \"mismatches\": [[\"S2\", \"S1\", \"ic_sales\", -1000]]}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"consolidated\": {\"ic_loan\": 1050, \"ic_payable\": 100, \"ic_receivable\": 250, \"sales\": 1000}, \"mismatches\": [[\"S1\", \"P\", \"ic_receivable\", 250]]}, \"expected\": {\"consolidated\": {\"ic_loan\": 1050, \"ic_payable\": 100, \"ic_receivable\": 250, \"sales\": 1000}, \"mismatches\": [[\"S1\", \"P\", \"ic_receivable\", 250]]}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"consolidated\": {\"cash\": 400, \"ic_loan\": 400, \"ic_receivable\": 250}, \"mismatches\": [[\"S2\", \"S1\", \"ic_receivable\", 250]]}, \"expected\": {\"consolidated\": {\"cash\": 400, \"ic_loan\": 400, \"ic_receivable\": 250}, \"mismatches\": [[\"S2\", \"S1\", \"ic_receivable\", 250]]}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"consolidated\": {\"ic_payable\": 400, \"ic_receivable\": 100, \"ic_sales\": 400}, \"mismatches\": [[\"P\", \"S2\", \"ic_receivable\", 100]]}, \"expected\": {\"consolidated\": {\"ic_payable\": 400, \"ic_receivable\": 100, \"ic_sales\": 400}, \"mismatches\": [[\"P\", \"S2\", \"ic_receivable\", 100]]}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"consolidated\": {\"ic_payable\": 500, \"ic_receivable\": 400, \"ic_sales\": 1050, \"sales\": 400}, \"mismatches\": [[\"S1\", \"P\", \"ic_sales\", 400], [\"S2\", \"P\", \"ic_sales\", 250]]}, \"expected\": {\"consolidated\": {\"ic_payable\": 500, \"ic_receivable\": 400, \"ic_sales\": 1050, \"sales\": 400}, \"mismatches\": [[\"S1\", \"P\", \"ic_sales\", 400], [\"S2\", \"P\", \"ic_sales\", 250]]}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"consolidated\": {\"cash\": 400, \"ic_purchases\": 400, \"sales\": -1000}, \"mismatches\": []}, \"expected\": {\"consolidated\": {\"cash\": 400, \"ic_purchases\": 400, \"sales\": -1000}, \"mismatches\": []}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"consolidated\": {\"ic_loan\": 400, \"ic_purchases\": 400, \"sales\": 1000}, \"mismatches\": []}, \"expected\": {\"consolidated\": {\"ic_loan\": 400, \"ic_purchases\": 400, \"sales\": 1000}, \"mismatches\": []}, \"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."}}