{"abstract":"Income tax is withheld on benefit contributions that are pre-tax.","category":"Double-entry ledger accounting","checks":7,"contract":"x = {'gross': [[employee, cents]] (an employee may appear twice), 'ytd': prior year-to-date gross, 'wage_base', 'ss_bp', 'med_bp', 'itax_bp', 'benefit': {employee: pre-tax deduction per paycheck}}. Per paycheck: social wages = min(gross, max(0, wage_base - ytd)), ytd then increases by gross; social tax = round(social wages * ss_bp / 10000), medicare = round(gross * med_bp / 10000) (no cap), income tax = round((gross - benefit) * itax_bp / 10000), all half-up; net = gross - social - medicare - income tax - benefit. The employer matches social and medicare. Return {'wage_expense', 'tax_expense', 'cash', 'withholding', 'benefits'} where withholding holds employee and employer taxes.","contract_signature":"x","evaluation_group":"w2-double-entry-ledger-accounting-payroll-journal","failed_approach":"Moving the deduction to the social wage base shelters wages from social tax instead.","family":"w2-double-entry-ledger-accounting-payroll-journal-pre-tax-deduction-scope","id":"FA-58306","implementations":{"attempt":{"sha256":"d76fd62b47e29b6ec8c4db7e7baf6a0bbc6104724baf1dc6810216b507c792d5","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    ytd = dict(x['ytd'])\n    wage = tax_exp = cash = withholding = benefits = 0\n    for emp, g in x['gross']:\n        ben = x['benefit'].get(emp, 0)\n        social = min(g - ben, max(0, x['wage_base'] - ytd.get(emp, 0)))\n        ytd[emp] = ytd.get(emp, 0) + g\n        ss = rnd(social * x['ss_bp'], 10000)\n        med = rnd(g * x['med_bp'], 10000)\n        itax = rnd(g * x['itax_bp'], 10000)\n        employer = ss + med\n        wage += g\n        tax_exp += employer\n        cash += g - ss - med - itax - ben\n        withholding += ss + med + itax + employer\n        benefits += ben\n    return {'wage_expense': wage, 'tax_expense': tax_exp, 'cash': cash, 'withholding': withholding, 'benefits': benefits}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: pre-tax deduction scope', {'gross': [['di', 1234], ['cy', 50000], ['bob', 50000], ['di', 80000]], 'ytd': {'di': 15000000, 'cy': 16800000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 12345, 'cy': 0, 'bob': 5000}}, {'wage_expense': 181234, 'tax_expense': 13865, 'cash': 104339, 'withholding': 61070, 'benefits': 29690}], ['control 1', {'gross': [['ann', 333333], ['ann', 200000]], 'ytd': {'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'ann': 0}}, {'wage_expense': 533333, 'tax_expense': 7733, 'cash': 461600, 'withholding': 79466, 'benefits': 0}], ['control 2', {'gross': [['ann', 250000]], 'ytd': {'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 0}}, {'wage_expense': 250000, 'tax_expense': 3625, 'cash': 191375, 'withholding': 62250, 'benefits': 0}], ['control 3', {'gross': [['cy', 100000], ['bob', 1234]], 'ytd': {'cy': 17000000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'cy': 0, 'bob': 0}}, {'wage_expense': 101234, 'tax_expense': 1545, 'cash': 89566, 'withholding': 13213, 'benefits': 0}], ['control 4', {'gross': [['bob', 333333]], 'ytd': {'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'bob': 0}}, {'wage_expense': 333333, 'tax_expense': 8553, 'cash': 284780, 'withholding': 57106, 'benefits': 0}], ['control 5', {'gross': [['cy', 333333], ['ann', 50000], ['bob', 100000]], 'ytd': {'cy': 15000000, 'ann': 16800000, 'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0, 'ann': 0, 'bob': 0}}, {'wage_expense': 483333, 'tax_expense': 36975, 'cash': 340025, 'withholding': 180283, 'benefits': 0}], ['control 6', {'gross': [['cy', 250000], ['cy', 80000]], 'ytd': {'cy': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 330000, 'tax_expense': 14705, 'cash': 242695, 'withholding': 102010, 'benefits': 0}]], [['regression: pre-tax deduction scope', {'gross': [['ann', 1234], ['bob', 100000], ['di', 50000], ['ann', 80000]], 'ytd': {'ann': 15000000, 'bob': 0, 'di': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 0, 'bob': 12345, 'di': 12345}}, {'wage_expense': 231234, 'tax_expense': 14590, 'cash': 146515, 'withholding': 74619, 'benefits': 24690}], ['control 1', {'gross': [['bob', 50000], ['bob', 80000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 0}}, {'wage_expense': 130000, 'tax_expense': 9945, 'cash': 91455, 'withholding': 48490, 'benefits': 0}], ['control 2', {'gross': [['cy', 50000], ['cy', 80000]], 'ytd': {'cy': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 130000, 'tax_expense': 9945, 'cash': 91455, 'withholding': 48490, 'benefits': 0}], ['control 3', {'gross': [['cy', 250000], ['bob', 333333]], 'ytd': {'cy': 16800000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'cy': 0, 'bob': 0}}, {'wage_expense': 583333, 'tax_expense': 15898, 'cash': 497435, 'withholding': 101796, 'benefits': 0}], ['control 4', {'gross': [['ann', 1234], ['di', 333333], ['bob', 50000], ['ann', 80000]], 'ytd': {'ann': 16800000, 'di': 15000000, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0, 'di': 0, 'bob': 0}}, {'wage_expense': 464567, 'tax_expense': 34223, 'cash': 383888, 'withholding': 114902, 'benefits': 0}], ['control 5', {'gross': [['cy', 50000]], 'ytd': {'cy': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 50000, 'tax_expense': 3825, 'cash': 35175, 'withholding': 18650, 'benefits': 0}], ['control 6', {'gross': [['di', 333333], ['di', 80000]], 'ytd': {'di': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0}}, {'wage_expense': 413333, 'tax_expense': 31620, 'cash': 290780, 'withholding': 154173, 'benefits': 0}]], [['regression: pre-tax deduction scope', {'gross': [['ann', 250000], ['di', 333333], ['ann', 200000]], 'ytd': {'ann': 17000000, 'di': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 5000, 'di': 12345}}, {'wage_expense': 783333, 'tax_expense': 32025, 'cash': 652864, 'withholding': 140149, 'benefits': 22345}], ['control 1', {'gross': [['cy', 250000]], 'ytd': {'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'cy': 0}}, {'wage_expense': 250000, 'tax_expense': 19125, 'cash': 200875, 'withholding': 68250, 'benefits': 0}], ['control 2', {'gross': [['cy', 250000], ['cy', 200000]], 'ytd': {'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 450000, 'tax_expense': 10245, 'cash': 340755, 'withholding': 119490, 'benefits': 0}], ['control 3', {'gross': [['ann', 250000], ['ann', 200000]], 'ytd': {'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0}}, {'wage_expense': 450000, 'tax_expense': 16445, 'cash': 388555, 'withholding': 77890, 'benefits': 0}], ['control 4', {'gross': [['ann', 50000], ['ann', 80000]], 'ytd': {'ann': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0}}, {'wage_expense': 130000, 'tax_expense': 9945, 'cash': 107055, 'withholding': 32890, 'benefits': 0}], ['control 5', {'gross': [['bob', 333333], ['di', 1234]], 'ytd': {'bob': 15000000, 'di': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 0, 'di': 0}}, {'wage_expense': 334567, 'tax_expense': 25518, 'cash': 275593, 'withholding': 84492, 'benefits': 0}], ['control 6', {'gross': [['bob', 100000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'bob': 0}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 80350, 'withholding': 27300, 'benefits': 0}]], [['regression: pre-tax deduction scope', {'gross': [['bob', 100000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 5000}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 77850, 'withholding': 24800, 'benefits': 5000}], ['control 1', {'gross': [['ann', 100000]], 'ytd': {'ann': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'ann': 0}}, {'wage_expense': 100000, 'tax_expense': 5170, 'cash': 82830, 'withholding': 22340, 'benefits': 0}], ['control 2', {'gross': [['bob', 250000], ['bob', 80000]], 'ytd': {'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 0}}, {'wage_expense': 330000, 'tax_expense': 8505, 'cash': 248895, 'withholding': 89610, 'benefits': 0}], ['control 3', {'gross': [['di', 333333], ['di', 80000]], 'ytd': {'di': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0}}, {'wage_expense': 413333, 'tax_expense': 15913, 'cash': 306487, 'withholding': 122759, 'benefits': 0}], ['control 4', {'gross': [['cy', 100000]], 'ytd': {'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 100000, 'tax_expense': 5170, 'cash': 72830, 'withholding': 32340, 'benefits': 0}], ['control 5', {'gross': [['di', 1234]], 'ytd': {'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'di': 0}}, {'wage_expense': 1234, 'tax_expense': 95, 'cash': 1016, 'withholding': 313, 'benefits': 0}], ['control 6', {'gross': [['ann', 1234], ['ann', 80000]], 'ytd': {'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0}}, {'wage_expense': 81234, 'tax_expense': 1178, 'cash': 71933, 'withholding': 10479, 'benefits': 0}]], [['regression: pre-tax deduction scope', {'gross': [['ann', 333333], ['bob', 250000], ['cy', 1234]], 'ytd': {'ann': 0, 'bob': 16700000, 'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 5000, 'bob': 12345, 'cy': 0}}, {'wage_expense': 584567, 'tax_expense': 39140, 'cash': 403294, 'withholding': 203068, 'benefits': 17345}], ['control 1', {'gross': [['di', 1234], ['bob', 333333], ['di', 80000]], 'ytd': {'di': 15000000, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0, 'bob': 0}}, {'wage_expense': 414567, 'tax_expense': 31715, 'cash': 291648, 'withholding': 154634, 'benefits': 0}], ['control 2', {'gross': [['bob', 333333], ['bob', 200000]], 'ytd': {'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 0}}, {'wage_expense': 533333, 'tax_expense': 40800, 'cash': 439200, 'withholding': 134933, 'benefits': 0}], ['control 3', {'gross': [['bob', 100000], ['ann', 100000], ['bob', 200000]], 'ytd': {'bob': 16800000, 'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 0, 'ann': 0}}, {'wage_expense': 400000, 'tax_expense': 15720, 'cash': 296280, 'withholding': 119440, 'benefits': 0}], ['control 4', {'gross': [['di', 1234], ['di', 80000]], 'ytd': {'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 0}}, {'wage_expense': 81234, 'tax_expense': 6215, 'cash': 65271, 'withholding': 22178, 'benefits': 0}], ['control 5', {'gross': [['cy', 100000], ['di', 50000], ['bob', 250000]], 'ytd': {'cy': 16800000, 'di': 16800000, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0, 'di': 0, 'bob': 0}}, {'wage_expense': 400000, 'tax_expense': 28120, 'cash': 283880, 'withholding': 144240, 'benefits': 0}], ['control 6', {'gross': [['di', 250000]], 'ytd': {'di': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0}}, {'wage_expense': 250000, 'tax_expense': 3625, 'cash': 191375, 'withholding': 62250, 'benefits': 0}]]]\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":"3ec1b6427b36db785f366560fcbaf6366b668c196cafbff136172a43e95de272","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    ytd = dict(x['ytd'])\n    wage = tax_exp = cash = withholding = benefits = 0\n    for emp, g in x['gross']:\n        ben = x['benefit'].get(emp, 0)\n        social = min(g, max(0, x['wage_base'] - ytd.get(emp, 0)))\n        ytd[emp] = ytd.get(emp, 0) + g\n        ss = rnd(social * x['ss_bp'], 10000)\n        med = rnd(g * x['med_bp'], 10000)\n        itax = rnd(g * x['itax_bp'], 10000)\n        employer = ss + med\n        wage += g\n        tax_exp += employer\n        cash += g - ss - med - itax - ben\n        withholding += ss + med + itax + employer\n        benefits += ben\n    return {'wage_expense': wage, 'tax_expense': tax_exp, 'cash': cash, 'withholding': withholding, 'benefits': benefits}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: pre-tax deduction scope', {'gross': [['di', 1234], ['cy', 50000], ['bob', 50000], ['di', 80000]], 'ytd': {'di': 15000000, 'cy': 16800000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 12345, 'cy': 0, 'bob': 5000}}, {'wage_expense': 181234, 'tax_expense': 13865, 'cash': 104339, 'withholding': 61070, 'benefits': 29690}], ['control 1', {'gross': [['ann', 333333], ['ann', 200000]], 'ytd': {'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'ann': 0}}, {'wage_expense': 533333, 'tax_expense': 7733, 'cash': 461600, 'withholding': 79466, 'benefits': 0}], ['control 2', {'gross': [['ann', 250000]], 'ytd': {'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 0}}, {'wage_expense': 250000, 'tax_expense': 3625, 'cash': 191375, 'withholding': 62250, 'benefits': 0}], ['control 3', {'gross': [['cy', 100000], ['bob', 1234]], 'ytd': {'cy': 17000000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'cy': 0, 'bob': 0}}, {'wage_expense': 101234, 'tax_expense': 1545, 'cash': 89566, 'withholding': 13213, 'benefits': 0}], ['control 4', {'gross': [['bob', 333333]], 'ytd': {'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'bob': 0}}, {'wage_expense': 333333, 'tax_expense': 8553, 'cash': 284780, 'withholding': 57106, 'benefits': 0}], ['control 5', {'gross': [['cy', 333333], ['ann', 50000], ['bob', 100000]], 'ytd': {'cy': 15000000, 'ann': 16800000, 'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0, 'ann': 0, 'bob': 0}}, {'wage_expense': 483333, 'tax_expense': 36975, 'cash': 340025, 'withholding': 180283, 'benefits': 0}], ['control 6', {'gross': [['cy', 250000], ['cy', 80000]], 'ytd': {'cy': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 330000, 'tax_expense': 14705, 'cash': 242695, 'withholding': 102010, 'benefits': 0}]], [['regression: pre-tax deduction scope', {'gross': [['ann', 1234], ['bob', 100000], ['di', 50000], ['ann', 80000]], 'ytd': {'ann': 15000000, 'bob': 0, 'di': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 0, 'bob': 12345, 'di': 12345}}, {'wage_expense': 231234, 'tax_expense': 14590, 'cash': 146515, 'withholding': 74619, 'benefits': 24690}], ['control 1', {'gross': [['bob', 50000], ['bob', 80000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 0}}, {'wage_expense': 130000, 'tax_expense': 9945, 'cash': 91455, 'withholding': 48490, 'benefits': 0}], ['control 2', {'gross': [['cy', 50000], ['cy', 80000]], 'ytd': {'cy': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 130000, 'tax_expense': 9945, 'cash': 91455, 'withholding': 48490, 'benefits': 0}], ['control 3', {'gross': [['cy', 250000], ['bob', 333333]], 'ytd': {'cy': 16800000, 'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'cy': 0, 'bob': 0}}, {'wage_expense': 583333, 'tax_expense': 15898, 'cash': 497435, 'withholding': 101796, 'benefits': 0}], ['control 4', {'gross': [['ann', 1234], ['di', 333333], ['bob', 50000], ['ann', 80000]], 'ytd': {'ann': 16800000, 'di': 15000000, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0, 'di': 0, 'bob': 0}}, {'wage_expense': 464567, 'tax_expense': 34223, 'cash': 383888, 'withholding': 114902, 'benefits': 0}], ['control 5', {'gross': [['cy', 50000]], 'ytd': {'cy': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 50000, 'tax_expense': 3825, 'cash': 35175, 'withholding': 18650, 'benefits': 0}], ['control 6', {'gross': [['di', 333333], ['di', 80000]], 'ytd': {'di': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0}}, {'wage_expense': 413333, 'tax_expense': 31620, 'cash': 290780, 'withholding': 154173, 'benefits': 0}]], [['regression: pre-tax deduction scope', {'gross': [['ann', 250000], ['di', 333333], ['ann', 200000]], 'ytd': {'ann': 17000000, 'di': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 5000, 'di': 12345}}, {'wage_expense': 783333, 'tax_expense': 32025, 'cash': 652864, 'withholding': 140149, 'benefits': 22345}], ['control 1', {'gross': [['cy', 250000]], 'ytd': {'cy': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'cy': 0}}, {'wage_expense': 250000, 'tax_expense': 19125, 'cash': 200875, 'withholding': 68250, 'benefits': 0}], ['control 2', {'gross': [['cy', 250000], ['cy', 200000]], 'ytd': {'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 450000, 'tax_expense': 10245, 'cash': 340755, 'withholding': 119490, 'benefits': 0}], ['control 3', {'gross': [['ann', 250000], ['ann', 200000]], 'ytd': {'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0}}, {'wage_expense': 450000, 'tax_expense': 16445, 'cash': 388555, 'withholding': 77890, 'benefits': 0}], ['control 4', {'gross': [['ann', 50000], ['ann', 80000]], 'ytd': {'ann': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0}}, {'wage_expense': 130000, 'tax_expense': 9945, 'cash': 107055, 'withholding': 32890, 'benefits': 0}], ['control 5', {'gross': [['bob', 333333], ['di', 1234]], 'ytd': {'bob': 15000000, 'di': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 0, 'di': 0}}, {'wage_expense': 334567, 'tax_expense': 25518, 'cash': 275593, 'withholding': 84492, 'benefits': 0}], ['control 6', {'gross': [['bob', 100000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'bob': 0}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 80350, 'withholding': 27300, 'benefits': 0}]], [['regression: pre-tax deduction scope', {'gross': [['bob', 100000]], 'ytd': {'bob': 15000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 5000}}, {'wage_expense': 100000, 'tax_expense': 7650, 'cash': 77850, 'withholding': 24800, 'benefits': 5000}], ['control 1', {'gross': [['ann', 100000]], 'ytd': {'ann': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'ann': 0}}, {'wage_expense': 100000, 'tax_expense': 5170, 'cash': 82830, 'withholding': 22340, 'benefits': 0}], ['control 2', {'gross': [['bob', 250000], ['bob', 80000]], 'ytd': {'bob': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 0}}, {'wage_expense': 330000, 'tax_expense': 8505, 'cash': 248895, 'withholding': 89610, 'benefits': 0}], ['control 3', {'gross': [['di', 333333], ['di', 80000]], 'ytd': {'di': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0}}, {'wage_expense': 413333, 'tax_expense': 15913, 'cash': 306487, 'withholding': 122759, 'benefits': 0}], ['control 4', {'gross': [['cy', 100000]], 'ytd': {'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0}}, {'wage_expense': 100000, 'tax_expense': 5170, 'cash': 72830, 'withholding': 32340, 'benefits': 0}], ['control 5', {'gross': [['di', 1234]], 'ytd': {'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'di': 0}}, {'wage_expense': 1234, 'tax_expense': 95, 'cash': 1016, 'withholding': 313, 'benefits': 0}], ['control 6', {'gross': [['ann', 1234], ['ann', 80000]], 'ytd': {'ann': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'ann': 0}}, {'wage_expense': 81234, 'tax_expense': 1178, 'cash': 71933, 'withholding': 10479, 'benefits': 0}]], [['regression: pre-tax deduction scope', {'gross': [['ann', 333333], ['bob', 250000], ['cy', 1234]], 'ytd': {'ann': 0, 'bob': 16700000, 'cy': 16800000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'ann': 5000, 'bob': 12345, 'cy': 0}}, {'wage_expense': 584567, 'tax_expense': 39140, 'cash': 403294, 'withholding': 203068, 'benefits': 17345}], ['control 1', {'gross': [['di', 1234], ['bob', 333333], ['di', 80000]], 'ytd': {'di': 15000000, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0, 'bob': 0}}, {'wage_expense': 414567, 'tax_expense': 31715, 'cash': 291648, 'withholding': 154634, 'benefits': 0}], ['control 2', {'gross': [['bob', 333333], ['bob', 200000]], 'ytd': {'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1000, 'benefit': {'bob': 0}}, {'wage_expense': 533333, 'tax_expense': 40800, 'cash': 439200, 'withholding': 134933, 'benefits': 0}], ['control 3', {'gross': [['bob', 100000], ['ann', 100000], ['bob', 200000]], 'ytd': {'bob': 16800000, 'ann': 16700000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'bob': 0, 'ann': 0}}, {'wage_expense': 400000, 'tax_expense': 15720, 'cash': 296280, 'withholding': 119440, 'benefits': 0}], ['control 4', {'gross': [['di', 1234], ['di', 80000]], 'ytd': {'di': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 1200, 'benefit': {'di': 0}}, {'wage_expense': 81234, 'tax_expense': 6215, 'cash': 65271, 'withholding': 22178, 'benefits': 0}], ['control 5', {'gross': [['cy', 100000], ['di', 50000], ['bob', 250000]], 'ytd': {'cy': 16800000, 'di': 16800000, 'bob': 0}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'cy': 0, 'di': 0, 'bob': 0}}, {'wage_expense': 400000, 'tax_expense': 28120, 'cash': 283880, 'withholding': 144240, 'benefits': 0}], ['control 6', {'gross': [['di', 250000]], 'ytd': {'di': 17000000}, 'wage_base': 16860000, 'ss_bp': 620, 'med_bp': 145, 'itax_bp': 2200, 'benefit': {'di': 0}}, {'wage_expense': 250000, 'tax_expense': 3625, 'cash': 191375, 'withholding': 62250, 'benefits': 0}]]]\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-payroll-journal-pre-tax-deduction-scope","generated_at":"2026-09-29T14:46:25.437851+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 income tax base ignores the pre-tax deduction.","sha256":"053f91eb4ee718e5705e2ab339017d3abc359feb52ff9bf576f795046a4d5a00","title":"Payroll journal entry: pre-tax deduction scope · 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":41.387,"exit_code":1,"observations":[{"actual":{"benefits":29690,"cash":99649,"tax_expense":12024,"wage_expense":181234,"withholding":63919},"check":"regression: pre-tax deduction scope","expected":{"benefits":29690,"cash":104339,"tax_expense":13865,"wage_expense":181234,"withholding":61070},"passed":false},{"actual":{"benefits":0,"cash":461600,"tax_expense":7733,"wage_expense":533333,"withholding":79466},"check":"control 1","expected":{"benefits":0,"cash":461600,"tax_expense":7733,"wage_expense":533333,"withholding":79466},"passed":true},{"actual":{"benefits":0,"cash":191375,"tax_expense":3625,"wage_expense":250000,"withholding":62250},"check":"control 2","expected":{"benefits":0,"cash":191375,"tax_expense":3625,"wage_expense":250000,"withholding":62250},"passed":true},{"actual":{"benefits":0,"cash":89566,"tax_expense":1545,"wage_expense":101234,"withholding":13213},"check":"control 3","expected":{"benefits":0,"cash":89566,"tax_expense":1545,"wage_expense":101234,"withholding":13213},"passed":true},{"actual":{"benefits":0,"cash":284780,"tax_expense":8553,"wage_expense":333333,"withholding":57106},"check":"control 4","expected":{"benefits":0,"cash":284780,"tax_expense":8553,"wage_expense":333333,"withholding":57106},"passed":true},{"actual":{"benefits":0,"cash":340025,"tax_expense":36975,"wage_expense":483333,"withholding":180283},"check":"control 5","expected":{"benefits":0,"cash":340025,"tax_expense":36975,"wage_expense":483333,"withholding":180283},"passed":true},{"actual":{"benefits":0,"cash":242695,"tax_expense":14705,"wage_expense":330000,"withholding":102010},"check":"control 6","expected":{"benefits":0,"cash":242695,"tax_expense":14705,"wage_expense":330000,"withholding":102010},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: pre-tax deduction scope\", \"actual\": {\"wage_expense\": 181234, \"tax_expense\": 12024, \"cash\": 99649, \"withholding\": 63919, \"benefits\": 29690}, \"expected\": {\"wage_expense\": 181234, \"tax_expense\": 13865, \"cash\": 104339, \"withholding\": 61070, \"benefits\": 29690}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"wage_expense\": 533333, \"tax_expense\": 7733, \"cash\": 461600, \"withholding\": 79466, \"benefits\": 0}, \"expected\": {\"wage_expense\": 533333, \"tax_expense\": 7733, \"cash\": 461600, \"withholding\": 79466, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"wage_expense\": 250000, \"tax_expense\": 3625, \"cash\": 191375, \"withholding\": 62250, \"benefits\": 0}, \"expected\": {\"wage_expense\": 250000, \"tax_expense\": 3625, \"cash\": 191375, \"withholding\": 62250, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"wage_expense\": 101234, \"tax_expense\": 1545, \"cash\": 89566, \"withholding\": 13213, \"benefits\": 0}, \"expected\": {\"wage_expense\": 101234, \"tax_expense\": 1545, \"cash\": 89566, \"withholding\": 13213, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"wage_expense\": 333333, \"tax_expense\": 8553, \"cash\": 284780, \"withholding\": 57106, \"benefits\": 0}, \"expected\": {\"wage_expense\": 333333, \"tax_expense\": 8553, \"cash\": 284780, \"withholding\": 57106, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"wage_expense\": 483333, \"tax_expense\": 36975, \"cash\": 340025, \"withholding\": 180283, \"benefits\": 0}, \"expected\": {\"wage_expense\": 483333, \"tax_expense\": 36975, \"cash\": 340025, \"withholding\": 180283, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"wage_expense\": 330000, \"tax_expense\": 14705, \"cash\": 242695, \"withholding\": 102010, \"benefits\": 0}, \"expected\": {\"wage_expense\": 330000, \"tax_expense\": 14705, \"cash\": 242695, \"withholding\": 102010, \"benefits\": 0}, \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":41.512,"exit_code":1,"observations":[{"actual":{"benefits":29690,"cash":97808,"tax_expense":13865,"wage_expense":181234,"withholding":67601},"check":"regression: pre-tax deduction scope","expected":{"benefits":29690,"cash":104339,"tax_expense":13865,"wage_expense":181234,"withholding":61070},"passed":false},{"actual":{"benefits":0,"cash":461600,"tax_expense":7733,"wage_expense":533333,"withholding":79466},"check":"control 1","expected":{"benefits":0,"cash":461600,"tax_expense":7733,"wage_expense":533333,"withholding":79466},"passed":true},{"actual":{"benefits":0,"cash":191375,"tax_expense":3625,"wage_expense":250000,"withholding":62250},"check":"control 2","expected":{"benefits":0,"cash":191375,"tax_expense":3625,"wage_expense":250000,"withholding":62250},"passed":true},{"actual":{"benefits":0,"cash":89566,"tax_expense":1545,"wage_expense":101234,"withholding":13213},"check":"control 3","expected":{"benefits":0,"cash":89566,"tax_expense":1545,"wage_expense":101234,"withholding":13213},"passed":true},{"actual":{"benefits":0,"cash":284780,"tax_expense":8553,"wage_expense":333333,"withholding":57106},"check":"control 4","expected":{"benefits":0,"cash":284780,"tax_expense":8553,"wage_expense":333333,"withholding":57106},"passed":true},{"actual":{"benefits":0,"cash":340025,"tax_expense":36975,"wage_expense":483333,"withholding":180283},"check":"control 5","expected":{"benefits":0,"cash":340025,"tax_expense":36975,"wage_expense":483333,"withholding":180283},"passed":true},{"actual":{"benefits":0,"cash":242695,"tax_expense":14705,"wage_expense":330000,"withholding":102010},"check":"control 6","expected":{"benefits":0,"cash":242695,"tax_expense":14705,"wage_expense":330000,"withholding":102010},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: pre-tax deduction scope\", \"actual\": {\"wage_expense\": 181234, \"tax_expense\": 13865, \"cash\": 97808, \"withholding\": 67601, \"benefits\": 29690}, \"expected\": {\"wage_expense\": 181234, \"tax_expense\": 13865, \"cash\": 104339, \"withholding\": 61070, \"benefits\": 29690}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"wage_expense\": 533333, \"tax_expense\": 7733, \"cash\": 461600, \"withholding\": 79466, \"benefits\": 0}, \"expected\": {\"wage_expense\": 533333, \"tax_expense\": 7733, \"cash\": 461600, \"withholding\": 79466, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"wage_expense\": 250000, \"tax_expense\": 3625, \"cash\": 191375, \"withholding\": 62250, \"benefits\": 0}, \"expected\": {\"wage_expense\": 250000, \"tax_expense\": 3625, \"cash\": 191375, \"withholding\": 62250, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"wage_expense\": 101234, \"tax_expense\": 1545, \"cash\": 89566, \"withholding\": 13213, \"benefits\": 0}, \"expected\": {\"wage_expense\": 101234, \"tax_expense\": 1545, \"cash\": 89566, \"withholding\": 13213, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"wage_expense\": 333333, \"tax_expense\": 8553, \"cash\": 284780, \"withholding\": 57106, \"benefits\": 0}, \"expected\": {\"wage_expense\": 333333, \"tax_expense\": 8553, \"cash\": 284780, \"withholding\": 57106, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"wage_expense\": 483333, \"tax_expense\": 36975, \"cash\": 340025, \"withholding\": 180283, \"benefits\": 0}, \"expected\": {\"wage_expense\": 483333, \"tax_expense\": 36975, \"cash\": 340025, \"withholding\": 180283, \"benefits\": 0}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"wage_expense\": 330000, \"tax_expense\": 14705, \"cash\": 242695, \"withholding\": 102010, \"benefits\": 0}, \"expected\": {\"wage_expense\": 330000, \"tax_expense\": 14705, \"cash\": 242695, \"withholding\": 102010, \"benefits\": 0}, \"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."}}