{"abstract":"A variance exactly equal to the tolerance is booked into inventory.","category":"Inventory cost layering","checks":8,"contract":"Input {received, po_price, consumed, invoice_qty, invoice_price, tolerance}. Billed units = min(invoice_qty, received); total variance = billed*(invoice-po). If |total| <= tolerance the variance is written off and the layer is unchanged. Otherwise billed units are matched to consumed units first: consumed billed units adjust COGS, the rest revalue the on-hand layer. Return {layer_value, cogs_adj, writeoff, mismatch}.","contract_signature":"x","evaluation_group":"w2-inventory-cost-layering-invoice-price-revaluation","failed_approach":"Restricting the write-off to non-negative variances books small vendor credits into inventory.","family":"w2-inventory-cost-layering-invoice-price-revaluation-tolerance-boundary","id":"FA-60146","implementations":{"attempt":{"sha256":"0495f8640aee83fd887a711b47b8dcd816532077a99fd774427cb40a8c554e8c","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    q = x['received']\n    p = x['po_price']\n    onhand = q - x['consumed']\n    billed = min(x['invoice_qty'], q)\n    d = x['invoice_price'] - p\n    total = billed * d\n    mismatch = x['invoice_qty'] != q\n    if abs(total) < x['tolerance'] + 1 and total >= 0:\n        return {'layer_value': onhand * p, 'cogs_adj': 0, 'writeoff': total, 'mismatch': mismatch}\n    consumed_billed = min(billed, x['consumed'])\n    onhand_billed = billed - consumed_billed\n    return {'layer_value': onhand * p + onhand_billed * d, 'cogs_adj': consumed_billed * d, 'writeoff': 0, 'mismatch': mismatch}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 111, 'tolerance': 20}, {'layer_value': 666, 'cogs_adj': 44, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 3, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 1200, 'cogs_adj': -30, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 6}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 51, 'tolerance': 4}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 4, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 10, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 399, 'tolerance': 100}, {'layer_value': 2793, 'cogs_adj': -505, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 6}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]], [['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 112, 'tolerance': 20}, {'layer_value': 672, 'cogs_adj': 48, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 4, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 960, 'cogs_adj': -40, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 7}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 52, 'tolerance': 8}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 8, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 11, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 398, 'tolerance': 100}, {'layer_value': 2786, 'cogs_adj': -510, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 7}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]], [['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 113, 'tolerance': 20}, {'layer_value': 678, 'cogs_adj': 52, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 2, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 1440, 'cogs_adj': -20, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 8}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 53, 'tolerance': 12}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 12, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 12, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 397, 'tolerance': 100}, {'layer_value': 2779, 'cogs_adj': -515, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 8}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]], [['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 114, 'tolerance': 20}, {'layer_value': 684, 'cogs_adj': 56, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 3, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 1200, 'cogs_adj': -30, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 9}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 54, 'tolerance': 16}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 16, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 13, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 396, 'tolerance': 100}, {'layer_value': 2772, 'cogs_adj': -520, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 9}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]], [['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 115, 'tolerance': 20}, {'layer_value': 690, 'cogs_adj': 60, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 4, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 960, 'cogs_adj': -40, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 10}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 55, 'tolerance': 20}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 20, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 14, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 395, 'tolerance': 100}, {'layer_value': 2765, 'cogs_adj': -525, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 10}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]]]\nfor label, args, expected in fixtures[N-1]:\n    check(label, solve(args), 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":"31fd3a60248e636ad4e04619b0da495118903349ea8b227b35fccad0c0e02219","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    q = x['received']\n    p = x['po_price']\n    onhand = q - x['consumed']\n    billed = min(x['invoice_qty'], q)\n    d = x['invoice_price'] - p\n    total = billed * d\n    mismatch = x['invoice_qty'] != q\n    if abs(total) < x['tolerance']:\n        return {'layer_value': onhand * p, 'cogs_adj': 0, 'writeoff': total, 'mismatch': mismatch}\n    consumed_billed = min(billed, x['consumed'])\n    onhand_billed = billed - consumed_billed\n    return {'layer_value': onhand * p + onhand_billed * d, 'cogs_adj': consumed_billed * d, 'writeoff': 0, 'mismatch': mismatch}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 111, 'tolerance': 20}, {'layer_value': 666, 'cogs_adj': 44, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 3, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 1200, 'cogs_adj': -30, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 6}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 51, 'tolerance': 4}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 4, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 10, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 399, 'tolerance': 100}, {'layer_value': 2793, 'cogs_adj': -505, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 6}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]], [['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 112, 'tolerance': 20}, {'layer_value': 672, 'cogs_adj': 48, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 4, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 960, 'cogs_adj': -40, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 7}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 52, 'tolerance': 8}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 8, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 11, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 398, 'tolerance': 100}, {'layer_value': 2786, 'cogs_adj': -510, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 7}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]], [['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 113, 'tolerance': 20}, {'layer_value': 678, 'cogs_adj': 52, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 2, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 1440, 'cogs_adj': -20, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 8}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 53, 'tolerance': 12}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 12, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 12, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 397, 'tolerance': 100}, {'layer_value': 2779, 'cogs_adj': -515, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 8}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]], [['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 114, 'tolerance': 20}, {'layer_value': 684, 'cogs_adj': 56, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 3, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 1200, 'cogs_adj': -30, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 9}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 54, 'tolerance': 16}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 16, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 13, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 396, 'tolerance': 100}, {'layer_value': 2772, 'cogs_adj': -520, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 9}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]], [['price up partly consumed', {'received': 10, 'po_price': 100, 'consumed': 4, 'invoice_qty': 10, 'invoice_price': 115, 'tolerance': 20}, {'layer_value': 690, 'cogs_adj': 60, 'writeoff': 0, 'mismatch': False}], ['price down', {'received': 8, 'po_price': 250, 'consumed': 4, 'invoice_qty': 8, 'invoice_price': 240, 'tolerance': 5}, {'layer_value': 960, 'cogs_adj': -40, 'writeoff': 0, 'mismatch': False}], ['within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 101, 'tolerance': 10}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': 5, 'mismatch': False}], ['tolerance edge', {'received': 4, 'po_price': 50, 'consumed': 0, 'invoice_qty': 4, 'invoice_price': 55, 'tolerance': 20}, {'layer_value': 200, 'cogs_adj': 0, 'writeoff': 20, 'mismatch': False}], ['under billed', {'received': 10, 'po_price': 30, 'consumed': 3, 'invoice_qty': 6, 'invoice_price': 40, 'tolerance': 0}, {'layer_value': 240, 'cogs_adj': 30, 'writeoff': 0, 'mismatch': True}], ['over billed', {'received': 6, 'po_price': 30, 'consumed': 2, 'invoice_qty': 14, 'invoice_price': 35, 'tolerance': 1}, {'layer_value': 140, 'cogs_adj': 10, 'writeoff': 0, 'mismatch': True}], ['large credit', {'received': 12, 'po_price': 500, 'consumed': 5, 'invoice_qty': 12, 'invoice_price': 395, 'tolerance': 100}, {'layer_value': 2765, 'cogs_adj': -525, 'writeoff': 0, 'mismatch': False}], ['small credit within tolerance', {'received': 5, 'po_price': 100, 'consumed': 1, 'invoice_qty': 5, 'invoice_price': 99, 'tolerance': 10}, {'layer_value': 400, 'cogs_adj': 0, 'writeoff': -5, 'mismatch': False}]]]\nfor label, args, expected in fixtures[N-1]:\n    check(label, solve(args), 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":"Stipulated bounded teaching model with explicit toy rules; not an accounting-standard implementation. 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-inventory-cost-layering-invoice-price-revaluation-tolerance-boundary","generated_at":"2026-09-29T14:46:42.895843+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"Inventory valuation and cost-of-goods decisions depend on this rule.","root_cause":"The write-off test uses < instead of <=.","sha256":"1a19d27038f5f0873ea927d972b2ce00c71c14c2ce7a44d9653351b25caf61d3","title":"Invoice price variance on receipt layers: tolerance boundary · 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":42.319,"exit_code":1,"observations":[{"actual":{"cogs_adj":44,"layer_value":666,"mismatch":false,"writeoff":0},"check":"price up partly consumed","expected":{"cogs_adj":44,"layer_value":666,"mismatch":false,"writeoff":0},"passed":true},{"actual":{"cogs_adj":-30,"layer_value":1200,"mismatch":false,"writeoff":0},"check":"price down","expected":{"cogs_adj":-30,"layer_value":1200,"mismatch":false,"writeoff":0},"passed":true},{"actual":{"cogs_adj":0,"layer_value":400,"mismatch":false,"writeoff":5},"check":"within tolerance","expected":{"cogs_adj":0,"layer_value":400,"mismatch":false,"writeoff":5},"passed":true},{"actual":{"cogs_adj":0,"layer_value":200,"mismatch":false,"writeoff":4},"check":"tolerance edge","expected":{"cogs_adj":0,"layer_value":200,"mismatch":false,"writeoff":4},"passed":true},{"actual":{"cogs_adj":30,"layer_value":240,"mismatch":true,"writeoff":0},"check":"under billed","expected":{"cogs_adj":30,"layer_value":240,"mismatch":true,"writeoff":0},"passed":true},{"actual":{"cogs_adj":10,"layer_value":140,"mismatch":true,"writeoff":0},"check":"over billed","expected":{"cogs_adj":10,"layer_value":140,"mismatch":true,"writeoff":0},"passed":true},{"actual":{"cogs_adj":-505,"layer_value":2793,"mismatch":false,"writeoff":0},"check":"large credit","expected":{"cogs_adj":-505,"layer_value":2793,"mismatch":false,"writeoff":0},"passed":true},{"actual":{"cogs_adj":-1,"layer_value":396,"mismatch":false,"writeoff":0},"check":"small credit within tolerance","expected":{"cogs_adj":0,"layer_value":400,"mismatch":false,"writeoff":-5},"passed":false}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"price up partly consumed\", \"actual\": {\"layer_value\": 666, \"cogs_adj\": 44, \"writeoff\": 0, \"mismatch\": false}, \"expected\": {\"layer_value\": 666, \"cogs_adj\": 44, \"writeoff\": 0, \"mismatch\": false}, \"passed\": true}, {\"check\": 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