FAILURE MAP
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FA-57896 / Double-entry ledger accounting / Open access

Trial balance columns: balanced flag tolerance · case 01

A trial balance off by one cent is reported as balanced.

Verified by executionVariant 1 · 7 checks per implementationDownload source bundle ↓JSON ↗

ROOT CAUSE

The balance test allows a one-cent tolerance although ledgers must balance exactly.

VERIFIED REPAIR

Report balanced only when debit and credit totals are equal.

Unsuccessful approach: Comparing with >= still reports any debit-heavy trial balance as balanced.

Case contract

x = [[account_code (digit string), type, total_debits, total_credits], ...]. Net = debits - credits. Zero-net accounts are omitted. A positive net goes in the debit column, a negative net (as a positive number) in the credit column. Rows are ordered by numeric account code. An account is abnormal when its column differs from its normal side (asset, expense, dividend debit-normal; others credit-normal). Return {'rows': [[code, debit, credit]], 'totals': [debits, credits], 'balanced': totals equal exactly, 'abnormal': codes in numeric order}.

Why this case matters

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.

1 / The failure

Exit 1
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    debit_normal = ('asset', 'expense', 'dividend')
    rows = []
    td = tc = 0
    abnormal = []
    for acct, kind, dr, cr in x:
        net = dr - cr
        if net == 0:
            continue
        if net > 0:
            rows.append([acct, net, 0])
            td += net
        else:
            rows.append([acct, 0, -net])
            tc += -net
        if (net > 0) != (kind in debit_normal):
            abnormal.append(acct)
    rows.sort(key=lambda r: int(r[0]))
    return {'rows': rows, 'totals': [td, tc], 'balanced': abs(td - tc) <= 1, 'abnormal': sorted(abnormal, key=int)}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: balanced flag tolerance', [['6', 'liability', 900, 5000], ['150', 'dividend', 900, 901], ['99', 'liability', 5000, 0], ['205', 'expense', 0, 900], ['1500', 'dividend', 0, 1], ['510', 'revenue', 250, 249]], {'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002], 'balanced': False, 'abnormal': ['99', '150', '205', '510', '1500']}], ['regression: balanced flag tolerance, partial-repair probe', [['4000', 'dividend', 250, 0], ['7200', 'dividend', 5000, 0], ['1500', 'equity', 0, 1]], {'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1], 'balanced': False, 'abnormal': []}], ['control 1', [['101', 'expense', 900, 0], ['2100', 'revenue', 0, 1], ['510', 'liability', 0, 250], ['7200', 'expense', 1234, 5000], ['1500', 'expense', 1234, 1235], ['150', 'expense', 250, 249], ['4000', 'expense', 0, 0]], {'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018], 'balanced': False, 'abnormal': ['1500', '7200']}], ['control 2', [['99', 'expense', 0, -1], ['205', 'asset', 5000, 0], ['510', 'liability', 1234, 100]], {'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0], 'balanced': False, 'abnormal': ['510']}], ['control 3', [['99', 'revenue', 1234, 100], ['510', 'asset', 1234, 1235], ['4000', 'equity', 250, 250]], {'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1], 'balanced': False, 'abnormal': ['99', '510']}], ['control 4', [['150', 'liability', 1234, 1234], ['101', 'asset', 0, -1], ['205', 'equity', 0, 0], ['7200', 'dividend', 900, 250]], {'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0], 'balanced': False, 'abnormal': []}], ['control 5', [['2100', 'revenue', 0, 0], ['4000', 'revenue', 0, 0], ['99', 'equity', 5000, 5000], ['510', 'asset', 0, 0]], {'rows': [], 'totals': [0, 0], 'balanced': True, 'abnormal': []}]], [['regression: balanced flag tolerance', [['6', 'expense', 0, 0], ['30', 'asset', 250, 249], ['7200', 'expense', 5000, 5000], ['150', 'expense', 100, 100], ['2100', 'dividend', 900, 901], ['205', 'equity', 100, 101]], {'rows': [['30', 1, 0], ['205', 0, 1], ['2100', 0, 1]], 'totals': [1, 2], 'balanced': False, 'abnormal': ['2100']}], ['regression: balanced flag tolerance, partial-repair probe', [['150', 'liability', 5000, 250], ['2100', 'dividend', 1234, 250], ['4000', 'asset', 250, 1234], ['99', 'equity', 900, 100], ['101', 'equity', 1234, 1233]], {'rows': [['99', 800, 0], ['101', 1, 0], ['150', 4750, 0], ['2100', 984, 0], ['4000', 0, 984]], 'totals': [6535, 984], 'balanced': False, 'abnormal': ['99', '101', '150', '4000']}], ['control 1', [['205', 'revenue', 0, 5000], ['150', 'revenue', 250, 1234], ['510', 'asset', 1234, 1234], ['1500', 'asset', 0, 0], ['2100', 'expense', 100, 100], ['1010', 'expense', 1234, 0], ['7200', 'equity', 0, 5000]], {'rows': [['150', 0, 984], ['205', 0, 5000], ['1010', 1234, 0], ['7200', 0, 5000]], 'totals': [1234, 10984], 'balanced': False, 'abnormal': []}], ['control 2', [['510', 'expense', 900, 5000], ['6', 'dividend', 0, 0], ['150', 'expense', 1234, 1234]], {'rows': [['510', 0, 4100]], 'totals': [0, 4100], 'balanced': False, 'abnormal': ['510']}], ['control 3', [['150', 'asset', 5000, 0], ['30', 'expense', 100, 100], ['1010', 'expense', 900, 900], ['99', 'dividend', 1234, 1233], ['4000', 'asset', 1234, 1235]], {'rows': [['99', 1, 0], ['150', 5000, 0], ['4000', 0, 1]], 'totals': [5001, 1], 'balanced': False, 'abnormal': ['4000']}], ['control 4', [['30', 'revenue', 0, 900], ['6', 'asset', 1234, 1234], ['2100', 'liability', 5000, 0], ['99', 'asset', 1234, 100], ['1010', 'dividend', 5000, 0]], {'rows': [['30', 0, 900], ['99', 1134, 0], ['1010', 5000, 0], ['2100', 5000, 0]], 'totals': [11134, 900], 'balanced': False, 'abnormal': ['2100']}], ['control 5', [['4000', 'asset', 1234, 1234], ['101', 'liability', 0, 250], ['7200', 'revenue', 900, 901], ['30', 'asset', 0, 1234]], {'rows': [['30', 0, 1234], ['101', 0, 250], ['7200', 0, 1]], 'totals': [0, 1485], 'balanced': False, 'abnormal': ['30']}]], [['regression: balanced flag tolerance', [['1500', 'equity', 250, 250], ['510', 'liability', 100, 99], ['2100', 'liability', 0, 0]], {'rows': [['510', 1, 0]], 'totals': [1, 0], 'balanced': False, 'abnormal': ['510']}], ['control 1', [['2100', 'expense', 100, 5000], ['7200', 'liability', 5000, 100], ['6', 'dividend', 250, 1234], ['99', 'dividend', 0, 1234], ['205', 'expense', 5000, 5001], ['101', 'equity', 0, 1234], ['4000', 'revenue', 250, 5000]], {'rows': [['6', 0, 984], ['99', 0, 1234], ['101', 0, 1234], ['205', 0, 1], ['2100', 0, 4900], ['4000', 0, 4750], ['7200', 4900, 0]], 'totals': [4900, 13103], 'balanced': False, 'abnormal': ['6', '99', '205', '2100', '7200']}], ['control 2', [['7200', 'expense', 250, 100], ['1500', 'dividend', 100, 250], ['510', 'equity', 5000, 5000], ['150', 'revenue', 900, 1234], ['101', 'dividend', 900, 900]], {'rows': [['150', 0, 334], ['1500', 0, 150], ['7200', 150, 0]], 'totals': [150, 484], 'balanced': False, 'abnormal': ['1500']}], ['control 3', [['4000', 'dividend', 900, 900], ['101', 'expense', 250, 1234], ['150', 'liability', 900, 0]], {'rows': [['101', 0, 984], ['150', 900, 0]], 'totals': [900, 984], 'balanced': False, 'abnormal': ['101', '150']}], ['control 4', [['2100', 'equity', 0, 100], ['30', 'liability', 250, 249], ['150', 'equity', 900, 5000], ['99', 'revenue', 0, 900]], {'rows': [['30', 1, 0], ['99', 0, 900], ['150', 0, 4100], ['2100', 0, 100]], 'totals': [1, 5100], 'balanced': False, 'abnormal': ['30']}], ['control 5', [['99', 'liability', 0, 0], ['510', 'liability', 900, 900], ['205', 'equity', 250, 5000]], {'rows': [['205', 0, 4750]], 'totals': [0, 4750], 'balanced': False, 'abnormal': []}], ['control 6', [['7200', 'revenue', 250, 250], ['99', 'asset', 1234, 250], ['205', 'asset', 5000, 0]], {'rows': [['99', 984, 0], ['205', 5000, 0]], 'totals': [5984, 0], 'balanced': False, 'abnormal': []}]], [['regression: balanced flag tolerance', [['101', 'revenue', 0, 0], ['30', 'revenue', 250, 249], ['1010', 'asset', 1234, 1235], ['1500', 'revenue', 5000, 0], ['99', 'liability', 900, 900], ['510', 'asset', 0, 1], ['2100', 'equity', 0, 5000]], {'rows': [['30', 1, 0], ['510', 0, 1], ['1010', 0, 1], ['1500', 5000, 0], ['2100', 0, 5000]], 'totals': [5001, 5002], 'balanced': False, 'abnormal': ['30', '510', '1010', '1500']}], ['regression: balanced flag tolerance, partial-repair probe', [['99', 'liability', 1234, 1233], ['30', 'dividend', 5000, 900], ['150', 'liability', 1234, 1234], ['1010', 'liability', 250, 1234], ['510', 'liability', 100, 0], ['4000', 'expense', 100, 100]], {'rows': [['30', 4100, 0], ['99', 1, 0], ['510', 100, 0], ['1010', 0, 984]], 'totals': [4201, 984], 'balanced': False, 'abnormal': ['99', '510']}], ['control 1', [['2100', 'revenue', 100, 1234], ['7200', 'equity', 900, 0], ['6', 'asset', 5000, 5000], ['510', 'dividend', 5000, 4999], ['205', 'revenue', 0, 900], ['150', 'revenue', 1234, 900]], {'rows': [['150', 334, 0], ['205', 0, 900], ['510', 1, 0], ['2100', 0, 1134], ['7200', 900, 0]], 'totals': [1235, 2034], 'balanced': False, 'abnormal': ['150', '7200']}], ['control 2', [['30', 'dividend', 250, 100], ['4000', 'expense', 100, 5000], ['205', 'dividend', 100, 100], ['510', 'expense', 0, 1234], ['99', 'asset', 900, 901], ['101', 'revenue', 100, 99]], {'rows': [['30', 150, 0], ['99', 0, 1], ['101', 1, 0], ['510', 0, 1234], ['4000', 0, 4900]], 'totals': [151, 6135], 'balanced': False, 'abnormal': ['99', '101', '510', '4000']}], ['control 3', [['30', 'asset', 5000, 0], ['510', 'expense', 100, 100], ['6', 'dividend', 100, 900]], {'rows': [['6', 0, 800], ['30', 5000, 0]], 'totals': [5000, 800], 'balanced': False, 'abnormal': ['6']}], ['control 4', [['30', 'liability', 250, 1234], ['6', 'dividend', 250, 250], ['7200', 'revenue', 100, 101], ['510', 'revenue', 100, 100], ['1010', 'liability', 0, 0], ['2100', 'asset', 5000, 0], ['4000', 'expense', 1234, 100]], {'rows': [['30', 0, 984], ['2100', 5000, 0], ['4000', 1134, 0], ['7200', 0, 1]], 'totals': [6134, 985], 'balanced': False, 'abnormal': []}], ['control 5', [['7200', 'revenue', 100, 250], ['1010', 'revenue', 5000, 900], ['150', 'equity', 100, 99]], {'rows': [['150', 1, 0], ['1010', 4100, 0], ['7200', 0, 150]], 'totals': [4101, 150], 'balanced': False, 'abnormal': ['150', '1010']}]], [['regression: balanced flag tolerance', [['205', 'revenue', 5000, 5000], ['30', 'expense', 0, 5000], ['101', 'liability', 5000, 0], ['1500', 'expense', 1234, 1233]], {'rows': [['30', 0, 5000], ['101', 5000, 0], ['1500', 1, 0]], 'totals': [5001, 5000], 'balanced': False, 'abnormal': ['30', '101']}], ['control 1', [['4000', 'revenue', 0, 1], ['30', 'expense', 250, 250], ['2100', 'asset', 900, 100]], {'rows': [['2100', 800, 0], ['4000', 0, 1]], 'totals': [800, 1], 'balanced': False, 'abnormal': []}], ['control 2', [['101', 'equity', 100, 900], ['4000', 'equity', 0, 1], ['7200', 'expense', 100, 0], ['2100', 'dividend', 0, 5000], ['6', 'liability', 250, 250], ['150', 'equity', 0, 250]], {'rows': [['101', 0, 800], ['150', 0, 250], ['2100', 0, 5000], ['4000', 0, 1], ['7200', 100, 0]], 'totals': [100, 6051], 'balanced': False, 'abnormal': ['2100']}], ['control 3', [['99', 'liability', 5000, 0], ['30', 'liability', 0, 0], ['4000', 'expense', 0, 900], ['205', 'revenue', 900, 5000], ['1010', 'liability', 0, 250]], {'rows': [['99', 5000, 0], ['205', 0, 4100], ['1010', 0, 250], ['4000', 0, 900]], 'totals': [5000, 5250], 'balanced': False, 'abnormal': ['99', '4000']}], ['control 4', [['1010', 'expense', 5000, 5000], ['101', 'dividend', 900, 5000], ['510', 'asset', 900, 5000], ['205', 'dividend', 250, 100], ['2100', 'liability', 0, 5000], ['4000', 'revenue', 0, 0]], {'rows': [['101', 0, 4100], ['205', 150, 0], ['510', 0, 4100], ['2100', 0, 5000]], 'totals': [150, 13200], 'balanced': False, 'abnormal': ['101', '510']}], ['control 5', [['4000', 'revenue', 100, 1234], ['7200', 'equity', 5000, 900], ['30', 'expense', 0, 0], ['99', 'expense', 5000, 0], ['1010', 'dividend', 1234, 1234], ['1500', 'revenue', 1234, 1234]], {'rows': [['99', 5000, 0], ['4000', 0, 1134], ['7200', 4100, 0]], 'totals': [9100, 1134], 'balanced': False, 'abnormal': ['7200']}], ['control 6', [['7200', 'expense', 250, 0], ['30', 'revenue', 0, 900], ['150', 'dividend', 0, 5000], ['6', 'asset', 0, 0]], {'rows': [['30', 0, 900], ['150', 0, 5000], ['7200', 250, 0]], 'totals': [250, 5900], 'balanced': False, 'abnormal': ['150']}]]]
for label, args, expected in fixtures[N-1]:
    try:
        actual = solve(args)
    except Exception as exc:
        actual = 'raised ' + type(exc).__name__
    check(label, actual, expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression: balanced flag tolerance{'abnormal': ['99', '150', '205', '510', '1500'], 'balanced': True, 'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002]}{'abnormal': ['99', '150', '205', '510', '1500'], 'balanced': False, 'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002]}Failed
regression: balanced flag tolerance, partial-repair probe{'abnormal': [], 'balanced': False, 'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1]}{'abnormal': [], 'balanced': False, 'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1]}Passed
control 1{'abnormal': ['1500', '7200'], 'balanced': False, 'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018]}{'abnormal': ['1500', '7200'], 'balanced': False, 'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018]}Passed
control 2{'abnormal': ['510'], 'balanced': False, 'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0]}{'abnormal': ['510'], 'balanced': False, 'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0]}Passed
control 3{'abnormal': ['99', '510'], 'balanced': False, 'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1]}{'abnormal': ['99', '510'], 'balanced': False, 'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1]}Passed
control 4{'abnormal': [], 'balanced': False, 'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0]}{'abnormal': [], 'balanced': False, 'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0]}Passed
control 5{'abnormal': [], 'balanced': True, 'rows': [], 'totals': [0, 0]}{'abnormal': [], 'balanced': True, 'rows': [], 'totals': [0, 0]}Passed

SHA-256 / 396160beae57211eff4597c6f5502f4c149b557c82ede39ed4bbc52f2e7f8d0d

2 / The unsuccessful fix

Exit 1
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    debit_normal = ('asset', 'expense', 'dividend')
    rows = []
    td = tc = 0
    abnormal = []
    for acct, kind, dr, cr in x:
        net = dr - cr
        if net == 0:
            continue
        if net > 0:
            rows.append([acct, net, 0])
            td += net
        else:
            rows.append([acct, 0, -net])
            tc += -net
        if (net > 0) != (kind in debit_normal):
            abnormal.append(acct)
    rows.sort(key=lambda r: int(r[0]))
    return {'rows': rows, 'totals': [td, tc], 'balanced': td >= tc, 'abnormal': sorted(abnormal, key=int)}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: balanced flag tolerance', [['6', 'liability', 900, 5000], ['150', 'dividend', 900, 901], ['99', 'liability', 5000, 0], ['205', 'expense', 0, 900], ['1500', 'dividend', 0, 1], ['510', 'revenue', 250, 249]], {'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002], 'balanced': False, 'abnormal': ['99', '150', '205', '510', '1500']}], ['regression: balanced flag tolerance, partial-repair probe', [['4000', 'dividend', 250, 0], ['7200', 'dividend', 5000, 0], ['1500', 'equity', 0, 1]], {'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1], 'balanced': False, 'abnormal': []}], ['control 1', [['101', 'expense', 900, 0], ['2100', 'revenue', 0, 1], ['510', 'liability', 0, 250], ['7200', 'expense', 1234, 5000], ['1500', 'expense', 1234, 1235], ['150', 'expense', 250, 249], ['4000', 'expense', 0, 0]], {'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018], 'balanced': False, 'abnormal': ['1500', '7200']}], ['control 2', [['99', 'expense', 0, -1], ['205', 'asset', 5000, 0], ['510', 'liability', 1234, 100]], {'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0], 'balanced': False, 'abnormal': ['510']}], ['control 3', [['99', 'revenue', 1234, 100], ['510', 'asset', 1234, 1235], ['4000', 'equity', 250, 250]], {'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1], 'balanced': False, 'abnormal': ['99', '510']}], ['control 4', [['150', 'liability', 1234, 1234], ['101', 'asset', 0, -1], ['205', 'equity', 0, 0], ['7200', 'dividend', 900, 250]], {'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0], 'balanced': False, 'abnormal': []}], ['control 5', [['2100', 'revenue', 0, 0], ['4000', 'revenue', 0, 0], ['99', 'equity', 5000, 5000], ['510', 'asset', 0, 0]], {'rows': [], 'totals': [0, 0], 'balanced': True, 'abnormal': []}]], [['regression: balanced flag tolerance', [['6', 'expense', 0, 0], ['30', 'asset', 250, 249], ['7200', 'expense', 5000, 5000], ['150', 'expense', 100, 100], ['2100', 'dividend', 900, 901], ['205', 'equity', 100, 101]], {'rows': [['30', 1, 0], ['205', 0, 1], ['2100', 0, 1]], 'totals': [1, 2], 'balanced': False, 'abnormal': ['2100']}], ['regression: balanced flag tolerance, partial-repair probe', [['150', 'liability', 5000, 250], ['2100', 'dividend', 1234, 250], ['4000', 'asset', 250, 1234], ['99', 'equity', 900, 100], ['101', 'equity', 1234, 1233]], {'rows': [['99', 800, 0], ['101', 1, 0], ['150', 4750, 0], ['2100', 984, 0], ['4000', 0, 984]], 'totals': [6535, 984], 'balanced': False, 'abnormal': ['99', '101', '150', '4000']}], ['control 1', [['205', 'revenue', 0, 5000], ['150', 'revenue', 250, 1234], ['510', 'asset', 1234, 1234], ['1500', 'asset', 0, 0], ['2100', 'expense', 100, 100], ['1010', 'expense', 1234, 0], ['7200', 'equity', 0, 5000]], {'rows': [['150', 0, 984], ['205', 0, 5000], ['1010', 1234, 0], ['7200', 0, 5000]], 'totals': [1234, 10984], 'balanced': False, 'abnormal': []}], ['control 2', [['510', 'expense', 900, 5000], ['6', 'dividend', 0, 0], ['150', 'expense', 1234, 1234]], {'rows': [['510', 0, 4100]], 'totals': [0, 4100], 'balanced': False, 'abnormal': ['510']}], ['control 3', [['150', 'asset', 5000, 0], ['30', 'expense', 100, 100], ['1010', 'expense', 900, 900], ['99', 'dividend', 1234, 1233], ['4000', 'asset', 1234, 1235]], {'rows': [['99', 1, 0], ['150', 5000, 0], ['4000', 0, 1]], 'totals': [5001, 1], 'balanced': False, 'abnormal': ['4000']}], ['control 4', [['30', 'revenue', 0, 900], ['6', 'asset', 1234, 1234], ['2100', 'liability', 5000, 0], ['99', 'asset', 1234, 100], ['1010', 'dividend', 5000, 0]], {'rows': [['30', 0, 900], ['99', 1134, 0], ['1010', 5000, 0], ['2100', 5000, 0]], 'totals': [11134, 900], 'balanced': False, 'abnormal': ['2100']}], ['control 5', [['4000', 'asset', 1234, 1234], ['101', 'liability', 0, 250], ['7200', 'revenue', 900, 901], ['30', 'asset', 0, 1234]], {'rows': [['30', 0, 1234], ['101', 0, 250], ['7200', 0, 1]], 'totals': [0, 1485], 'balanced': False, 'abnormal': ['30']}]], [['regression: balanced flag tolerance', [['1500', 'equity', 250, 250], ['510', 'liability', 100, 99], ['2100', 'liability', 0, 0]], {'rows': [['510', 1, 0]], 'totals': [1, 0], 'balanced': False, 'abnormal': ['510']}], ['control 1', [['2100', 'expense', 100, 5000], ['7200', 'liability', 5000, 100], ['6', 'dividend', 250, 1234], ['99', 'dividend', 0, 1234], ['205', 'expense', 5000, 5001], ['101', 'equity', 0, 1234], ['4000', 'revenue', 250, 5000]], {'rows': [['6', 0, 984], ['99', 0, 1234], ['101', 0, 1234], ['205', 0, 1], ['2100', 0, 4900], ['4000', 0, 4750], ['7200', 4900, 0]], 'totals': [4900, 13103], 'balanced': False, 'abnormal': ['6', '99', '205', '2100', '7200']}], ['control 2', [['7200', 'expense', 250, 100], ['1500', 'dividend', 100, 250], ['510', 'equity', 5000, 5000], ['150', 'revenue', 900, 1234], ['101', 'dividend', 900, 900]], {'rows': [['150', 0, 334], ['1500', 0, 150], ['7200', 150, 0]], 'totals': [150, 484], 'balanced': False, 'abnormal': ['1500']}], ['control 3', [['4000', 'dividend', 900, 900], ['101', 'expense', 250, 1234], ['150', 'liability', 900, 0]], {'rows': [['101', 0, 984], ['150', 900, 0]], 'totals': [900, 984], 'balanced': False, 'abnormal': ['101', '150']}], ['control 4', [['2100', 'equity', 0, 100], ['30', 'liability', 250, 249], ['150', 'equity', 900, 5000], ['99', 'revenue', 0, 900]], {'rows': [['30', 1, 0], ['99', 0, 900], ['150', 0, 4100], ['2100', 0, 100]], 'totals': [1, 5100], 'balanced': False, 'abnormal': ['30']}], ['control 5', [['99', 'liability', 0, 0], ['510', 'liability', 900, 900], ['205', 'equity', 250, 5000]], {'rows': [['205', 0, 4750]], 'totals': [0, 4750], 'balanced': False, 'abnormal': []}], ['control 6', [['7200', 'revenue', 250, 250], ['99', 'asset', 1234, 250], ['205', 'asset', 5000, 0]], {'rows': [['99', 984, 0], ['205', 5000, 0]], 'totals': [5984, 0], 'balanced': False, 'abnormal': []}]], [['regression: balanced flag tolerance', [['101', 'revenue', 0, 0], ['30', 'revenue', 250, 249], ['1010', 'asset', 1234, 1235], ['1500', 'revenue', 5000, 0], ['99', 'liability', 900, 900], ['510', 'asset', 0, 1], ['2100', 'equity', 0, 5000]], {'rows': [['30', 1, 0], ['510', 0, 1], ['1010', 0, 1], ['1500', 5000, 0], ['2100', 0, 5000]], 'totals': [5001, 5002], 'balanced': False, 'abnormal': ['30', '510', '1010', '1500']}], ['regression: balanced flag tolerance, partial-repair probe', [['99', 'liability', 1234, 1233], ['30', 'dividend', 5000, 900], ['150', 'liability', 1234, 1234], ['1010', 'liability', 250, 1234], ['510', 'liability', 100, 0], ['4000', 'expense', 100, 100]], {'rows': [['30', 4100, 0], ['99', 1, 0], ['510', 100, 0], ['1010', 0, 984]], 'totals': [4201, 984], 'balanced': False, 'abnormal': ['99', '510']}], ['control 1', [['2100', 'revenue', 100, 1234], ['7200', 'equity', 900, 0], ['6', 'asset', 5000, 5000], ['510', 'dividend', 5000, 4999], ['205', 'revenue', 0, 900], ['150', 'revenue', 1234, 900]], {'rows': [['150', 334, 0], ['205', 0, 900], ['510', 1, 0], ['2100', 0, 1134], ['7200', 900, 0]], 'totals': [1235, 2034], 'balanced': False, 'abnormal': ['150', '7200']}], ['control 2', [['30', 'dividend', 250, 100], ['4000', 'expense', 100, 5000], ['205', 'dividend', 100, 100], ['510', 'expense', 0, 1234], ['99', 'asset', 900, 901], ['101', 'revenue', 100, 99]], {'rows': [['30', 150, 0], ['99', 0, 1], ['101', 1, 0], ['510', 0, 1234], ['4000', 0, 4900]], 'totals': [151, 6135], 'balanced': False, 'abnormal': ['99', '101', '510', '4000']}], ['control 3', [['30', 'asset', 5000, 0], ['510', 'expense', 100, 100], ['6', 'dividend', 100, 900]], {'rows': [['6', 0, 800], ['30', 5000, 0]], 'totals': [5000, 800], 'balanced': False, 'abnormal': ['6']}], ['control 4', [['30', 'liability', 250, 1234], ['6', 'dividend', 250, 250], ['7200', 'revenue', 100, 101], ['510', 'revenue', 100, 100], ['1010', 'liability', 0, 0], ['2100', 'asset', 5000, 0], ['4000', 'expense', 1234, 100]], {'rows': [['30', 0, 984], ['2100', 5000, 0], ['4000', 1134, 0], ['7200', 0, 1]], 'totals': [6134, 985], 'balanced': False, 'abnormal': []}], ['control 5', [['7200', 'revenue', 100, 250], ['1010', 'revenue', 5000, 900], ['150', 'equity', 100, 99]], {'rows': [['150', 1, 0], ['1010', 4100, 0], ['7200', 0, 150]], 'totals': [4101, 150], 'balanced': False, 'abnormal': ['150', '1010']}]], [['regression: balanced flag tolerance', [['205', 'revenue', 5000, 5000], ['30', 'expense', 0, 5000], ['101', 'liability', 5000, 0], ['1500', 'expense', 1234, 1233]], {'rows': [['30', 0, 5000], ['101', 5000, 0], ['1500', 1, 0]], 'totals': [5001, 5000], 'balanced': False, 'abnormal': ['30', '101']}], ['control 1', [['4000', 'revenue', 0, 1], ['30', 'expense', 250, 250], ['2100', 'asset', 900, 100]], {'rows': [['2100', 800, 0], ['4000', 0, 1]], 'totals': [800, 1], 'balanced': False, 'abnormal': []}], ['control 2', [['101', 'equity', 100, 900], ['4000', 'equity', 0, 1], ['7200', 'expense', 100, 0], ['2100', 'dividend', 0, 5000], ['6', 'liability', 250, 250], ['150', 'equity', 0, 250]], {'rows': [['101', 0, 800], ['150', 0, 250], ['2100', 0, 5000], ['4000', 0, 1], ['7200', 100, 0]], 'totals': [100, 6051], 'balanced': False, 'abnormal': ['2100']}], ['control 3', [['99', 'liability', 5000, 0], ['30', 'liability', 0, 0], ['4000', 'expense', 0, 900], ['205', 'revenue', 900, 5000], ['1010', 'liability', 0, 250]], {'rows': [['99', 5000, 0], ['205', 0, 4100], ['1010', 0, 250], ['4000', 0, 900]], 'totals': [5000, 5250], 'balanced': False, 'abnormal': ['99', '4000']}], ['control 4', [['1010', 'expense', 5000, 5000], ['101', 'dividend', 900, 5000], ['510', 'asset', 900, 5000], ['205', 'dividend', 250, 100], ['2100', 'liability', 0, 5000], ['4000', 'revenue', 0, 0]], {'rows': [['101', 0, 4100], ['205', 150, 0], ['510', 0, 4100], ['2100', 0, 5000]], 'totals': [150, 13200], 'balanced': False, 'abnormal': ['101', '510']}], ['control 5', [['4000', 'revenue', 100, 1234], ['7200', 'equity', 5000, 900], ['30', 'expense', 0, 0], ['99', 'expense', 5000, 0], ['1010', 'dividend', 1234, 1234], ['1500', 'revenue', 1234, 1234]], {'rows': [['99', 5000, 0], ['4000', 0, 1134], ['7200', 4100, 0]], 'totals': [9100, 1134], 'balanced': False, 'abnormal': ['7200']}], ['control 6', [['7200', 'expense', 250, 0], ['30', 'revenue', 0, 900], ['150', 'dividend', 0, 5000], ['6', 'asset', 0, 0]], {'rows': [['30', 0, 900], ['150', 0, 5000], ['7200', 250, 0]], 'totals': [250, 5900], 'balanced': False, 'abnormal': ['150']}]]]
for label, args, expected in fixtures[N-1]:
    try:
        actual = solve(args)
    except Exception as exc:
        actual = 'raised ' + type(exc).__name__
    check(label, actual, expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression: balanced flag tolerance{'abnormal': ['99', '150', '205', '510', '1500'], 'balanced': False, 'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002]}{'abnormal': ['99', '150', '205', '510', '1500'], 'balanced': False, 'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002]}Passed
regression: balanced flag tolerance, partial-repair probe{'abnormal': [], 'balanced': True, 'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1]}{'abnormal': [], 'balanced': False, 'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1]}Failed
control 1{'abnormal': ['1500', '7200'], 'balanced': False, 'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018]}{'abnormal': ['1500', '7200'], 'balanced': False, 'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018]}Passed
control 2{'abnormal': ['510'], 'balanced': True, 'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0]}{'abnormal': ['510'], 'balanced': False, 'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0]}Failed
control 3{'abnormal': ['99', '510'], 'balanced': True, 'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1]}{'abnormal': ['99', '510'], 'balanced': False, 'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1]}Failed
control 4{'abnormal': [], 'balanced': True, 'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0]}{'abnormal': [], 'balanced': False, 'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0]}Failed
control 5{'abnormal': [], 'balanced': True, 'rows': [], 'totals': [0, 0]}{'abnormal': [], 'balanced': True, 'rows': [], 'totals': [0, 0]}Passed

SHA-256 / cc45d3372e3d9d54f943d11fa1382976cc5a596a326883fe8f9969832160ba85

3 / The verified repair

Exit 0
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    debit_normal = ('asset', 'expense', 'dividend')
    rows = []
    td = tc = 0
    abnormal = []
    for acct, kind, dr, cr in x:
        net = dr - cr
        if net == 0:
            continue
        if net > 0:
            rows.append([acct, net, 0])
            td += net
        else:
            rows.append([acct, 0, -net])
            tc += -net
        if (net > 0) != (kind in debit_normal):
            abnormal.append(acct)
    rows.sort(key=lambda r: int(r[0]))
    return {'rows': rows, 'totals': [td, tc], 'balanced': td == tc, 'abnormal': sorted(abnormal, key=int)}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: balanced flag tolerance', [['6', 'liability', 900, 5000], ['150', 'dividend', 900, 901], ['99', 'liability', 5000, 0], ['205', 'expense', 0, 900], ['1500', 'dividend', 0, 1], ['510', 'revenue', 250, 249]], {'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002], 'balanced': False, 'abnormal': ['99', '150', '205', '510', '1500']}], ['regression: balanced flag tolerance, partial-repair probe', [['4000', 'dividend', 250, 0], ['7200', 'dividend', 5000, 0], ['1500', 'equity', 0, 1]], {'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1], 'balanced': False, 'abnormal': []}], ['control 1', [['101', 'expense', 900, 0], ['2100', 'revenue', 0, 1], ['510', 'liability', 0, 250], ['7200', 'expense', 1234, 5000], ['1500', 'expense', 1234, 1235], ['150', 'expense', 250, 249], ['4000', 'expense', 0, 0]], {'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018], 'balanced': False, 'abnormal': ['1500', '7200']}], ['control 2', [['99', 'expense', 0, -1], ['205', 'asset', 5000, 0], ['510', 'liability', 1234, 100]], {'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0], 'balanced': False, 'abnormal': ['510']}], ['control 3', [['99', 'revenue', 1234, 100], ['510', 'asset', 1234, 1235], ['4000', 'equity', 250, 250]], {'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1], 'balanced': False, 'abnormal': ['99', '510']}], ['control 4', [['150', 'liability', 1234, 1234], ['101', 'asset', 0, -1], ['205', 'equity', 0, 0], ['7200', 'dividend', 900, 250]], {'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0], 'balanced': False, 'abnormal': []}], ['control 5', [['2100', 'revenue', 0, 0], ['4000', 'revenue', 0, 0], ['99', 'equity', 5000, 5000], ['510', 'asset', 0, 0]], {'rows': [], 'totals': [0, 0], 'balanced': True, 'abnormal': []}]], [['regression: balanced flag tolerance', [['6', 'expense', 0, 0], ['30', 'asset', 250, 249], ['7200', 'expense', 5000, 5000], ['150', 'expense', 100, 100], ['2100', 'dividend', 900, 901], ['205', 'equity', 100, 101]], {'rows': [['30', 1, 0], ['205', 0, 1], ['2100', 0, 1]], 'totals': [1, 2], 'balanced': False, 'abnormal': ['2100']}], ['regression: balanced flag tolerance, partial-repair probe', [['150', 'liability', 5000, 250], ['2100', 'dividend', 1234, 250], ['4000', 'asset', 250, 1234], ['99', 'equity', 900, 100], ['101', 'equity', 1234, 1233]], {'rows': [['99', 800, 0], ['101', 1, 0], ['150', 4750, 0], ['2100', 984, 0], ['4000', 0, 984]], 'totals': [6535, 984], 'balanced': False, 'abnormal': ['99', '101', '150', '4000']}], ['control 1', [['205', 'revenue', 0, 5000], ['150', 'revenue', 250, 1234], ['510', 'asset', 1234, 1234], ['1500', 'asset', 0, 0], ['2100', 'expense', 100, 100], ['1010', 'expense', 1234, 0], ['7200', 'equity', 0, 5000]], {'rows': [['150', 0, 984], ['205', 0, 5000], ['1010', 1234, 0], ['7200', 0, 5000]], 'totals': [1234, 10984], 'balanced': False, 'abnormal': []}], ['control 2', [['510', 'expense', 900, 5000], ['6', 'dividend', 0, 0], ['150', 'expense', 1234, 1234]], {'rows': [['510', 0, 4100]], 'totals': [0, 4100], 'balanced': False, 'abnormal': ['510']}], ['control 3', [['150', 'asset', 5000, 0], ['30', 'expense', 100, 100], ['1010', 'expense', 900, 900], ['99', 'dividend', 1234, 1233], ['4000', 'asset', 1234, 1235]], {'rows': [['99', 1, 0], ['150', 5000, 0], ['4000', 0, 1]], 'totals': [5001, 1], 'balanced': False, 'abnormal': ['4000']}], ['control 4', [['30', 'revenue', 0, 900], ['6', 'asset', 1234, 1234], ['2100', 'liability', 5000, 0], ['99', 'asset', 1234, 100], ['1010', 'dividend', 5000, 0]], {'rows': [['30', 0, 900], ['99', 1134, 0], ['1010', 5000, 0], ['2100', 5000, 0]], 'totals': [11134, 900], 'balanced': False, 'abnormal': ['2100']}], ['control 5', [['4000', 'asset', 1234, 1234], ['101', 'liability', 0, 250], ['7200', 'revenue', 900, 901], ['30', 'asset', 0, 1234]], {'rows': [['30', 0, 1234], ['101', 0, 250], ['7200', 0, 1]], 'totals': [0, 1485], 'balanced': False, 'abnormal': ['30']}]], [['regression: balanced flag tolerance', [['1500', 'equity', 250, 250], ['510', 'liability', 100, 99], ['2100', 'liability', 0, 0]], {'rows': [['510', 1, 0]], 'totals': [1, 0], 'balanced': False, 'abnormal': ['510']}], ['control 1', [['2100', 'expense', 100, 5000], ['7200', 'liability', 5000, 100], ['6', 'dividend', 250, 1234], ['99', 'dividend', 0, 1234], ['205', 'expense', 5000, 5001], ['101', 'equity', 0, 1234], ['4000', 'revenue', 250, 5000]], {'rows': [['6', 0, 984], ['99', 0, 1234], ['101', 0, 1234], ['205', 0, 1], ['2100', 0, 4900], ['4000', 0, 4750], ['7200', 4900, 0]], 'totals': [4900, 13103], 'balanced': False, 'abnormal': ['6', '99', '205', '2100', '7200']}], ['control 2', [['7200', 'expense', 250, 100], ['1500', 'dividend', 100, 250], ['510', 'equity', 5000, 5000], ['150', 'revenue', 900, 1234], ['101', 'dividend', 900, 900]], {'rows': [['150', 0, 334], ['1500', 0, 150], ['7200', 150, 0]], 'totals': [150, 484], 'balanced': False, 'abnormal': ['1500']}], ['control 3', [['4000', 'dividend', 900, 900], ['101', 'expense', 250, 1234], ['150', 'liability', 900, 0]], {'rows': [['101', 0, 984], ['150', 900, 0]], 'totals': [900, 984], 'balanced': False, 'abnormal': ['101', '150']}], ['control 4', [['2100', 'equity', 0, 100], ['30', 'liability', 250, 249], ['150', 'equity', 900, 5000], ['99', 'revenue', 0, 900]], {'rows': [['30', 1, 0], ['99', 0, 900], ['150', 0, 4100], ['2100', 0, 100]], 'totals': [1, 5100], 'balanced': False, 'abnormal': ['30']}], ['control 5', [['99', 'liability', 0, 0], ['510', 'liability', 900, 900], ['205', 'equity', 250, 5000]], {'rows': [['205', 0, 4750]], 'totals': [0, 4750], 'balanced': False, 'abnormal': []}], ['control 6', [['7200', 'revenue', 250, 250], ['99', 'asset', 1234, 250], ['205', 'asset', 5000, 0]], {'rows': [['99', 984, 0], ['205', 5000, 0]], 'totals': [5984, 0], 'balanced': False, 'abnormal': []}]], [['regression: balanced flag tolerance', [['101', 'revenue', 0, 0], ['30', 'revenue', 250, 249], ['1010', 'asset', 1234, 1235], ['1500', 'revenue', 5000, 0], ['99', 'liability', 900, 900], ['510', 'asset', 0, 1], ['2100', 'equity', 0, 5000]], {'rows': [['30', 1, 0], ['510', 0, 1], ['1010', 0, 1], ['1500', 5000, 0], ['2100', 0, 5000]], 'totals': [5001, 5002], 'balanced': False, 'abnormal': ['30', '510', '1010', '1500']}], ['regression: balanced flag tolerance, partial-repair probe', [['99', 'liability', 1234, 1233], ['30', 'dividend', 5000, 900], ['150', 'liability', 1234, 1234], ['1010', 'liability', 250, 1234], ['510', 'liability', 100, 0], ['4000', 'expense', 100, 100]], {'rows': [['30', 4100, 0], ['99', 1, 0], ['510', 100, 0], ['1010', 0, 984]], 'totals': [4201, 984], 'balanced': False, 'abnormal': ['99', '510']}], ['control 1', [['2100', 'revenue', 100, 1234], ['7200', 'equity', 900, 0], ['6', 'asset', 5000, 5000], ['510', 'dividend', 5000, 4999], ['205', 'revenue', 0, 900], ['150', 'revenue', 1234, 900]], {'rows': [['150', 334, 0], ['205', 0, 900], ['510', 1, 0], ['2100', 0, 1134], ['7200', 900, 0]], 'totals': [1235, 2034], 'balanced': False, 'abnormal': ['150', '7200']}], ['control 2', [['30', 'dividend', 250, 100], ['4000', 'expense', 100, 5000], ['205', 'dividend', 100, 100], ['510', 'expense', 0, 1234], ['99', 'asset', 900, 901], ['101', 'revenue', 100, 99]], {'rows': [['30', 150, 0], ['99', 0, 1], ['101', 1, 0], ['510', 0, 1234], ['4000', 0, 4900]], 'totals': [151, 6135], 'balanced': False, 'abnormal': ['99', '101', '510', '4000']}], ['control 3', [['30', 'asset', 5000, 0], ['510', 'expense', 100, 100], ['6', 'dividend', 100, 900]], {'rows': [['6', 0, 800], ['30', 5000, 0]], 'totals': [5000, 800], 'balanced': False, 'abnormal': ['6']}], ['control 4', [['30', 'liability', 250, 1234], ['6', 'dividend', 250, 250], ['7200', 'revenue', 100, 101], ['510', 'revenue', 100, 100], ['1010', 'liability', 0, 0], ['2100', 'asset', 5000, 0], ['4000', 'expense', 1234, 100]], {'rows': [['30', 0, 984], ['2100', 5000, 0], ['4000', 1134, 0], ['7200', 0, 1]], 'totals': [6134, 985], 'balanced': False, 'abnormal': []}], ['control 5', [['7200', 'revenue', 100, 250], ['1010', 'revenue', 5000, 900], ['150', 'equity', 100, 99]], {'rows': [['150', 1, 0], ['1010', 4100, 0], ['7200', 0, 150]], 'totals': [4101, 150], 'balanced': False, 'abnormal': ['150', '1010']}]], [['regression: balanced flag tolerance', [['205', 'revenue', 5000, 5000], ['30', 'expense', 0, 5000], ['101', 'liability', 5000, 0], ['1500', 'expense', 1234, 1233]], {'rows': [['30', 0, 5000], ['101', 5000, 0], ['1500', 1, 0]], 'totals': [5001, 5000], 'balanced': False, 'abnormal': ['30', '101']}], ['control 1', [['4000', 'revenue', 0, 1], ['30', 'expense', 250, 250], ['2100', 'asset', 900, 100]], {'rows': [['2100', 800, 0], ['4000', 0, 1]], 'totals': [800, 1], 'balanced': False, 'abnormal': []}], ['control 2', [['101', 'equity', 100, 900], ['4000', 'equity', 0, 1], ['7200', 'expense', 100, 0], ['2100', 'dividend', 0, 5000], ['6', 'liability', 250, 250], ['150', 'equity', 0, 250]], {'rows': [['101', 0, 800], ['150', 0, 250], ['2100', 0, 5000], ['4000', 0, 1], ['7200', 100, 0]], 'totals': [100, 6051], 'balanced': False, 'abnormal': ['2100']}], ['control 3', [['99', 'liability', 5000, 0], ['30', 'liability', 0, 0], ['4000', 'expense', 0, 900], ['205', 'revenue', 900, 5000], ['1010', 'liability', 0, 250]], {'rows': [['99', 5000, 0], ['205', 0, 4100], ['1010', 0, 250], ['4000', 0, 900]], 'totals': [5000, 5250], 'balanced': False, 'abnormal': ['99', '4000']}], ['control 4', [['1010', 'expense', 5000, 5000], ['101', 'dividend', 900, 5000], ['510', 'asset', 900, 5000], ['205', 'dividend', 250, 100], ['2100', 'liability', 0, 5000], ['4000', 'revenue', 0, 0]], {'rows': [['101', 0, 4100], ['205', 150, 0], ['510', 0, 4100], ['2100', 0, 5000]], 'totals': [150, 13200], 'balanced': False, 'abnormal': ['101', '510']}], ['control 5', [['4000', 'revenue', 100, 1234], ['7200', 'equity', 5000, 900], ['30', 'expense', 0, 0], ['99', 'expense', 5000, 0], ['1010', 'dividend', 1234, 1234], ['1500', 'revenue', 1234, 1234]], {'rows': [['99', 5000, 0], ['4000', 0, 1134], ['7200', 4100, 0]], 'totals': [9100, 1134], 'balanced': False, 'abnormal': ['7200']}], ['control 6', [['7200', 'expense', 250, 0], ['30', 'revenue', 0, 900], ['150', 'dividend', 0, 5000], ['6', 'asset', 0, 0]], {'rows': [['30', 0, 900], ['150', 0, 5000], ['7200', 250, 0]], 'totals': [250, 5900], 'balanced': False, 'abnormal': ['150']}]]]
for label, args, expected in fixtures[N-1]:
    try:
        actual = solve(args)
    except Exception as exc:
        actual = 'raised ' + type(exc).__name__
    check(label, actual, expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression: balanced flag tolerance{'abnormal': ['99', '150', '205', '510', '1500'], 'balanced': False, 'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002]}{'abnormal': ['99', '150', '205', '510', '1500'], 'balanced': False, 'rows': [['6', 0, 4100], ['99', 5000, 0], ['150', 0, 1], ['205', 0, 900], ['510', 1, 0], ['1500', 0, 1]], 'totals': [5001, 5002]}Passed
regression: balanced flag tolerance, partial-repair probe{'abnormal': [], 'balanced': False, 'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1]}{'abnormal': [], 'balanced': False, 'rows': [['1500', 0, 1], ['4000', 250, 0], ['7200', 5000, 0]], 'totals': [5250, 1]}Passed
control 1{'abnormal': ['1500', '7200'], 'balanced': False, 'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018]}{'abnormal': ['1500', '7200'], 'balanced': False, 'rows': [['101', 900, 0], ['150', 1, 0], ['510', 0, 250], ['1500', 0, 1], ['2100', 0, 1], ['7200', 0, 3766]], 'totals': [901, 4018]}Passed
control 2{'abnormal': ['510'], 'balanced': False, 'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0]}{'abnormal': ['510'], 'balanced': False, 'rows': [['99', 1, 0], ['205', 5000, 0], ['510', 1134, 0]], 'totals': [6135, 0]}Passed
control 3{'abnormal': ['99', '510'], 'balanced': False, 'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1]}{'abnormal': ['99', '510'], 'balanced': False, 'rows': [['99', 1134, 0], ['510', 0, 1]], 'totals': [1134, 1]}Passed
control 4{'abnormal': [], 'balanced': False, 'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0]}{'abnormal': [], 'balanced': False, 'rows': [['101', 1, 0], ['7200', 650, 0]], 'totals': [651, 0]}Passed
control 5{'abnormal': [], 'balanced': True, 'rows': [], 'totals': [0, 0]}{'abnormal': [], 'balanced': True, 'rows': [], 'totals': [0, 0]}Passed

SHA-256 / 0757837dd8642f93b491b6bdd9d8d30c6be683f417f819b00477ae2d401e3051

Verification & scope

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.

Observations recorded using Python 3.12.14 at 2026-09-29T14:46:21.489694+00:00.

Case digest / 036478c54ed9bd67aeab668345524c5e3ea0274d6a20e50064bca047e82ba39d