FAILURE MAP
← Case archive

FA-57961 / Double-entry ledger accounting / Open access

Bank reconciliation: collection fee netting · case 01

Notes collected by the bank overstate cash by the collection fee.

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

ROOT CAUSE

The bank collection fee is not deducted from the collected face amount.

VERIFIED REPAIR

Record face minus fee for bank collections.

Unsuccessful approach: Adding the fee overstates cash by twice the fee.

Case contract

x = {'bank': statement balance, 'book': ledger cash balance, 'items': [[kind, ...]]}. Bank side: deposit_in_transit adds, outstanding_check subtracts, bank_error adds its signed correction. Book side (each produces an adjusting entry [kind, signed amount] in input order): bank_fee and nsf subtract, interest adds, collection [kind, face, fee] adds face - fee, check_error [kind, recorded, actual] adds recorded - actual. Other kinds are ignored. Return {'adjusted_bank', 'adjusted_book', 'reconciled', 'entries'}.

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):
    bank = x['bank']
    book = x['book']
    entries = []
    for item in x['items']:
        kind = item[0]
        if kind == 'deposit_in_transit':
            bank += item[1]
        elif kind == 'outstanding_check':
            bank -= item[1]
        elif kind == 'bank_error':
            bank += item[1]
        else:
            if kind == 'bank_fee' or kind == 'nsf':
                adj = -item[1]
            elif kind == 'interest':
                adj = item[1]
            elif kind == 'collection':
                adj = item[1]
            elif kind == 'check_error':
                adj = item[1] - item[2]
            else:
                continue
            book += adj
            entries.append([kind, adj])
    return {'adjusted_bank': bank, 'adjusted_book': book, 'reconciled': bank == book, 'entries': entries}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: collection fee netting', {'bank': 10000, 'book': 9000, 'items': [['deposit_in_transit', 1200], ['collection', 2500, 15], ['outstanding_check', 15], ['check_error', 540, 450], ['check_error', 540, 540], ['check_error', 1200, 1020], ['nsf', 90]]}, {'adjusted_bank': 11185, 'adjusted_book': 11665, 'reconciled': False, 'entries': [['collection', 2485], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]]}], ['control 1', {'bank': 10000, 'book': 10000, 'items': [['bank_fee', 90], ['interest', 15], ['bank_error', 1200], ['nsf', 1200], ['memo', 250], ['memo', 1200]]}, {'adjusted_bank': 11200, 'adjusted_book': 8725, 'reconciled': False, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]]}], ['control 2', {'bank': 8000, 'book': 9000, 'items': [['interest', 15], ['bank_fee', 400], ['check_error', 2100, 450]]}, {'adjusted_bank': 8000, 'adjusted_book': 10265, 'reconciled': False, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]]}], ['control 3', {'bank': 8000, 'book': 9000, 'items': [['memo', 15], ['check_error', 540, 450], ['bank_error', 400], ['interest', 15], ['bank_fee', 90]]}, {'adjusted_bank': 8400, 'adjusted_book': 9015, 'reconciled': False, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]]}], ['control 4', {'bank': 8000, 'book': 10000, 'items': [['nsf', 400], ['memo', 90], ['bank_fee', 15], ['bank_fee', 1200], ['check_error', 1200, 1020], ['outstanding_check', 250]]}, {'adjusted_bank': 7750, 'adjusted_book': 8565, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]]}], ['control 5', {'bank': 10000, 'book': 10000, 'items': [['deposit_in_transit', 1200], ['deposit_in_transit', 400], ['bank_fee', 90], ['bank_fee', 1200], ['deposit_in_transit', 400]]}, {'adjusted_bank': 12000, 'adjusted_book': 8710, 'reconciled': False, 'entries': [['bank_fee', -90], ['bank_fee', -1200]]}], ['control 6', {'bank': 8000, 'book': 9000, 'items': [['interest', 1200], ['bank_error', 400], ['interest', 400], ['bank_error', 250], ['interest', 400]]}, {'adjusted_bank': 8650, 'adjusted_book': 11000, 'reconciled': False, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]]}]], [['regression: collection fee netting', {'bank': 8000, 'book': 9000, 'items': [['collection', 4000, 25], ['nsf', 400], ['bank_fee', 15], ['deposit_in_transit', 400]]}, {'adjusted_bank': 8400, 'adjusted_book': 12560, 'reconciled': False, 'entries': [['collection', 3975], ['nsf', -400], ['bank_fee', -15]]}], ['control 1', {'bank': 8000, 'book': 9000, 'items': [['deposit_in_transit', 400], ['outstanding_check', 400], ['memo', 15], ['outstanding_check', 250], ['memo', 1200], ['deposit_in_transit', 250]]}, {'adjusted_bank': 8000, 'adjusted_book': 9000, 'reconciled': False, 'entries': []}], ['control 2', {'bank': 12500, 'book': 9000, 'items': [['nsf', 400], ['bank_error', -90], ['bank_fee', 90]]}, {'adjusted_bank': 12410, 'adjusted_book': 8510, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -90]]}], ['control 3', {'bank': 8000, 'book': 11800, 'items': [['memo', 400], ['bank_fee', 1200], ['interest', 90], ['memo', 400], ['interest', 15], ['bank_error', -400], ['memo', 250]]}, {'adjusted_bank': 7600, 'adjusted_book': 10705, 'reconciled': False, 'entries': [['bank_fee', -1200], ['interest', 90], ['interest', 15]]}], ['control 4', {'bank': 10000, 'book': 11800, 'items': [['check_error', 2100, 540], ['nsf', 15], ['interest', 400], ['outstanding_check', 400], ['bank_error', -400], ['deposit_in_transit', 15]]}, {'adjusted_bank': 9215, 'adjusted_book': 13745, 'reconciled': False, 'entries': [['check_error', 1560], ['nsf', -15], ['interest', 400]]}], ['control 5', {'bank': 8000, 'book': 11800, 'items': [['bank_fee', 1200], ['interest', 250], ['bank_error', -1200]]}, {'adjusted_bank': 6800, 'adjusted_book': 10850, 'reconciled': False, 'entries': [['bank_fee', -1200], ['interest', 250]]}], ['control 6', {'bank': 12500, 'book': 9000, 'items': [['bank_error', -250], ['interest', 250], ['check_error', 1200, 1209], ['bank_fee', 90], ['bank_error', -400]]}, {'adjusted_bank': 11850, 'adjusted_book': 9151, 'reconciled': False, 'entries': [['interest', 250], ['check_error', -9], ['bank_fee', -90]]}]], [['regression: collection fee netting', {'bank': 10000, 'book': 11800, 'items': [['collection', 4000, 15], ['outstanding_check', 1200], ['bank_error', 400], ['bank_fee', 1200], ['bank_error', 400]]}, {'adjusted_bank': 9600, 'adjusted_book': 14585, 'reconciled': False, 'entries': [['collection', 3985], ['bank_fee', -1200]]}], ['control 1', {'bank': 10000, 'book': 11800, 'items': [['deposit_in_transit', 1200], ['check_error', 450, 459], ['check_error', 540, 450], ['bank_error', 15]]}, {'adjusted_bank': 11215, 'adjusted_book': 11881, 'reconciled': False, 'entries': [['check_error', -9], ['check_error', 90]]}], ['control 2', {'bank': 8000, 'book': 11800, 'items': [['check_error', 450, 450], ['outstanding_check', 1200], ['bank_error', -400], ['check_error', 2100, 2010]]}, {'adjusted_bank': 6400, 'adjusted_book': 11890, 'reconciled': False, 'entries': [['check_error', 0], ['check_error', 90]]}], ['control 3', {'bank': 10000, 'book': 9000, 'items': [['deposit_in_transit', 1200], ['interest', 250], ['nsf', 250], ['outstanding_check', 400], ['deposit_in_transit', 15], ['collection', 12000, 0]]}, {'adjusted_bank': 10815, 'adjusted_book': 21000, 'reconciled': False, 'entries': [['interest', 250], ['nsf', -250], ['collection', 12000]]}], ['control 4', {'bank': 10000, 'book': 10000, 'items': [['interest', 90], ['memo', 250], ['memo', 15], ['check_error', 540, 540], ['bank_fee', 400]]}, {'adjusted_bank': 10000, 'adjusted_book': 9690, 'reconciled': False, 'entries': [['interest', 90], ['check_error', 0], ['bank_fee', -400]]}], ['control 5', {'bank': 12500, 'book': 10000, 'items': [['deposit_in_transit', 250], ['interest', 15], ['bank_error', 90], ['interest', 90], ['collection', 150, 0], ['outstanding_check', 400]]}, {'adjusted_bank': 12440, 'adjusted_book': 10255, 'reconciled': False, 'entries': [['interest', 15], ['interest', 90], ['collection', 150]]}], ['control 6', {'bank': 10000, 'book': 11800, 'items': [['bank_error', 90], ['outstanding_check', 1200], ['collection', 900, 0], ['deposit_in_transit', 1200], ['deposit_in_transit', 15], ['interest', 90], ['check_error', 450, 540]]}, {'adjusted_bank': 10105, 'adjusted_book': 12700, 'reconciled': False, 'entries': [['collection', 900], ['interest', 90], ['check_error', -90]]}]], [['regression: collection fee netting', {'bank': 12500, 'book': 10000, 'items': [['deposit_in_transit', 15], ['bank_error', -15], ['nsf', 90], ['collection', 2500, 25], ['outstanding_check', 90], ['collection', 900, 0]]}, {'adjusted_bank': 12410, 'adjusted_book': 13285, 'reconciled': False, 'entries': [['nsf', -90], ['collection', 2475], ['collection', 900]]}], ['control 1', {'bank': 12500, 'book': 11800, 'items': [['collection', 4000, 0], ['bank_error', 400], ['check_error', 450, 459]]}, {'adjusted_bank': 12900, 'adjusted_book': 15791, 'reconciled': False, 'entries': [['collection', 4000], ['check_error', -9]]}], ['control 2', {'bank': 12500, 'book': 9000, 'items': [['deposit_in_transit', 250], ['bank_error', -90], ['bank_error', 90]]}, {'adjusted_bank': 12750, 'adjusted_book': 9000, 'reconciled': False, 'entries': []}], ['control 3', {'bank': 8000, 'book': 10000, 'items': [['deposit_in_transit', 400], ['deposit_in_transit', 1200], ['memo', 90], ['interest', 250], ['check_error', 540, 540], ['check_error', 2100, 2109], ['interest', 250]]}, {'adjusted_bank': 9600, 'adjusted_book': 10491, 'reconciled': False, 'entries': [['interest', 250], ['check_error', 0], ['check_error', -9], ['interest', 250]]}], ['control 4', {'bank': 8000, 'book': 10000, 'items': [['deposit_in_transit', 90], ['bank_error', 15], ['collection', 4000, 0], ['interest', 250]]}, {'adjusted_bank': 8105, 'adjusted_book': 14250, 'reconciled': False, 'entries': [['collection', 4000], ['interest', 250]]}], ['control 5', {'bank': 12500, 'book': 9000, 'items': [['bank_error', -1200], ['memo', 15], ['bank_fee', 15], ['outstanding_check', 400], ['outstanding_check', 400]]}, {'adjusted_bank': 10500, 'adjusted_book': 8985, 'reconciled': False, 'entries': [['bank_fee', -15]]}], ['control 6', {'bank': 8000, 'book': 9000, 'items': [['deposit_in_transit', 250], ['bank_error', -90], ['deposit_in_transit', 400], ['collection', 12000, 0]]}, {'adjusted_bank': 8560, 'adjusted_book': 21000, 'reconciled': False, 'entries': [['collection', 12000]]}]], [['regression: collection fee netting', {'bank': 12500, 'book': 10000, 'items': [['outstanding_check', 250], ['collection', 4000, 25], ['check_error', 2100, 450], ['outstanding_check', 250], ['bank_fee', 90], ['interest', 1200], ['outstanding_check', 15]]}, {'adjusted_bank': 11985, 'adjusted_book': 16735, 'reconciled': False, 'entries': [['collection', 3975], ['check_error', 1650], ['bank_fee', -90], ['interest', 1200]]}], ['control 1', {'bank': 12500, 'book': 11800, 'items': [['nsf', 400], ['bank_fee', 250], ['bank_error', 250]]}, {'adjusted_bank': 12750, 'adjusted_book': 11150, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -250]]}], ['control 2', {'bank': 10000, 'book': 10000, 'items': [['outstanding_check', 90], ['memo', 250], ['bank_fee', 15], ['interest', 1200], ['memo', 250], ['deposit_in_transit', 15]]}, {'adjusted_bank': 9925, 'adjusted_book': 11185, 'reconciled': False, 'entries': [['bank_fee', -15], ['interest', 1200]]}], ['control 3', {'bank': 8000, 'book': 9000, 'items': [['check_error', 450, 459], ['outstanding_check', 400], ['interest', 1200]]}, {'adjusted_bank': 7600, 'adjusted_book': 10191, 'reconciled': False, 'entries': [['check_error', -9], ['interest', 1200]]}], ['control 4', {'bank': 10000, 'book': 11800, 'items': [['bank_error', -250], ['deposit_in_transit', 250], ['bank_fee', 250]]}, {'adjusted_bank': 10000, 'adjusted_book': 11550, 'reconciled': False, 'entries': [['bank_fee', -250]]}], ['control 5', {'bank': 8000, 'book': 10000, 'items': [['collection', 12000, 0], ['interest', 400], ['outstanding_check', 90], ['nsf', 90], ['bank_error', -1200], ['nsf', 400]]}, {'adjusted_bank': 6710, 'adjusted_book': 21910, 'reconciled': False, 'entries': [['collection', 12000], ['interest', 400], ['nsf', -90], ['nsf', -400]]}], ['control 6', {'bank': 8000, 'book': 10000, 'items': [['bank_fee', 15], ['deposit_in_transit', 15], ['outstanding_check', 250]]}, {'adjusted_bank': 7765, 'adjusted_book': 9985, 'reconciled': False, 'entries': [['bank_fee', -15]]}]]]
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: collection fee netting{'adjusted_bank': 11185, 'adjusted_book': 11680, 'entries': [['collection', 2500], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]], 'reconciled': False}{'adjusted_bank': 11185, 'adjusted_book': 11665, 'entries': [['collection', 2485], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]], 'reconciled': False}Failed
control 1{'adjusted_bank': 11200, 'adjusted_book': 8725, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]], 'reconciled': False}{'adjusted_bank': 11200, 'adjusted_book': 8725, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]], 'reconciled': False}Passed
control 2{'adjusted_bank': 8000, 'adjusted_book': 10265, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]], 'reconciled': False}{'adjusted_bank': 8000, 'adjusted_book': 10265, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]], 'reconciled': False}Passed
control 3{'adjusted_bank': 8400, 'adjusted_book': 9015, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]], 'reconciled': False}{'adjusted_bank': 8400, 'adjusted_book': 9015, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]], 'reconciled': False}Passed
control 4{'adjusted_bank': 7750, 'adjusted_book': 8565, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]], 'reconciled': False}{'adjusted_bank': 7750, 'adjusted_book': 8565, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]], 'reconciled': False}Passed
control 5{'adjusted_bank': 12000, 'adjusted_book': 8710, 'entries': [['bank_fee', -90], ['bank_fee', -1200]], 'reconciled': False}{'adjusted_bank': 12000, 'adjusted_book': 8710, 'entries': [['bank_fee', -90], ['bank_fee', -1200]], 'reconciled': False}Passed
control 6{'adjusted_bank': 8650, 'adjusted_book': 11000, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]], 'reconciled': False}{'adjusted_bank': 8650, 'adjusted_book': 11000, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]], 'reconciled': False}Passed

SHA-256 / c4b646f54b8dbc23f6bd3c6f50afe005b41e76007cc3e4cacceedfe6cb787512

2 / The unsuccessful fix

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

N = 1
observations = []
def solve(x):
    bank = x['bank']
    book = x['book']
    entries = []
    for item in x['items']:
        kind = item[0]
        if kind == 'deposit_in_transit':
            bank += item[1]
        elif kind == 'outstanding_check':
            bank -= item[1]
        elif kind == 'bank_error':
            bank += item[1]
        else:
            if kind == 'bank_fee' or kind == 'nsf':
                adj = -item[1]
            elif kind == 'interest':
                adj = item[1]
            elif kind == 'collection':
                adj = item[1] + item[2]
            elif kind == 'check_error':
                adj = item[1] - item[2]
            else:
                continue
            book += adj
            entries.append([kind, adj])
    return {'adjusted_bank': bank, 'adjusted_book': book, 'reconciled': bank == book, 'entries': entries}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: collection fee netting', {'bank': 10000, 'book': 9000, 'items': [['deposit_in_transit', 1200], ['collection', 2500, 15], ['outstanding_check', 15], ['check_error', 540, 450], ['check_error', 540, 540], ['check_error', 1200, 1020], ['nsf', 90]]}, {'adjusted_bank': 11185, 'adjusted_book': 11665, 'reconciled': False, 'entries': [['collection', 2485], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]]}], ['control 1', {'bank': 10000, 'book': 10000, 'items': [['bank_fee', 90], ['interest', 15], ['bank_error', 1200], ['nsf', 1200], ['memo', 250], ['memo', 1200]]}, {'adjusted_bank': 11200, 'adjusted_book': 8725, 'reconciled': False, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]]}], ['control 2', {'bank': 8000, 'book': 9000, 'items': [['interest', 15], ['bank_fee', 400], ['check_error', 2100, 450]]}, {'adjusted_bank': 8000, 'adjusted_book': 10265, 'reconciled': False, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]]}], ['control 3', {'bank': 8000, 'book': 9000, 'items': [['memo', 15], ['check_error', 540, 450], ['bank_error', 400], ['interest', 15], ['bank_fee', 90]]}, {'adjusted_bank': 8400, 'adjusted_book': 9015, 'reconciled': False, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]]}], ['control 4', {'bank': 8000, 'book': 10000, 'items': [['nsf', 400], ['memo', 90], ['bank_fee', 15], ['bank_fee', 1200], ['check_error', 1200, 1020], ['outstanding_check', 250]]}, {'adjusted_bank': 7750, 'adjusted_book': 8565, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]]}], ['control 5', {'bank': 10000, 'book': 10000, 'items': [['deposit_in_transit', 1200], ['deposit_in_transit', 400], ['bank_fee', 90], ['bank_fee', 1200], ['deposit_in_transit', 400]]}, {'adjusted_bank': 12000, 'adjusted_book': 8710, 'reconciled': False, 'entries': [['bank_fee', -90], ['bank_fee', -1200]]}], ['control 6', {'bank': 8000, 'book': 9000, 'items': [['interest', 1200], ['bank_error', 400], ['interest', 400], ['bank_error', 250], ['interest', 400]]}, {'adjusted_bank': 8650, 'adjusted_book': 11000, 'reconciled': False, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]]}]], [['regression: collection fee netting', {'bank': 8000, 'book': 9000, 'items': [['collection', 4000, 25], ['nsf', 400], ['bank_fee', 15], ['deposit_in_transit', 400]]}, {'adjusted_bank': 8400, 'adjusted_book': 12560, 'reconciled': False, 'entries': [['collection', 3975], ['nsf', -400], ['bank_fee', -15]]}], ['control 1', {'bank': 8000, 'book': 9000, 'items': [['deposit_in_transit', 400], ['outstanding_check', 400], ['memo', 15], ['outstanding_check', 250], ['memo', 1200], ['deposit_in_transit', 250]]}, {'adjusted_bank': 8000, 'adjusted_book': 9000, 'reconciled': False, 'entries': []}], ['control 2', {'bank': 12500, 'book': 9000, 'items': [['nsf', 400], ['bank_error', -90], ['bank_fee', 90]]}, {'adjusted_bank': 12410, 'adjusted_book': 8510, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -90]]}], ['control 3', {'bank': 8000, 'book': 11800, 'items': [['memo', 400], ['bank_fee', 1200], ['interest', 90], ['memo', 400], ['interest', 15], ['bank_error', -400], ['memo', 250]]}, {'adjusted_bank': 7600, 'adjusted_book': 10705, 'reconciled': False, 'entries': [['bank_fee', -1200], ['interest', 90], ['interest', 15]]}], ['control 4', {'bank': 10000, 'book': 11800, 'items': [['check_error', 2100, 540], ['nsf', 15], ['interest', 400], ['outstanding_check', 400], ['bank_error', -400], ['deposit_in_transit', 15]]}, {'adjusted_bank': 9215, 'adjusted_book': 13745, 'reconciled': False, 'entries': [['check_error', 1560], ['nsf', -15], ['interest', 400]]}], ['control 5', {'bank': 8000, 'book': 11800, 'items': [['bank_fee', 1200], ['interest', 250], ['bank_error', -1200]]}, {'adjusted_bank': 6800, 'adjusted_book': 10850, 'reconciled': False, 'entries': [['bank_fee', -1200], ['interest', 250]]}], ['control 6', {'bank': 12500, 'book': 9000, 'items': [['bank_error', -250], ['interest', 250], ['check_error', 1200, 1209], ['bank_fee', 90], ['bank_error', -400]]}, {'adjusted_bank': 11850, 'adjusted_book': 9151, 'reconciled': False, 'entries': [['interest', 250], ['check_error', -9], ['bank_fee', -90]]}]], [['regression: collection fee netting', {'bank': 10000, 'book': 11800, 'items': [['collection', 4000, 15], ['outstanding_check', 1200], ['bank_error', 400], ['bank_fee', 1200], ['bank_error', 400]]}, {'adjusted_bank': 9600, 'adjusted_book': 14585, 'reconciled': False, 'entries': [['collection', 3985], ['bank_fee', -1200]]}], ['control 1', {'bank': 10000, 'book': 11800, 'items': [['deposit_in_transit', 1200], ['check_error', 450, 459], ['check_error', 540, 450], ['bank_error', 15]]}, {'adjusted_bank': 11215, 'adjusted_book': 11881, 'reconciled': False, 'entries': [['check_error', -9], ['check_error', 90]]}], ['control 2', {'bank': 8000, 'book': 11800, 'items': [['check_error', 450, 450], ['outstanding_check', 1200], ['bank_error', -400], ['check_error', 2100, 2010]]}, {'adjusted_bank': 6400, 'adjusted_book': 11890, 'reconciled': False, 'entries': [['check_error', 0], ['check_error', 90]]}], ['control 3', {'bank': 10000, 'book': 9000, 'items': [['deposit_in_transit', 1200], ['interest', 250], ['nsf', 250], ['outstanding_check', 400], ['deposit_in_transit', 15], ['collection', 12000, 0]]}, {'adjusted_bank': 10815, 'adjusted_book': 21000, 'reconciled': False, 'entries': [['interest', 250], ['nsf', -250], ['collection', 12000]]}], ['control 4', {'bank': 10000, 'book': 10000, 'items': [['interest', 90], ['memo', 250], ['memo', 15], ['check_error', 540, 540], ['bank_fee', 400]]}, {'adjusted_bank': 10000, 'adjusted_book': 9690, 'reconciled': False, 'entries': [['interest', 90], ['check_error', 0], ['bank_fee', -400]]}], ['control 5', {'bank': 12500, 'book': 10000, 'items': [['deposit_in_transit', 250], ['interest', 15], ['bank_error', 90], ['interest', 90], ['collection', 150, 0], ['outstanding_check', 400]]}, {'adjusted_bank': 12440, 'adjusted_book': 10255, 'reconciled': False, 'entries': [['interest', 15], ['interest', 90], ['collection', 150]]}], ['control 6', {'bank': 10000, 'book': 11800, 'items': [['bank_error', 90], ['outstanding_check', 1200], ['collection', 900, 0], ['deposit_in_transit', 1200], ['deposit_in_transit', 15], ['interest', 90], ['check_error', 450, 540]]}, {'adjusted_bank': 10105, 'adjusted_book': 12700, 'reconciled': False, 'entries': [['collection', 900], ['interest', 90], ['check_error', -90]]}]], [['regression: collection fee netting', {'bank': 12500, 'book': 10000, 'items': [['deposit_in_transit', 15], ['bank_error', -15], ['nsf', 90], ['collection', 2500, 25], ['outstanding_check', 90], ['collection', 900, 0]]}, {'adjusted_bank': 12410, 'adjusted_book': 13285, 'reconciled': False, 'entries': [['nsf', -90], ['collection', 2475], ['collection', 900]]}], ['control 1', {'bank': 12500, 'book': 11800, 'items': [['collection', 4000, 0], ['bank_error', 400], ['check_error', 450, 459]]}, {'adjusted_bank': 12900, 'adjusted_book': 15791, 'reconciled': False, 'entries': [['collection', 4000], ['check_error', -9]]}], ['control 2', {'bank': 12500, 'book': 9000, 'items': [['deposit_in_transit', 250], ['bank_error', -90], ['bank_error', 90]]}, {'adjusted_bank': 12750, 'adjusted_book': 9000, 'reconciled': False, 'entries': []}], ['control 3', {'bank': 8000, 'book': 10000, 'items': [['deposit_in_transit', 400], ['deposit_in_transit', 1200], ['memo', 90], ['interest', 250], ['check_error', 540, 540], ['check_error', 2100, 2109], ['interest', 250]]}, {'adjusted_bank': 9600, 'adjusted_book': 10491, 'reconciled': False, 'entries': [['interest', 250], ['check_error', 0], ['check_error', -9], ['interest', 250]]}], ['control 4', {'bank': 8000, 'book': 10000, 'items': [['deposit_in_transit', 90], ['bank_error', 15], ['collection', 4000, 0], ['interest', 250]]}, {'adjusted_bank': 8105, 'adjusted_book': 14250, 'reconciled': False, 'entries': [['collection', 4000], ['interest', 250]]}], ['control 5', {'bank': 12500, 'book': 9000, 'items': [['bank_error', -1200], ['memo', 15], ['bank_fee', 15], ['outstanding_check', 400], ['outstanding_check', 400]]}, {'adjusted_bank': 10500, 'adjusted_book': 8985, 'reconciled': False, 'entries': [['bank_fee', -15]]}], ['control 6', {'bank': 8000, 'book': 9000, 'items': [['deposit_in_transit', 250], ['bank_error', -90], ['deposit_in_transit', 400], ['collection', 12000, 0]]}, {'adjusted_bank': 8560, 'adjusted_book': 21000, 'reconciled': False, 'entries': [['collection', 12000]]}]], [['regression: collection fee netting', {'bank': 12500, 'book': 10000, 'items': [['outstanding_check', 250], ['collection', 4000, 25], ['check_error', 2100, 450], ['outstanding_check', 250], ['bank_fee', 90], ['interest', 1200], ['outstanding_check', 15]]}, {'adjusted_bank': 11985, 'adjusted_book': 16735, 'reconciled': False, 'entries': [['collection', 3975], ['check_error', 1650], ['bank_fee', -90], ['interest', 1200]]}], ['control 1', {'bank': 12500, 'book': 11800, 'items': [['nsf', 400], ['bank_fee', 250], ['bank_error', 250]]}, {'adjusted_bank': 12750, 'adjusted_book': 11150, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -250]]}], ['control 2', {'bank': 10000, 'book': 10000, 'items': [['outstanding_check', 90], ['memo', 250], ['bank_fee', 15], ['interest', 1200], ['memo', 250], ['deposit_in_transit', 15]]}, {'adjusted_bank': 9925, 'adjusted_book': 11185, 'reconciled': False, 'entries': [['bank_fee', -15], ['interest', 1200]]}], ['control 3', {'bank': 8000, 'book': 9000, 'items': [['check_error', 450, 459], ['outstanding_check', 400], ['interest', 1200]]}, {'adjusted_bank': 7600, 'adjusted_book': 10191, 'reconciled': False, 'entries': [['check_error', -9], ['interest', 1200]]}], ['control 4', {'bank': 10000, 'book': 11800, 'items': [['bank_error', -250], ['deposit_in_transit', 250], ['bank_fee', 250]]}, {'adjusted_bank': 10000, 'adjusted_book': 11550, 'reconciled': False, 'entries': [['bank_fee', -250]]}], ['control 5', {'bank': 8000, 'book': 10000, 'items': [['collection', 12000, 0], ['interest', 400], ['outstanding_check', 90], ['nsf', 90], ['bank_error', -1200], ['nsf', 400]]}, {'adjusted_bank': 6710, 'adjusted_book': 21910, 'reconciled': False, 'entries': [['collection', 12000], ['interest', 400], ['nsf', -90], ['nsf', -400]]}], ['control 6', {'bank': 8000, 'book': 10000, 'items': [['bank_fee', 15], ['deposit_in_transit', 15], ['outstanding_check', 250]]}, {'adjusted_bank': 7765, 'adjusted_book': 9985, 'reconciled': False, 'entries': [['bank_fee', -15]]}]]]
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: collection fee netting{'adjusted_bank': 11185, 'adjusted_book': 11695, 'entries': [['collection', 2515], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]], 'reconciled': False}{'adjusted_bank': 11185, 'adjusted_book': 11665, 'entries': [['collection', 2485], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]], 'reconciled': False}Failed
control 1{'adjusted_bank': 11200, 'adjusted_book': 8725, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]], 'reconciled': False}{'adjusted_bank': 11200, 'adjusted_book': 8725, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]], 'reconciled': False}Passed
control 2{'adjusted_bank': 8000, 'adjusted_book': 10265, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]], 'reconciled': False}{'adjusted_bank': 8000, 'adjusted_book': 10265, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]], 'reconciled': False}Passed
control 3{'adjusted_bank': 8400, 'adjusted_book': 9015, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]], 'reconciled': False}{'adjusted_bank': 8400, 'adjusted_book': 9015, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]], 'reconciled': False}Passed
control 4{'adjusted_bank': 7750, 'adjusted_book': 8565, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]], 'reconciled': False}{'adjusted_bank': 7750, 'adjusted_book': 8565, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]], 'reconciled': False}Passed
control 5{'adjusted_bank': 12000, 'adjusted_book': 8710, 'entries': [['bank_fee', -90], ['bank_fee', -1200]], 'reconciled': False}{'adjusted_bank': 12000, 'adjusted_book': 8710, 'entries': [['bank_fee', -90], ['bank_fee', -1200]], 'reconciled': False}Passed
control 6{'adjusted_bank': 8650, 'adjusted_book': 11000, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]], 'reconciled': False}{'adjusted_bank': 8650, 'adjusted_book': 11000, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]], 'reconciled': False}Passed

SHA-256 / 32f373e8d7510236c7073953cc9e9586164898519111dd0dceb279894eb3d1b6

3 / The verified repair

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

N = 1
observations = []
def solve(x):
    bank = x['bank']
    book = x['book']
    entries = []
    for item in x['items']:
        kind = item[0]
        if kind == 'deposit_in_transit':
            bank += item[1]
        elif kind == 'outstanding_check':
            bank -= item[1]
        elif kind == 'bank_error':
            bank += item[1]
        else:
            if kind == 'bank_fee' or kind == 'nsf':
                adj = -item[1]
            elif kind == 'interest':
                adj = item[1]
            elif kind == 'collection':
                adj = item[1] - item[2]
            elif kind == 'check_error':
                adj = item[1] - item[2]
            else:
                continue
            book += adj
            entries.append([kind, adj])
    return {'adjusted_bank': bank, 'adjusted_book': book, 'reconciled': bank == book, 'entries': entries}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: collection fee netting', {'bank': 10000, 'book': 9000, 'items': [['deposit_in_transit', 1200], ['collection', 2500, 15], ['outstanding_check', 15], ['check_error', 540, 450], ['check_error', 540, 540], ['check_error', 1200, 1020], ['nsf', 90]]}, {'adjusted_bank': 11185, 'adjusted_book': 11665, 'reconciled': False, 'entries': [['collection', 2485], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]]}], ['control 1', {'bank': 10000, 'book': 10000, 'items': [['bank_fee', 90], ['interest', 15], ['bank_error', 1200], ['nsf', 1200], ['memo', 250], ['memo', 1200]]}, {'adjusted_bank': 11200, 'adjusted_book': 8725, 'reconciled': False, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]]}], ['control 2', {'bank': 8000, 'book': 9000, 'items': [['interest', 15], ['bank_fee', 400], ['check_error', 2100, 450]]}, {'adjusted_bank': 8000, 'adjusted_book': 10265, 'reconciled': False, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]]}], ['control 3', {'bank': 8000, 'book': 9000, 'items': [['memo', 15], ['check_error', 540, 450], ['bank_error', 400], ['interest', 15], ['bank_fee', 90]]}, {'adjusted_bank': 8400, 'adjusted_book': 9015, 'reconciled': False, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]]}], ['control 4', {'bank': 8000, 'book': 10000, 'items': [['nsf', 400], ['memo', 90], ['bank_fee', 15], ['bank_fee', 1200], ['check_error', 1200, 1020], ['outstanding_check', 250]]}, {'adjusted_bank': 7750, 'adjusted_book': 8565, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]]}], ['control 5', {'bank': 10000, 'book': 10000, 'items': [['deposit_in_transit', 1200], ['deposit_in_transit', 400], ['bank_fee', 90], ['bank_fee', 1200], ['deposit_in_transit', 400]]}, {'adjusted_bank': 12000, 'adjusted_book': 8710, 'reconciled': False, 'entries': [['bank_fee', -90], ['bank_fee', -1200]]}], ['control 6', {'bank': 8000, 'book': 9000, 'items': [['interest', 1200], ['bank_error', 400], ['interest', 400], ['bank_error', 250], ['interest', 400]]}, {'adjusted_bank': 8650, 'adjusted_book': 11000, 'reconciled': False, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]]}]], [['regression: collection fee netting', {'bank': 8000, 'book': 9000, 'items': [['collection', 4000, 25], ['nsf', 400], ['bank_fee', 15], ['deposit_in_transit', 400]]}, {'adjusted_bank': 8400, 'adjusted_book': 12560, 'reconciled': False, 'entries': [['collection', 3975], ['nsf', -400], ['bank_fee', -15]]}], ['control 1', {'bank': 8000, 'book': 9000, 'items': [['deposit_in_transit', 400], ['outstanding_check', 400], ['memo', 15], ['outstanding_check', 250], ['memo', 1200], ['deposit_in_transit', 250]]}, {'adjusted_bank': 8000, 'adjusted_book': 9000, 'reconciled': False, 'entries': []}], ['control 2', {'bank': 12500, 'book': 9000, 'items': [['nsf', 400], ['bank_error', -90], ['bank_fee', 90]]}, {'adjusted_bank': 12410, 'adjusted_book': 8510, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -90]]}], ['control 3', {'bank': 8000, 'book': 11800, 'items': [['memo', 400], ['bank_fee', 1200], ['interest', 90], ['memo', 400], ['interest', 15], ['bank_error', -400], ['memo', 250]]}, {'adjusted_bank': 7600, 'adjusted_book': 10705, 'reconciled': False, 'entries': [['bank_fee', -1200], ['interest', 90], ['interest', 15]]}], ['control 4', {'bank': 10000, 'book': 11800, 'items': [['check_error', 2100, 540], ['nsf', 15], ['interest', 400], ['outstanding_check', 400], ['bank_error', -400], ['deposit_in_transit', 15]]}, {'adjusted_bank': 9215, 'adjusted_book': 13745, 'reconciled': False, 'entries': [['check_error', 1560], ['nsf', -15], ['interest', 400]]}], ['control 5', {'bank': 8000, 'book': 11800, 'items': [['bank_fee', 1200], ['interest', 250], ['bank_error', -1200]]}, {'adjusted_bank': 6800, 'adjusted_book': 10850, 'reconciled': False, 'entries': [['bank_fee', -1200], ['interest', 250]]}], ['control 6', {'bank': 12500, 'book': 9000, 'items': [['bank_error', -250], ['interest', 250], ['check_error', 1200, 1209], ['bank_fee', 90], ['bank_error', -400]]}, {'adjusted_bank': 11850, 'adjusted_book': 9151, 'reconciled': False, 'entries': [['interest', 250], ['check_error', -9], ['bank_fee', -90]]}]], [['regression: collection fee netting', {'bank': 10000, 'book': 11800, 'items': [['collection', 4000, 15], ['outstanding_check', 1200], ['bank_error', 400], ['bank_fee', 1200], ['bank_error', 400]]}, {'adjusted_bank': 9600, 'adjusted_book': 14585, 'reconciled': False, 'entries': [['collection', 3985], ['bank_fee', -1200]]}], ['control 1', {'bank': 10000, 'book': 11800, 'items': [['deposit_in_transit', 1200], ['check_error', 450, 459], ['check_error', 540, 450], ['bank_error', 15]]}, {'adjusted_bank': 11215, 'adjusted_book': 11881, 'reconciled': False, 'entries': [['check_error', -9], ['check_error', 90]]}], ['control 2', {'bank': 8000, 'book': 11800, 'items': [['check_error', 450, 450], ['outstanding_check', 1200], ['bank_error', -400], ['check_error', 2100, 2010]]}, {'adjusted_bank': 6400, 'adjusted_book': 11890, 'reconciled': False, 'entries': [['check_error', 0], ['check_error', 90]]}], ['control 3', {'bank': 10000, 'book': 9000, 'items': [['deposit_in_transit', 1200], ['interest', 250], ['nsf', 250], ['outstanding_check', 400], ['deposit_in_transit', 15], ['collection', 12000, 0]]}, {'adjusted_bank': 10815, 'adjusted_book': 21000, 'reconciled': False, 'entries': [['interest', 250], ['nsf', -250], ['collection', 12000]]}], ['control 4', {'bank': 10000, 'book': 10000, 'items': [['interest', 90], ['memo', 250], ['memo', 15], ['check_error', 540, 540], ['bank_fee', 400]]}, {'adjusted_bank': 10000, 'adjusted_book': 9690, 'reconciled': False, 'entries': [['interest', 90], ['check_error', 0], ['bank_fee', -400]]}], ['control 5', {'bank': 12500, 'book': 10000, 'items': [['deposit_in_transit', 250], ['interest', 15], ['bank_error', 90], ['interest', 90], ['collection', 150, 0], ['outstanding_check', 400]]}, {'adjusted_bank': 12440, 'adjusted_book': 10255, 'reconciled': False, 'entries': [['interest', 15], ['interest', 90], ['collection', 150]]}], ['control 6', {'bank': 10000, 'book': 11800, 'items': [['bank_error', 90], ['outstanding_check', 1200], ['collection', 900, 0], ['deposit_in_transit', 1200], ['deposit_in_transit', 15], ['interest', 90], ['check_error', 450, 540]]}, {'adjusted_bank': 10105, 'adjusted_book': 12700, 'reconciled': False, 'entries': [['collection', 900], ['interest', 90], ['check_error', -90]]}]], [['regression: collection fee netting', {'bank': 12500, 'book': 10000, 'items': [['deposit_in_transit', 15], ['bank_error', -15], ['nsf', 90], ['collection', 2500, 25], ['outstanding_check', 90], ['collection', 900, 0]]}, {'adjusted_bank': 12410, 'adjusted_book': 13285, 'reconciled': False, 'entries': [['nsf', -90], ['collection', 2475], ['collection', 900]]}], ['control 1', {'bank': 12500, 'book': 11800, 'items': [['collection', 4000, 0], ['bank_error', 400], ['check_error', 450, 459]]}, {'adjusted_bank': 12900, 'adjusted_book': 15791, 'reconciled': False, 'entries': [['collection', 4000], ['check_error', -9]]}], ['control 2', {'bank': 12500, 'book': 9000, 'items': [['deposit_in_transit', 250], ['bank_error', -90], ['bank_error', 90]]}, {'adjusted_bank': 12750, 'adjusted_book': 9000, 'reconciled': False, 'entries': []}], ['control 3', {'bank': 8000, 'book': 10000, 'items': [['deposit_in_transit', 400], ['deposit_in_transit', 1200], ['memo', 90], ['interest', 250], ['check_error', 540, 540], ['check_error', 2100, 2109], ['interest', 250]]}, {'adjusted_bank': 9600, 'adjusted_book': 10491, 'reconciled': False, 'entries': [['interest', 250], ['check_error', 0], ['check_error', -9], ['interest', 250]]}], ['control 4', {'bank': 8000, 'book': 10000, 'items': [['deposit_in_transit', 90], ['bank_error', 15], ['collection', 4000, 0], ['interest', 250]]}, {'adjusted_bank': 8105, 'adjusted_book': 14250, 'reconciled': False, 'entries': [['collection', 4000], ['interest', 250]]}], ['control 5', {'bank': 12500, 'book': 9000, 'items': [['bank_error', -1200], ['memo', 15], ['bank_fee', 15], ['outstanding_check', 400], ['outstanding_check', 400]]}, {'adjusted_bank': 10500, 'adjusted_book': 8985, 'reconciled': False, 'entries': [['bank_fee', -15]]}], ['control 6', {'bank': 8000, 'book': 9000, 'items': [['deposit_in_transit', 250], ['bank_error', -90], ['deposit_in_transit', 400], ['collection', 12000, 0]]}, {'adjusted_bank': 8560, 'adjusted_book': 21000, 'reconciled': False, 'entries': [['collection', 12000]]}]], [['regression: collection fee netting', {'bank': 12500, 'book': 10000, 'items': [['outstanding_check', 250], ['collection', 4000, 25], ['check_error', 2100, 450], ['outstanding_check', 250], ['bank_fee', 90], ['interest', 1200], ['outstanding_check', 15]]}, {'adjusted_bank': 11985, 'adjusted_book': 16735, 'reconciled': False, 'entries': [['collection', 3975], ['check_error', 1650], ['bank_fee', -90], ['interest', 1200]]}], ['control 1', {'bank': 12500, 'book': 11800, 'items': [['nsf', 400], ['bank_fee', 250], ['bank_error', 250]]}, {'adjusted_bank': 12750, 'adjusted_book': 11150, 'reconciled': False, 'entries': [['nsf', -400], ['bank_fee', -250]]}], ['control 2', {'bank': 10000, 'book': 10000, 'items': [['outstanding_check', 90], ['memo', 250], ['bank_fee', 15], ['interest', 1200], ['memo', 250], ['deposit_in_transit', 15]]}, {'adjusted_bank': 9925, 'adjusted_book': 11185, 'reconciled': False, 'entries': [['bank_fee', -15], ['interest', 1200]]}], ['control 3', {'bank': 8000, 'book': 9000, 'items': [['check_error', 450, 459], ['outstanding_check', 400], ['interest', 1200]]}, {'adjusted_bank': 7600, 'adjusted_book': 10191, 'reconciled': False, 'entries': [['check_error', -9], ['interest', 1200]]}], ['control 4', {'bank': 10000, 'book': 11800, 'items': [['bank_error', -250], ['deposit_in_transit', 250], ['bank_fee', 250]]}, {'adjusted_bank': 10000, 'adjusted_book': 11550, 'reconciled': False, 'entries': [['bank_fee', -250]]}], ['control 5', {'bank': 8000, 'book': 10000, 'items': [['collection', 12000, 0], ['interest', 400], ['outstanding_check', 90], ['nsf', 90], ['bank_error', -1200], ['nsf', 400]]}, {'adjusted_bank': 6710, 'adjusted_book': 21910, 'reconciled': False, 'entries': [['collection', 12000], ['interest', 400], ['nsf', -90], ['nsf', -400]]}], ['control 6', {'bank': 8000, 'book': 10000, 'items': [['bank_fee', 15], ['deposit_in_transit', 15], ['outstanding_check', 250]]}, {'adjusted_bank': 7765, 'adjusted_book': 9985, 'reconciled': False, 'entries': [['bank_fee', -15]]}]]]
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: collection fee netting{'adjusted_bank': 11185, 'adjusted_book': 11665, 'entries': [['collection', 2485], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]], 'reconciled': False}{'adjusted_bank': 11185, 'adjusted_book': 11665, 'entries': [['collection', 2485], ['check_error', 90], ['check_error', 0], ['check_error', 180], ['nsf', -90]], 'reconciled': False}Passed
control 1{'adjusted_bank': 11200, 'adjusted_book': 8725, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]], 'reconciled': False}{'adjusted_bank': 11200, 'adjusted_book': 8725, 'entries': [['bank_fee', -90], ['interest', 15], ['nsf', -1200]], 'reconciled': False}Passed
control 2{'adjusted_bank': 8000, 'adjusted_book': 10265, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]], 'reconciled': False}{'adjusted_bank': 8000, 'adjusted_book': 10265, 'entries': [['interest', 15], ['bank_fee', -400], ['check_error', 1650]], 'reconciled': False}Passed
control 3{'adjusted_bank': 8400, 'adjusted_book': 9015, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]], 'reconciled': False}{'adjusted_bank': 8400, 'adjusted_book': 9015, 'entries': [['check_error', 90], ['interest', 15], ['bank_fee', -90]], 'reconciled': False}Passed
control 4{'adjusted_bank': 7750, 'adjusted_book': 8565, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]], 'reconciled': False}{'adjusted_bank': 7750, 'adjusted_book': 8565, 'entries': [['nsf', -400], ['bank_fee', -15], ['bank_fee', -1200], ['check_error', 180]], 'reconciled': False}Passed
control 5{'adjusted_bank': 12000, 'adjusted_book': 8710, 'entries': [['bank_fee', -90], ['bank_fee', -1200]], 'reconciled': False}{'adjusted_bank': 12000, 'adjusted_book': 8710, 'entries': [['bank_fee', -90], ['bank_fee', -1200]], 'reconciled': False}Passed
control 6{'adjusted_bank': 8650, 'adjusted_book': 11000, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]], 'reconciled': False}{'adjusted_bank': 8650, 'adjusted_book': 11000, 'entries': [['interest', 1200], ['interest', 400], ['interest', 400]], 'reconciled': False}Passed

SHA-256 / 86fc012213d4e55301668efd3473b3bc2e4f89a40c30f58c5e30469ee8c8e824

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 2026-09-29T14:46:22.132393+00:00.

Case digest / 831fad66dded8f309cf8850e0290c0f7ab022018015c8bb613b678bdb23ae797