FA-58186 / Double-entry ledger accounting / Open access
VAT invoice journal: exclusive receivable · case 01
Customers are billed without the tax that is posted to tax payable.
ROOT CAUSE
The exclusive receivable omits tax.
VERIFIED REPAIR
Add the posted tax total to the net amount.
Unsuccessful approach: Recomputing tax per line ignores invoice-level rounding, so the entry no longer balances.
Case contract
x = {'mode': 'inclusive'|'exclusive', 'rounding': 'line'|'invoice', 'lines': [[amount, rate_bp, account]]}. Exclusive: tax = amount*bp/10000. Inclusive: tax = amount*bp/(10000+bp). Rounding is half-up to the cent, per line ('line', summed per rate) or once per rate on the summed amounts ('invoice'). Tax is keyed by str(rate_bp). Inclusive: receivable = sum amounts, net = receivable - total tax. Exclusive: net = sum amounts, receivable = net + total tax. Return {'receivable', 'net', 'tax'}.
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):
def rnd(n, d):
q, r = divmod(n, d)
return q + (1 if 2 * r >= d else 0)
incl = x['mode'] == 'inclusive'
groups = {}
tax = {}
for amount, bp, acct in x['lines']:
denom = 10000 + bp if incl else 10000
key = str(bp)
if x['rounding'] == 'line':
tax[key] = tax.get(key, 0) + rnd(amount * bp, denom)
groups[key] = groups.get(key, 0) + amount
if x['rounding'] == 'invoice':
for key, total in groups.items():
bp = int(key)
tax[key] = rnd(total * bp, 10000 + bp if incl else 10000)
gross_in = sum(groups.values())
total_tax = sum(tax.values())
if incl:
receivable = gross_in
net = gross_in - total_tax
else:
receivable = gross_in
net = gross_in
return {'receivable': receivable, 'net': net, 'tax': tax}
def check(label, actual, expected):
observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 1900, 'sales'], [15, 700, 'sales']]}, {'receivable': 2991, 'net': 2515, 'tax': {'1900': 475, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 700, 'services'], [2500, 2100, 'sales'], [15, 0, 'services'], [105, 700, 'services'], [5, 700, 'services']]}, {'receivable': 5833, 'net': 5125, 'tax': {'700': 183, '2100': 525, '0': 0}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [12345, 2100, 'sales'], [2500, 500, 'services'], [105, 2100, 'services']]}, {'receivable': 16949, 'net': 14322, 'tax': {'2100': 2508, '500': 119}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[999, 2100, 'sales'], [105, 500, 'services'], [999, 0, 'services']]}, {'receivable': 2103, 'net': 1925, 'tax': {'2100': 173, '500': 5, '0': 0}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services'], [15, 2000, 'services'], [15, 0, 'sales'], [1000, 2100, 'services'], [15, 500, 'sales']]}, {'receivable': 1060, 'net': 880, 'tax': {'1900': 2, '2000': 3, '0': 0, '2100': 174, '500': 1}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 2100, 'sales'], [15, 2100, 'sales'], [5, 500, 'sales'], [12345, 0, 'sales']]}, {'receivable': 12370, 'net': 12366, 'tax': {'2100': 4, '500': 0, '0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2000, 'sales'], [12345, 2000, 'services'], [5, 2000, 'sales'], [15, 700, 'services']]}, {'receivable': 24710, 'net': 20592, 'tax': {'2000': 4117, '700': 1}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services']]}, {'receivable': 18, 'net': 15, 'tax': {'1900': 3}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 2100, 'services'], [12345, 700, 'services'], [12345, 2100, 'services'], [105, 700, 'services']]}, {'receivable': 28266, 'net': 24800, 'tax': {'2100': 2594, '700': 872}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 1014, 'net': 965, 'tax': {'500': 48, '700': 1}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[2500, 500, 'services'], [105, 500, 'sales']]}, {'receivable': 2605, 'net': 2481, 'tax': {'500': 124}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 0, 'sales']]}, {'receivable': 1999, 'net': 1999, 'tax': {'0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 700, 'services'], [12345, 700, 'services'], [999, 1900, 'sales'], [1999, 2000, 'sales']]}, {'receivable': 15358, 'net': 14056, 'tax': {'700': 809, '1900': 160, '2000': 333}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 500, 'services'], [2500, 2100, 'sales'], [1999, 2100, 'services']]}, {'receivable': 4514, 'net': 3732, 'tax': {'500': 1, '2100': 781}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1999, 2100, 'sales'], [5, 2100, 'sales'], [12345, 0, 'services'], [2500, 2000, 'sales']]}, {'receivable': 17770, 'net': 16849, 'tax': {'2100': 421, '0': 0, '2000': 500}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'services'], [105, 1900, 'sales'], [12345, 700, 'services'], [12345, 2100, 'services'], [12345, 2100, 'services']]}, {'receivable': 46184, 'net': 39640, 'tax': {'1900': 495, '700': 864, '2100': 5185}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 0, 'sales']]}, {'receivable': 999, 'net': 999, 'tax': {'0': 0}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [105, 700, 'sales']]}, {'receivable': 12450, 'net': 11636, 'tax': {'700': 814}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'sales'], [105, 2000, 'sales'], [2500, 0, 'services']]}, {'receivable': 4604, 'net': 4239, 'tax': {'2100': 347, '2000': 18, '0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2100, 'sales'], [999, 0, 'sales'], [1000, 1900, 'sales'], [5, 0, 'sales'], [2500, 500, 'sales']]}, {'receivable': 16849, 'net': 14427, 'tax': {'2100': 2143, '0': 0, '1900': 160, '500': 119}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1000, 2000, 'sales'], [1999, 1900, 'sales'], [2500, 1900, 'sales']]}, {'receivable': 5499, 'net': 4614, 'tax': {'2000': 167, '1900': 718}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'sales'], [2500, 1900, 'services'], [15, 700, 'sales']]}, {'receivable': 3009, 'net': 2530, 'tax': {'1900': 478, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 700, 'services'], [1000, 700, 'sales'], [5, 2100, 'services'], [105, 700, 'services'], [105, 2000, 'services']]}, {'receivable': 1427, 'net': 1320, 'tax': {'700': 85, '2100': 1, '2000': 21}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 2100, 'sales'], [15, 2100, 'sales'], [105, 0, 'sales'], [1999, 1900, 'sales']]}, {'receivable': 2134, 'net': 1810, 'tax': {'2100': 5, '0': 0, '1900': 319}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 0, 'services'], [105, 500, 'sales'], [1000, 700, 'sales'], [5, 2100, 'services'], [5, 0, 'services']]}, {'receivable': 1120, 'net': 1049, 'tax': {'0': 0, '500': 5, '700': 65, '2100': 1}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 700, 'sales']]}, {'receivable': 1999, 'net': 1868, 'tax': {'700': 131}}], ['control 4', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 0, 'sales']]}, {'receivable': 1000, 'net': 1000, 'tax': {'0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 1900, 'services'], [1000, 0, 'sales'], [2500, 700, 'services'], [1000, 1900, 'services'], [105, 2100, 'services']]}, {'receivable': 5604, 'net': 5103, 'tax': {'1900': 319, '0': 0, '700': 164, '2100': 18}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 500, 'sales']]}, {'receivable': 16, 'net': 15, 'tax': {'500': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'sales'], [999, 1900, 'sales'], [105, 700, 'sales'], [2500, 500, 'services'], [12345, 1900, 'sales']]}, {'receivable': 21591, 'net': 18449, 'tax': {'1900': 3010, '700': 7, '500': 125}}], ['control 1', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 0, 'sales'], [1999, 0, 'services'], [999, 700, 'services'], [15, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 4027, 'net': 3788, 'tax': {'0': 0, '700': 65, '500': 1, '2100': 173}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[5, 700, 'services'], [2500, 1900, 'sales'], [1999, 1900, 'services'], [5, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 5508, 'net': 4617, 'tax': {'700': 0, '1900': 718, '500': 0, '2100': 173}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [15, 500, 'sales'], [1999, 700, 'sales'], [2500, 2100, 'sales'], [12345, 700, 'services']]}, {'receivable': 18858, 'net': 17138, 'tax': {'2100': 781, '500': 1, '700': 938}}], ['control 4', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1000, 700, 'services'], [5, 2000, 'services'], [1999, 2000, 'services']]}, {'receivable': 3004, 'net': 2605, 'tax': {'700': 65, '2000': 334}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[105, 2100, 'sales'], [1000, 2000, 'sales'], [1999, 500, 'sales'], [12345, 2000, 'services'], [1000, 500, 'sales']]}, {'receivable': 16449, 'net': 14063, 'tax': {'2100': 18, '2000': 2225, '500': 143}}]]]
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 fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression: exclusive receivable | {'net': 2515, 'receivable': 2515, 'tax': {'1900': 475, '700': 1}} | {'net': 2515, 'receivable': 2991, 'tax': {'1900': 475, '700': 1}} | Failed |
| regression: exclusive receivable, partial-repair probe | {'net': 5125, 'receivable': 5125, 'tax': {'0': 0, '2100': 525, '700': 183}} | {'net': 5125, 'receivable': 5833, 'tax': {'0': 0, '2100': 525, '700': 183}} | Failed |
| control 1 | {'net': 14322, 'receivable': 16949, 'tax': {'2100': 2508, '500': 119}} | {'net': 14322, 'receivable': 16949, 'tax': {'2100': 2508, '500': 119}} | Passed |
| control 2 | {'net': 1925, 'receivable': 2103, 'tax': {'0': 0, '2100': 173, '500': 5}} | {'net': 1925, 'receivable': 2103, 'tax': {'0': 0, '2100': 173, '500': 5}} | Passed |
| control 3 | {'net': 880, 'receivable': 1060, 'tax': {'0': 0, '1900': 2, '2000': 3, '2100': 174, '500': 1}} | {'net': 880, 'receivable': 1060, 'tax': {'0': 0, '1900': 2, '2000': 3, '2100': 174, '500': 1}} | Passed |
| control 4 | {'net': 12366, 'receivable': 12370, 'tax': {'0': 0, '2100': 4, '500': 0}} | {'net': 12366, 'receivable': 12370, 'tax': {'0': 0, '2100': 4, '500': 0}} | Passed |
| control 5 | {'net': 20592, 'receivable': 24710, 'tax': {'2000': 4117, '700': 1}} | {'net': 20592, 'receivable': 24710, 'tax': {'2000': 4117, '700': 1}} | Passed |
SHA-256 / b1805de059d39488ec1d80918818d1e1e1f24edc99d36d6c8a49b539bcc124e4
2 / The unsuccessful fix
Exit 1"""Failure Map reference implementation. Python standard library only."""
import json
N = 1
observations = []
def solve(x):
def rnd(n, d):
q, r = divmod(n, d)
return q + (1 if 2 * r >= d else 0)
incl = x['mode'] == 'inclusive'
groups = {}
tax = {}
for amount, bp, acct in x['lines']:
denom = 10000 + bp if incl else 10000
key = str(bp)
if x['rounding'] == 'line':
tax[key] = tax.get(key, 0) + rnd(amount * bp, denom)
groups[key] = groups.get(key, 0) + amount
if x['rounding'] == 'invoice':
for key, total in groups.items():
bp = int(key)
tax[key] = rnd(total * bp, 10000 + bp if incl else 10000)
gross_in = sum(groups.values())
total_tax = sum(tax.values())
if incl:
receivable = gross_in
net = gross_in - total_tax
else:
receivable = gross_in + sum(rnd(a * b, 10000) for a, b, _ in x['lines'])
net = gross_in
return {'receivable': receivable, 'net': net, 'tax': tax}
def check(label, actual, expected):
observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 1900, 'sales'], [15, 700, 'sales']]}, {'receivable': 2991, 'net': 2515, 'tax': {'1900': 475, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 700, 'services'], [2500, 2100, 'sales'], [15, 0, 'services'], [105, 700, 'services'], [5, 700, 'services']]}, {'receivable': 5833, 'net': 5125, 'tax': {'700': 183, '2100': 525, '0': 0}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [12345, 2100, 'sales'], [2500, 500, 'services'], [105, 2100, 'services']]}, {'receivable': 16949, 'net': 14322, 'tax': {'2100': 2508, '500': 119}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[999, 2100, 'sales'], [105, 500, 'services'], [999, 0, 'services']]}, {'receivable': 2103, 'net': 1925, 'tax': {'2100': 173, '500': 5, '0': 0}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services'], [15, 2000, 'services'], [15, 0, 'sales'], [1000, 2100, 'services'], [15, 500, 'sales']]}, {'receivable': 1060, 'net': 880, 'tax': {'1900': 2, '2000': 3, '0': 0, '2100': 174, '500': 1}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 2100, 'sales'], [15, 2100, 'sales'], [5, 500, 'sales'], [12345, 0, 'sales']]}, {'receivable': 12370, 'net': 12366, 'tax': {'2100': 4, '500': 0, '0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2000, 'sales'], [12345, 2000, 'services'], [5, 2000, 'sales'], [15, 700, 'services']]}, {'receivable': 24710, 'net': 20592, 'tax': {'2000': 4117, '700': 1}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services']]}, {'receivable': 18, 'net': 15, 'tax': {'1900': 3}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 2100, 'services'], [12345, 700, 'services'], [12345, 2100, 'services'], [105, 700, 'services']]}, {'receivable': 28266, 'net': 24800, 'tax': {'2100': 2594, '700': 872}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 1014, 'net': 965, 'tax': {'500': 48, '700': 1}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[2500, 500, 'services'], [105, 500, 'sales']]}, {'receivable': 2605, 'net': 2481, 'tax': {'500': 124}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 0, 'sales']]}, {'receivable': 1999, 'net': 1999, 'tax': {'0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 700, 'services'], [12345, 700, 'services'], [999, 1900, 'sales'], [1999, 2000, 'sales']]}, {'receivable': 15358, 'net': 14056, 'tax': {'700': 809, '1900': 160, '2000': 333}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 500, 'services'], [2500, 2100, 'sales'], [1999, 2100, 'services']]}, {'receivable': 4514, 'net': 3732, 'tax': {'500': 1, '2100': 781}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1999, 2100, 'sales'], [5, 2100, 'sales'], [12345, 0, 'services'], [2500, 2000, 'sales']]}, {'receivable': 17770, 'net': 16849, 'tax': {'2100': 421, '0': 0, '2000': 500}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'services'], [105, 1900, 'sales'], [12345, 700, 'services'], [12345, 2100, 'services'], [12345, 2100, 'services']]}, {'receivable': 46184, 'net': 39640, 'tax': {'1900': 495, '700': 864, '2100': 5185}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 0, 'sales']]}, {'receivable': 999, 'net': 999, 'tax': {'0': 0}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [105, 700, 'sales']]}, {'receivable': 12450, 'net': 11636, 'tax': {'700': 814}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'sales'], [105, 2000, 'sales'], [2500, 0, 'services']]}, {'receivable': 4604, 'net': 4239, 'tax': {'2100': 347, '2000': 18, '0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2100, 'sales'], [999, 0, 'sales'], [1000, 1900, 'sales'], [5, 0, 'sales'], [2500, 500, 'sales']]}, {'receivable': 16849, 'net': 14427, 'tax': {'2100': 2143, '0': 0, '1900': 160, '500': 119}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1000, 2000, 'sales'], [1999, 1900, 'sales'], [2500, 1900, 'sales']]}, {'receivable': 5499, 'net': 4614, 'tax': {'2000': 167, '1900': 718}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'sales'], [2500, 1900, 'services'], [15, 700, 'sales']]}, {'receivable': 3009, 'net': 2530, 'tax': {'1900': 478, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 700, 'services'], [1000, 700, 'sales'], [5, 2100, 'services'], [105, 700, 'services'], [105, 2000, 'services']]}, {'receivable': 1427, 'net': 1320, 'tax': {'700': 85, '2100': 1, '2000': 21}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 2100, 'sales'], [15, 2100, 'sales'], [105, 0, 'sales'], [1999, 1900, 'sales']]}, {'receivable': 2134, 'net': 1810, 'tax': {'2100': 5, '0': 0, '1900': 319}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 0, 'services'], [105, 500, 'sales'], [1000, 700, 'sales'], [5, 2100, 'services'], [5, 0, 'services']]}, {'receivable': 1120, 'net': 1049, 'tax': {'0': 0, '500': 5, '700': 65, '2100': 1}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 700, 'sales']]}, {'receivable': 1999, 'net': 1868, 'tax': {'700': 131}}], ['control 4', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 0, 'sales']]}, {'receivable': 1000, 'net': 1000, 'tax': {'0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 1900, 'services'], [1000, 0, 'sales'], [2500, 700, 'services'], [1000, 1900, 'services'], [105, 2100, 'services']]}, {'receivable': 5604, 'net': 5103, 'tax': {'1900': 319, '0': 0, '700': 164, '2100': 18}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 500, 'sales']]}, {'receivable': 16, 'net': 15, 'tax': {'500': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'sales'], [999, 1900, 'sales'], [105, 700, 'sales'], [2500, 500, 'services'], [12345, 1900, 'sales']]}, {'receivable': 21591, 'net': 18449, 'tax': {'1900': 3010, '700': 7, '500': 125}}], ['control 1', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 0, 'sales'], [1999, 0, 'services'], [999, 700, 'services'], [15, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 4027, 'net': 3788, 'tax': {'0': 0, '700': 65, '500': 1, '2100': 173}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[5, 700, 'services'], [2500, 1900, 'sales'], [1999, 1900, 'services'], [5, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 5508, 'net': 4617, 'tax': {'700': 0, '1900': 718, '500': 0, '2100': 173}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [15, 500, 'sales'], [1999, 700, 'sales'], [2500, 2100, 'sales'], [12345, 700, 'services']]}, {'receivable': 18858, 'net': 17138, 'tax': {'2100': 781, '500': 1, '700': 938}}], ['control 4', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1000, 700, 'services'], [5, 2000, 'services'], [1999, 2000, 'services']]}, {'receivable': 3004, 'net': 2605, 'tax': {'700': 65, '2000': 334}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[105, 2100, 'sales'], [1000, 2000, 'sales'], [1999, 500, 'sales'], [12345, 2000, 'services'], [1000, 500, 'sales']]}, {'receivable': 16449, 'net': 14063, 'tax': {'2100': 18, '2000': 2225, '500': 143}}]]]
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 fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression: exclusive receivable | {'net': 2515, 'receivable': 2991, 'tax': {'1900': 475, '700': 1}} | {'net': 2515, 'receivable': 2991, 'tax': {'1900': 475, '700': 1}} | Passed |
| regression: exclusive receivable, partial-repair probe | {'net': 5125, 'receivable': 5832, 'tax': {'0': 0, '2100': 525, '700': 183}} | {'net': 5125, 'receivable': 5833, 'tax': {'0': 0, '2100': 525, '700': 183}} | Failed |
| control 1 | {'net': 14322, 'receivable': 16949, 'tax': {'2100': 2508, '500': 119}} | {'net': 14322, 'receivable': 16949, 'tax': {'2100': 2508, '500': 119}} | Passed |
| control 2 | {'net': 1925, 'receivable': 2103, 'tax': {'0': 0, '2100': 173, '500': 5}} | {'net': 1925, 'receivable': 2103, 'tax': {'0': 0, '2100': 173, '500': 5}} | Passed |
| control 3 | {'net': 880, 'receivable': 1060, 'tax': {'0': 0, '1900': 2, '2000': 3, '2100': 174, '500': 1}} | {'net': 880, 'receivable': 1060, 'tax': {'0': 0, '1900': 2, '2000': 3, '2100': 174, '500': 1}} | Passed |
| control 4 | {'net': 12366, 'receivable': 12370, 'tax': {'0': 0, '2100': 4, '500': 0}} | {'net': 12366, 'receivable': 12370, 'tax': {'0': 0, '2100': 4, '500': 0}} | Passed |
| control 5 | {'net': 20592, 'receivable': 24710, 'tax': {'2000': 4117, '700': 1}} | {'net': 20592, 'receivable': 24710, 'tax': {'2000': 4117, '700': 1}} | Passed |
SHA-256 / 59d171275488a0a427353c574dc4ff43225cfb17c65a3430ab567d7f105f6b54
3 / The verified repair
Exit 0"""Failure Map reference implementation. Python standard library only."""
import json
N = 1
observations = []
def solve(x):
def rnd(n, d):
q, r = divmod(n, d)
return q + (1 if 2 * r >= d else 0)
incl = x['mode'] == 'inclusive'
groups = {}
tax = {}
for amount, bp, acct in x['lines']:
denom = 10000 + bp if incl else 10000
key = str(bp)
if x['rounding'] == 'line':
tax[key] = tax.get(key, 0) + rnd(amount * bp, denom)
groups[key] = groups.get(key, 0) + amount
if x['rounding'] == 'invoice':
for key, total in groups.items():
bp = int(key)
tax[key] = rnd(total * bp, 10000 + bp if incl else 10000)
gross_in = sum(groups.values())
total_tax = sum(tax.values())
if incl:
receivable = gross_in
net = gross_in - total_tax
else:
receivable = gross_in + total_tax
net = gross_in
return {'receivable': receivable, 'net': net, 'tax': tax}
def check(label, actual, expected):
observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[2500, 1900, 'sales'], [15, 700, 'sales']]}, {'receivable': 2991, 'net': 2515, 'tax': {'1900': 475, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 700, 'services'], [2500, 2100, 'sales'], [15, 0, 'services'], [105, 700, 'services'], [5, 700, 'services']]}, {'receivable': 5833, 'net': 5125, 'tax': {'700': 183, '2100': 525, '0': 0}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [12345, 2100, 'sales'], [2500, 500, 'services'], [105, 2100, 'services']]}, {'receivable': 16949, 'net': 14322, 'tax': {'2100': 2508, '500': 119}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[999, 2100, 'sales'], [105, 500, 'services'], [999, 0, 'services']]}, {'receivable': 2103, 'net': 1925, 'tax': {'2100': 173, '500': 5, '0': 0}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services'], [15, 2000, 'services'], [15, 0, 'sales'], [1000, 2100, 'services'], [15, 500, 'sales']]}, {'receivable': 1060, 'net': 880, 'tax': {'1900': 2, '2000': 3, '0': 0, '2100': 174, '500': 1}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 2100, 'sales'], [15, 2100, 'sales'], [5, 500, 'sales'], [12345, 0, 'sales']]}, {'receivable': 12370, 'net': 12366, 'tax': {'2100': 4, '500': 0, '0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2000, 'sales'], [12345, 2000, 'services'], [5, 2000, 'sales'], [15, 700, 'services']]}, {'receivable': 24710, 'net': 20592, 'tax': {'2000': 4117, '700': 1}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'services']]}, {'receivable': 18, 'net': 15, 'tax': {'1900': 3}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[5, 2100, 'services'], [12345, 700, 'services'], [12345, 2100, 'services'], [105, 700, 'services']]}, {'receivable': 28266, 'net': 24800, 'tax': {'2100': 2594, '700': 872}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 500, 'services'], [15, 700, 'sales']]}, {'receivable': 1014, 'net': 965, 'tax': {'500': 48, '700': 1}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[2500, 500, 'services'], [105, 500, 'sales']]}, {'receivable': 2605, 'net': 2481, 'tax': {'500': 124}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 0, 'sales']]}, {'receivable': 1999, 'net': 1999, 'tax': {'0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 700, 'services'], [12345, 700, 'services'], [999, 1900, 'sales'], [1999, 2000, 'sales']]}, {'receivable': 15358, 'net': 14056, 'tax': {'700': 809, '1900': 160, '2000': 333}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 500, 'services'], [2500, 2100, 'sales'], [1999, 2100, 'services']]}, {'receivable': 4514, 'net': 3732, 'tax': {'500': 1, '2100': 781}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1999, 2100, 'sales'], [5, 2100, 'sales'], [12345, 0, 'services'], [2500, 2000, 'sales']]}, {'receivable': 17770, 'net': 16849, 'tax': {'2100': 421, '0': 0, '2000': 500}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'services'], [105, 1900, 'sales'], [12345, 700, 'services'], [12345, 2100, 'services'], [12345, 2100, 'services']]}, {'receivable': 46184, 'net': 39640, 'tax': {'1900': 495, '700': 864, '2100': 5185}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 0, 'sales']]}, {'receivable': 999, 'net': 999, 'tax': {'0': 0}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[12345, 700, 'sales'], [105, 700, 'sales']]}, {'receivable': 12450, 'net': 11636, 'tax': {'700': 814}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'sales'], [105, 2000, 'sales'], [2500, 0, 'services']]}, {'receivable': 4604, 'net': 4239, 'tax': {'2100': 347, '2000': 18, '0': 0}}], ['control 4', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[12345, 2100, 'sales'], [999, 0, 'sales'], [1000, 1900, 'sales'], [5, 0, 'sales'], [2500, 500, 'sales']]}, {'receivable': 16849, 'net': 14427, 'tax': {'2100': 2143, '0': 0, '1900': 160, '500': 119}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1000, 2000, 'sales'], [1999, 1900, 'sales'], [2500, 1900, 'sales']]}, {'receivable': 5499, 'net': 4614, 'tax': {'2000': 167, '1900': 718}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 1900, 'sales'], [2500, 1900, 'services'], [15, 700, 'sales']]}, {'receivable': 3009, 'net': 2530, 'tax': {'1900': 478, '700': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[105, 700, 'services'], [1000, 700, 'sales'], [5, 2100, 'services'], [105, 700, 'services'], [105, 2000, 'services']]}, {'receivable': 1427, 'net': 1320, 'tax': {'700': 85, '2100': 1, '2000': 21}}], ['control 1', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[15, 2100, 'sales'], [15, 2100, 'sales'], [105, 0, 'sales'], [1999, 1900, 'sales']]}, {'receivable': 2134, 'net': 1810, 'tax': {'2100': 5, '0': 0, '1900': 319}}], ['control 2', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[5, 0, 'services'], [105, 500, 'sales'], [1000, 700, 'sales'], [5, 2100, 'services'], [5, 0, 'services']]}, {'receivable': 1120, 'net': 1049, 'tax': {'0': 0, '500': 5, '700': 65, '2100': 1}}], ['control 3', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[1999, 700, 'sales']]}, {'receivable': 1999, 'net': 1868, 'tax': {'700': 131}}], ['control 4', {'mode': 'exclusive', 'rounding': 'line', 'lines': [[1000, 0, 'sales']]}, {'receivable': 1000, 'net': 1000, 'tax': {'0': 0}}], ['control 5', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[999, 1900, 'services'], [1000, 0, 'sales'], [2500, 700, 'services'], [1000, 1900, 'services'], [105, 2100, 'services']]}, {'receivable': 5604, 'net': 5103, 'tax': {'1900': 319, '0': 0, '700': 164, '2100': 18}}]], [['regression: exclusive receivable', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[15, 500, 'sales']]}, {'receivable': 16, 'net': 15, 'tax': {'500': 1}}], ['regression: exclusive receivable, partial-repair probe', {'mode': 'exclusive', 'rounding': 'invoice', 'lines': [[2500, 1900, 'sales'], [999, 1900, 'sales'], [105, 700, 'sales'], [2500, 500, 'services'], [12345, 1900, 'sales']]}, {'receivable': 21591, 'net': 18449, 'tax': {'1900': 3010, '700': 7, '500': 125}}], ['control 1', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[15, 0, 'sales'], [1999, 0, 'services'], [999, 700, 'services'], [15, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 4027, 'net': 3788, 'tax': {'0': 0, '700': 65, '500': 1, '2100': 173}}], ['control 2', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[5, 700, 'services'], [2500, 1900, 'sales'], [1999, 1900, 'services'], [5, 500, 'sales'], [999, 2100, 'sales']]}, {'receivable': 5508, 'net': 4617, 'tax': {'700': 0, '1900': 718, '500': 0, '2100': 173}}], ['control 3', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1999, 2100, 'services'], [15, 500, 'sales'], [1999, 700, 'sales'], [2500, 2100, 'sales'], [12345, 700, 'services']]}, {'receivable': 18858, 'net': 17138, 'tax': {'2100': 781, '500': 1, '700': 938}}], ['control 4', {'mode': 'inclusive', 'rounding': 'invoice', 'lines': [[1000, 700, 'services'], [5, 2000, 'services'], [1999, 2000, 'services']]}, {'receivable': 3004, 'net': 2605, 'tax': {'700': 65, '2000': 334}}], ['control 5', {'mode': 'inclusive', 'rounding': 'line', 'lines': [[105, 2100, 'sales'], [1000, 2000, 'sales'], [1999, 500, 'sales'], [12345, 2000, 'services'], [1000, 500, 'sales']]}, {'receivable': 16449, 'net': 14063, 'tax': {'2100': 18, '2000': 2225, '500': 143}}]]]
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 fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression: exclusive receivable | {'net': 2515, 'receivable': 2991, 'tax': {'1900': 475, '700': 1}} | {'net': 2515, 'receivable': 2991, 'tax': {'1900': 475, '700': 1}} | Passed |
| regression: exclusive receivable, partial-repair probe | {'net': 5125, 'receivable': 5833, 'tax': {'0': 0, '2100': 525, '700': 183}} | {'net': 5125, 'receivable': 5833, 'tax': {'0': 0, '2100': 525, '700': 183}} | Passed |
| control 1 | {'net': 14322, 'receivable': 16949, 'tax': {'2100': 2508, '500': 119}} | {'net': 14322, 'receivable': 16949, 'tax': {'2100': 2508, '500': 119}} | Passed |
| control 2 | {'net': 1925, 'receivable': 2103, 'tax': {'0': 0, '2100': 173, '500': 5}} | {'net': 1925, 'receivable': 2103, 'tax': {'0': 0, '2100': 173, '500': 5}} | Passed |
| control 3 | {'net': 880, 'receivable': 1060, 'tax': {'0': 0, '1900': 2, '2000': 3, '2100': 174, '500': 1}} | {'net': 880, 'receivable': 1060, 'tax': {'0': 0, '1900': 2, '2000': 3, '2100': 174, '500': 1}} | Passed |
| control 4 | {'net': 12366, 'receivable': 12370, 'tax': {'0': 0, '2100': 4, '500': 0}} | {'net': 12366, 'receivable': 12370, 'tax': {'0': 0, '2100': 4, '500': 0}} | Passed |
| control 5 | {'net': 20592, 'receivable': 24710, 'tax': {'2000': 4117, '700': 1}} | {'net': 20592, 'receivable': 24710, 'tax': {'2000': 4117, '700': 1}} | Passed |
SHA-256 / 716febc2f677bb5ca3095176377bfc358047d0a3136a810851a50a14c84217cb
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 2026-09-29T14:46:24.199534+00:00.
Case digest / 040c00c9651d8126aa795fa53f7a3ef2af456147d5c877f641b7a49bb0e9d8f8