FAILURE MAP
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FA-58236 / Double-entry ledger accounting / Open access

Intercompany elimination: orphan right-side balance · case 01

A payable with no matching receivable is eliminated against the wrong pair or reported backwards.

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ROOT CAUSE

Right-side balances are keyed with the entity and counterparty in payable orientation.

THE FAILURE

Right-side balances are keyed with the entity and counterparty in payable orientation.

Unsuccessful approach: Ignoring right-side keys drops orphan payables from consolidation entirely.

Case contract

x = [[entity, account, counterparty or None, amount]]. Rows with no counterparty, the entity itself as counterparty, or an account outside the pairs (ic_receivable/ic_payable, ic_sales/ic_purchases) are consolidated as-is. For each (entity, counterparty, pair) the left balance of entity toward counterparty is matched against the right balance of counterparty toward entity; min(left, right) is eliminated from both, residuals are consolidated and a mismatch [entity, counterparty, left account, left - right] is reported when they differ. Return {'consolidated': nonzero account totals, 'mismatches': in sorted key 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):
    PAIRS = (('ic_receivable', 'ic_payable'), ('ic_sales', 'ic_purchases'))
    PAIRED = {a for p in PAIRS for a in p}
    cons = {}
    ic = {}
    for ent, acct, cp, amt in x:
        if cp is None or cp == ent or acct not in PAIRED:
            cons[acct] = cons.get(acct, 0) + amt
        else:
            ic[(ent, acct, cp)] = ic.get((ent, acct, cp), 0) + amt
    keys = set()
    for (ent, acct, cp) in ic:
        for left, right in PAIRS:
            if acct == left:
                keys.add((ent, cp, left, right))
            elif acct == right:
                keys.add((ent, cp, left, right))
    mism = []
    for ent, cp, left, right in sorted(keys):
        a = ic.get((ent, left, cp), 0)
        b = ic.get((cp, right, ent), 0)
        m = min(a, b)
        if a != b:
            mism.append([ent, cp, left, a - b])
        if a - m:
            cons[left] = cons.get(left, 0) + a - m
        if b - m:
            cons[right] = cons.get(right, 0) + b - m
    return {'consolidated': {k: v for k, v in sorted(cons.items()) if v}, 'mismatches': mism}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: orphan right-side balance', [['S1', 'ic_purchases', 'S2', 1000], ['S1', 'ic_loan', 'P', 250], ['S2', 'sales', None, -100]], {'consolidated': {'ic_loan': 250, 'ic_purchases': 1000, 'sales': -100}, 'mismatches': [['S2', 'S1', 'ic_sales', -1000]]}], ['control 1', [['P', 'ic_loan', 'S1', 250], ['S1', 'ic_payable', 'S1', 100], ['S2', 'sales', None, 1000], ['S1', 'ic_receivable', 'P', 250], ['P', 'ic_loan', 'P', 400], ['S1', 'ic_loan', 'P', 400]], {'consolidated': {'ic_loan': 1050, 'ic_payable': 100, 'ic_receivable': 250, 'sales': 1000}, 'mismatches': [['S1', 'P', 'ic_receivable', 250]]}], ['control 2', [['S2', 'cash', None, 400], ['S2', 'ic_receivable', 'S1', 250], ['S1', 'ic_loan', 'P', 400]], {'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_receivable': 250}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}], ['control 3', [['S2', 'ic_sales', 'S2', 400], ['P', 'ic_receivable', 'S2', 100], ['S1', 'ic_payable', 'S1', 400]], {'consolidated': {'ic_payable': 400, 'ic_receivable': 100, 'ic_sales': 400}, 'mismatches': [['P', 'S2', 'ic_receivable', 100]]}], ['control 4', [['S2', 'ic_payable', 'S2', 100], ['S1', 'ic_sales', 'P', 400], ['P', 'ic_sales', 'P', 400], ['P', 'sales', None, 400], ['S2', 'ic_receivable', 'S2', 400], ['S2', 'ic_sales', 'P', 250], ['S1', 'ic_payable', 'S1', 400]], {'consolidated': {'ic_payable': 500, 'ic_receivable': 400, 'ic_sales': 1050, 'sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S2', 'P', 'ic_sales', 250]]}], ['control 5', [['P', 'ic_receivable', 'S1', 400], ['S2', 'ic_receivable', 'S1', 100], ['S1', 'ic_payable', 'S2', 250]], {'consolidated': {'ic_payable': 150, 'ic_receivable': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'S1', 'ic_receivable', -150]]}], ['control 6', [['P', 'ic_purchases', 'P', 400], ['P', 'sales', None, -1000], ['P', 'cash', None, 400]], {'consolidated': {'cash': 400, 'ic_purchases': 400, 'sales': -1000}, 'mismatches': []}]], [['regression: orphan right-side balance', [['S1', 'ic_sales', 'P', 400], ['S2', 'ic_sales', 'S1', 400], ['S2', 'ic_purchases', 'S1', 1000]], {'consolidated': {'ic_purchases': 1000, 'ic_sales': 800}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S1', 'S2', 'ic_sales', -1000], ['S2', 'S1', 'ic_sales', 400]]}], ['control 1', [['S1', 'cash', None, 400], ['P', 'ic_receivable', 'S1', 100], ['S1', 'ic_sales', 'P', 100]], {'consolidated': {'cash': 400, 'ic_receivable': 100, 'ic_sales': 100}, 'mismatches': [['P', 'S1', 'ic_receivable', 100], ['S1', 'P', 'ic_sales', 100]]}], ['control 2', [['S1', 'ic_loan', 'S2', 400], ['P', 'ic_receivable', 'P', 400], ['S2', 'sales', None, -250], ['S2', 'ic_sales', 'P', 100], ['P', 'ic_receivable', 'S1', 1000]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 1400, 'ic_sales': 100, 'sales': -250}, 'mismatches': [['P', 'S1', 'ic_receivable', 1000], ['S2', 'P', 'ic_sales', 100]]}], ['control 3', [['S1', 'ic_sales', 'S2', 250], ['P', 'ic_receivable', 'S1', 400], ['S1', 'ic_loan', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 400, 'ic_sales': 250}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S1', 'S2', 'ic_sales', 250]]}], ['control 4', [['S1', 'ic_receivable', None, 100], ['P', 'ic_loan', 'P', 1000], ['S2', 'ic_receivable', 'S1', 100], ['S1', 'ic_payable', 'S2', 400], ['S1', 'ic_sales', 'P', 250]], {'consolidated': {'ic_loan': 1000, 'ic_payable': 300, 'ic_receivable': 100, 'ic_sales': 250}, 'mismatches': [['S1', 'P', 'ic_sales', 250], ['S2', 'S1', 'ic_receivable', -300]]}], ['control 5', [['S1', 'ic_sales', 'P', 400], ['S2', 'ic_purchases', 'S1', 400], ['P', 'ic_loan', 'S2', 400], ['S1', 'ic_purchases', 'S2', 250], ['S2', 'cash', None, 400]], {'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_purchases': 650, 'ic_sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S1', 'S2', 'ic_sales', -400], ['S2', 'S1', 'ic_sales', -250]]}], ['control 6', [['P', 'ic_sales', 'P', 1000], ['S2', 'ic_purchases', 'S2', 400], ['P', 'ic_purchases', 'P', 100], ['P', 'ic_payable', 'P', 400], ['S1', 'ic_loan', 'S2', 250], ['S2', 'ic_sales', 'P', 250], ['S2', 'cash', None, -400]], {'consolidated': {'cash': -400, 'ic_loan': 250, 'ic_payable': 400, 'ic_purchases': 500, 'ic_sales': 1250}, 'mismatches': [['S2', 'P', 'ic_sales', 250]]}]], [['regression: orphan right-side balance', [['S2', 'ic_payable', 'P', 250], ['S2', 'ic_loan', 'S2', 1000], ['P', 'ic_loan', 'P', 250], ['S1', 'ic_receivable', 'S2', 400], ['P', 'ic_receivable', 'S1', 250], ['S2', 'ic_sales', 'P', 1000]], {'consolidated': {'ic_loan': 1250, 'ic_payable': 250, 'ic_receivable': 650, 'ic_sales': 1000}, 'mismatches': [['P', 'S1', 'ic_receivable', 250], ['P', 'S2', 'ic_receivable', -250], ['S1', 'S2', 'ic_receivable', 400], ['S2', 'P', 'ic_sales', 1000]]}], ['control 1', [['P', 'ic_receivable', None, -1000], ['P', 'ic_payable', 'P', 100], ['S1', 'ic_sales', 'S1', 400], ['S1', 'ic_payable', 'S2', 250], ['P', 'ic_sales', 'P', 100], ['S2', 'ic_receivable', 'S1', 400]], {'consolidated': {'ic_payable': 100, 'ic_receivable': -850, 'ic_sales': 500}, 'mismatches': [['S2', 'S1', 'ic_receivable', 150]]}], ['control 2', [['S2', 'sales', None, -250], ['S2', 'ic_receivable', 'S1', 400], ['S2', 'cash', None, -400], ['P', 'ic_receivable', 'S1', 400], ['S2', 'ic_payable', 'S2', 400], ['S1', 'ic_sales', 'P', 400], ['S1', 'cash', None, 400]], {'consolidated': {'ic_payable': 400, 'ic_receivable': 800, 'ic_sales': 400, 'sales': -250}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S1', 'P', 'ic_sales', 400], ['S2', 'S1', 'ic_receivable', 400]]}], ['control 3', [['P', 'ic_receivable', None, -250], ['S1', 'sales', None, -250], ['S2', 'ic_sales', 'S1', 400]], {'consolidated': {'ic_receivable': -250, 'ic_sales': 400, 'sales': -250}, 'mismatches': [['S2', 'S1', 'ic_sales', 400]]}], ['control 4', [['P', 'ic_receivable', 'S1', 400], ['P', 'ic_purchases', 'P', 250], ['S1', 'ic_purchases', 'S1', 1000], ['S2', 'ic_receivable', 'P', 100], ['S2', 'ic_receivable', None, -400]], {'consolidated': {'ic_purchases': 1250, 'ic_receivable': 100}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'P', 'ic_receivable', 100]]}], ['control 5', [['S2', 'ic_receivable', 'P', 100], ['S1', 'ic_purchases', 'S2', 250], ['S2', 'ic_purchases', 'S1', 250]], {'consolidated': {'ic_purchases': 500, 'ic_receivable': 100}, 'mismatches': [['S1', 'S2', 'ic_sales', -250], ['S2', 'P', 'ic_receivable', 100], ['S2', 'S1', 'ic_sales', -250]]}], ['control 6', [['S1', 'ic_sales', 'S2', 400], ['S1', 'ic_loan', 'S2', 400], ['P', 'ic_receivable', 'S1', 1000], ['P', 'ic_receivable', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 1400, 'ic_sales': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 1000], ['P', 'S2', 'ic_receivable', 400], ['S1', 'S2', 'ic_sales', 400]]}]], [['regression: orphan right-side balance', [['P', 'ic_payable', 'S2', 400], ['S2', 'ic_purchases', 'S2', 400], ['S1', 'sales', None, -250], ['S1', 'ic_loan', 'S2', 100], ['P', 'ic_payable', 'S2', 400], ['P', 'ic_purchases', 'P', 100]], {'consolidated': {'ic_loan': 100, 'ic_payable': 800, 'ic_purchases': 500, 'sales': -250}, 'mismatches': [['S2', 'P', 'ic_receivable', -800]]}], ['control 1', [['S1', 'cash', None, 400], ['P', 'sales', None, -400], ['S1', 'ic_receivable', None, 1000]], {'consolidated': {'cash': 400, 'ic_receivable': 1000, 'sales': -400}, 'mismatches': []}], ['control 2', [['S2', 'ic_receivable', None, -400], ['S2', 'ic_payable', 'S1', 400], ['S2', 'ic_receivable', None, 100], ['S1', 'ic_payable', 'S2', 1000], ['S2', 'ic_sales', 'S2', 250], ['S2', 'ic_payable', 'S2', 100], ['S2', 'cash', None, 400], ['S2', 'ic_sales', 'S2', 250]], {'consolidated': {'cash': 400, 'ic_payable': 1500, 'ic_receivable': -300, 'ic_sales': 500}, 'mismatches': [['S1', 'S2', 'ic_receivable', -400], ['S2', 'S1', 'ic_receivable', -1000]]}], ['control 3', [['S2', 'ic_purchases', 'S2', 100], ['S1', 'ic_loan', 'P', 1000], ['P', 'ic_receivable', 'P', 100]], {'consolidated': {'ic_loan': 1000, 'ic_purchases': 100, 'ic_receivable': 100}, 'mismatches': []}], ['control 4', [['P', 'ic_sales', 'S2', 100], ['P', 'ic_loan', 'S2', 100], ['S1', 'ic_receivable', None, 400]], {'consolidated': {'ic_loan': 100, 'ic_receivable': 400, 'ic_sales': 100}, 'mismatches': [['P', 'S2', 'ic_sales', 100]]}], ['control 5', [['S1', 'ic_payable', 'P', 250], ['P', 'ic_loan', 'P', 100], ['P', 'ic_payable', 'S1', 1000], ['S1', 'cash', None, -100]], {'consolidated': {'cash': -100, 'ic_loan': 100, 'ic_payable': 1250}, 'mismatches': [['P', 'S1', 'ic_receivable', -250], ['S1', 'P', 'ic_receivable', -1000]]}], ['control 6', [['S1', 'ic_receivable', 'P', 400], ['P', 'ic_loan', 'S1', 1000], ['P', 'ic_receivable', None, 1000], ['S2', 'ic_loan', 'P', 400]], {'consolidated': {'ic_loan': 1400, 'ic_receivable': 1400}, 'mismatches': [['S1', 'P', 'ic_receivable', 400]]}]], [['regression: orphan right-side balance', [['S2', 'ic_sales', 'P', 400], ['S2', 'ic_sales', 'P', 250], ['S2', 'ic_payable', 'S1', 400], ['S1', 'ic_purchases', 'P', 1000], ['P', 'ic_loan', 'S1', 100], ['S2', 'ic_receivable', 'P', 400], ['S2', 'cash', None, -1000]], {'consolidated': {'cash': -1000, 'ic_loan': 100, 'ic_payable': 400, 'ic_purchases': 1000, 'ic_receivable': 400, 'ic_sales': 650}, 'mismatches': [['P', 'S1', 'ic_sales', -1000], ['S1', 'S2', 'ic_receivable', -400], ['S2', 'P', 'ic_receivable', 400], ['S2', 'P', 'ic_sales', 650]]}], ['control 1', [['P', 'ic_purchases', 'S1', 100], ['S1', 'ic_sales', 'P', 400], ['S2', 'ic_loan', 'S2', 1000], ['P', 'cash', None, 100]], {'consolidated': {'cash': 100, 'ic_loan': 1000, 'ic_sales': 300}, 'mismatches': [['S1', 'P', 'ic_sales', 300]]}], ['control 2', [['S1', 'ic_sales', 'S1', 1000], ['S1', 'ic_receivable', 'S2', 100], ['P', 'ic_sales', 'S2', 400], ['P', 'ic_sales', 'S1', 250]], {'consolidated': {'ic_receivable': 100, 'ic_sales': 1650}, 'mismatches': [['P', 'S1', 'ic_sales', 250], ['P', 'S2', 'ic_sales', 400], ['S1', 'S2', 'ic_receivable', 100]]}], ['control 3', [['P', 'ic_loan', 'P', 100], ['P', 'ic_loan', 'S2', 1000], ['S1', 'cash', None, -400], ['S2', 'ic_loan', 'P', 100], ['S2', 'ic_receivable', 'S1', 400], ['S1', 'ic_payable', 'S1', 400], ['P', 'sales', None, -1000]], {'consolidated': {'cash': -400, 'ic_loan': 1200, 'ic_payable': 400, 'ic_receivable': 400, 'sales': -1000}, 'mismatches': [['S2', 'S1', 'ic_receivable', 400]]}], ['control 4', [['P', 'sales', None, -100], ['P', 'ic_receivable', 'P', 1000], ['P', 'ic_sales', 'S1', 400], ['S2', 'ic_receivable', 'P', 250], ['P', 'cash', None, 250], ['P', 'ic_purchases', 'P', 400]], {'consolidated': {'cash': 250, 'ic_purchases': 400, 'ic_receivable': 1250, 'ic_sales': 400, 'sales': -100}, 'mismatches': [['P', 'S1', 'ic_sales', 400], ['S2', 'P', 'ic_receivable', 250]]}], ['control 5', [['P', 'ic_sales', 'S1', 1000], ['S2', 'ic_loan', 'P', 1000], ['S1', 'ic_payable', 'S1', 400], ['S1', 'ic_loan', 'P', 400], ['S1', 'ic_loan', 'S1', 400], ['S2', 'sales', None, 400]], {'consolidated': {'ic_loan': 1800, 'ic_payable': 400, 'ic_sales': 1000, 'sales': 400}, 'mismatches': [['P', 'S1', 'ic_sales', 1000]]}], ['control 6', [['S2', 'ic_loan', 'P', 100], ['S2', 'ic_receivable', 'S1', 100], ['P', 'ic_sales', 'P', 400], ['S1', 'ic_sales', 'S2', 400], ['S1', 'sales', None, 400]], {'consolidated': {'ic_loan': 100, 'ic_receivable': 100, 'ic_sales': 800, 'sales': 400}, 'mismatches': [['S1', 'S2', 'ic_sales', 400], ['S2', 'S1', 'ic_receivable', 100]]}]]]
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: orphan right-side balance{'consolidated': {'ic_loan': 250, 'sales': -100}, 'mismatches': []}{'consolidated': {'ic_loan': 250, 'ic_purchases': 1000, 'sales': -100}, 'mismatches': [['S2', 'S1', 'ic_sales', -1000]]}Failed
control 1{'consolidated': {'ic_loan': 1050, 'ic_payable': 100, 'ic_receivable': 250, 'sales': 1000}, 'mismatches': [['S1', 'P', 'ic_receivable', 250]]}{'consolidated': {'ic_loan': 1050, 'ic_payable': 100, 'ic_receivable': 250, 'sales': 1000}, 'mismatches': [['S1', 'P', 'ic_receivable', 250]]}Passed
control 2{'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_receivable': 250}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}{'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_receivable': 250}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}Passed
control 3{'consolidated': {'ic_payable': 400, 'ic_receivable': 100, 'ic_sales': 400}, 'mismatches': [['P', 'S2', 'ic_receivable', 100]]}{'consolidated': {'ic_payable': 400, 'ic_receivable': 100, 'ic_sales': 400}, 'mismatches': [['P', 'S2', 'ic_receivable', 100]]}Passed
control 4{'consolidated': {'ic_payable': 500, 'ic_receivable': 400, 'ic_sales': 1050, 'sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S2', 'P', 'ic_sales', 250]]}{'consolidated': {'ic_payable': 500, 'ic_receivable': 400, 'ic_sales': 1050, 'sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S2', 'P', 'ic_sales', 250]]}Passed
control 5{'consolidated': {'ic_payable': 150, 'ic_receivable': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'S1', 'ic_receivable', -150]]}{'consolidated': {'ic_payable': 150, 'ic_receivable': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'S1', 'ic_receivable', -150]]}Passed
control 6{'consolidated': {'cash': 400, 'ic_purchases': 400, 'sales': -1000}, 'mismatches': []}{'consolidated': {'cash': 400, 'ic_purchases': 400, 'sales': -1000}, 'mismatches': []}Passed

SHA-256 / 98d8c8e6d9e3f41c35cca19c4b64b3034728b53e72382f223bd1d149c83656cf

2 / The unsuccessful fix

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

N = 1
observations = []
def solve(x):
    PAIRS = (('ic_receivable', 'ic_payable'), ('ic_sales', 'ic_purchases'))
    PAIRED = {a for p in PAIRS for a in p}
    cons = {}
    ic = {}
    for ent, acct, cp, amt in x:
        if cp is None or cp == ent or acct not in PAIRED:
            cons[acct] = cons.get(acct, 0) + amt
        else:
            ic[(ent, acct, cp)] = ic.get((ent, acct, cp), 0) + amt
    keys = set()
    for (ent, acct, cp) in ic:
        for left, right in PAIRS:
            if acct == left:
                keys.add((ent, cp, left, right))
            elif acct == right:
                pass
    mism = []
    for ent, cp, left, right in sorted(keys):
        a = ic.get((ent, left, cp), 0)
        b = ic.get((cp, right, ent), 0)
        m = min(a, b)
        if a != b:
            mism.append([ent, cp, left, a - b])
        if a - m:
            cons[left] = cons.get(left, 0) + a - m
        if b - m:
            cons[right] = cons.get(right, 0) + b - m
    return {'consolidated': {k: v for k, v in sorted(cons.items()) if v}, 'mismatches': mism}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['regression: orphan right-side balance', [['S1', 'ic_purchases', 'S2', 1000], ['S1', 'ic_loan', 'P', 250], ['S2', 'sales', None, -100]], {'consolidated': {'ic_loan': 250, 'ic_purchases': 1000, 'sales': -100}, 'mismatches': [['S2', 'S1', 'ic_sales', -1000]]}], ['control 1', [['P', 'ic_loan', 'S1', 250], ['S1', 'ic_payable', 'S1', 100], ['S2', 'sales', None, 1000], ['S1', 'ic_receivable', 'P', 250], ['P', 'ic_loan', 'P', 400], ['S1', 'ic_loan', 'P', 400]], {'consolidated': {'ic_loan': 1050, 'ic_payable': 100, 'ic_receivable': 250, 'sales': 1000}, 'mismatches': [['S1', 'P', 'ic_receivable', 250]]}], ['control 2', [['S2', 'cash', None, 400], ['S2', 'ic_receivable', 'S1', 250], ['S1', 'ic_loan', 'P', 400]], {'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_receivable': 250}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}], ['control 3', [['S2', 'ic_sales', 'S2', 400], ['P', 'ic_receivable', 'S2', 100], ['S1', 'ic_payable', 'S1', 400]], {'consolidated': {'ic_payable': 400, 'ic_receivable': 100, 'ic_sales': 400}, 'mismatches': [['P', 'S2', 'ic_receivable', 100]]}], ['control 4', [['S2', 'ic_payable', 'S2', 100], ['S1', 'ic_sales', 'P', 400], ['P', 'ic_sales', 'P', 400], ['P', 'sales', None, 400], ['S2', 'ic_receivable', 'S2', 400], ['S2', 'ic_sales', 'P', 250], ['S1', 'ic_payable', 'S1', 400]], {'consolidated': {'ic_payable': 500, 'ic_receivable': 400, 'ic_sales': 1050, 'sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S2', 'P', 'ic_sales', 250]]}], ['control 5', [['P', 'ic_receivable', 'S1', 400], ['S2', 'ic_receivable', 'S1', 100], ['S1', 'ic_payable', 'S2', 250]], {'consolidated': {'ic_payable': 150, 'ic_receivable': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'S1', 'ic_receivable', -150]]}], ['control 6', [['P', 'ic_purchases', 'P', 400], ['P', 'sales', None, -1000], ['P', 'cash', None, 400]], {'consolidated': {'cash': 400, 'ic_purchases': 400, 'sales': -1000}, 'mismatches': []}]], [['regression: orphan right-side balance', [['S1', 'ic_sales', 'P', 400], ['S2', 'ic_sales', 'S1', 400], ['S2', 'ic_purchases', 'S1', 1000]], {'consolidated': {'ic_purchases': 1000, 'ic_sales': 800}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S1', 'S2', 'ic_sales', -1000], ['S2', 'S1', 'ic_sales', 400]]}], ['control 1', [['S1', 'cash', None, 400], ['P', 'ic_receivable', 'S1', 100], ['S1', 'ic_sales', 'P', 100]], {'consolidated': {'cash': 400, 'ic_receivable': 100, 'ic_sales': 100}, 'mismatches': [['P', 'S1', 'ic_receivable', 100], ['S1', 'P', 'ic_sales', 100]]}], ['control 2', [['S1', 'ic_loan', 'S2', 400], ['P', 'ic_receivable', 'P', 400], ['S2', 'sales', None, -250], ['S2', 'ic_sales', 'P', 100], ['P', 'ic_receivable', 'S1', 1000]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 1400, 'ic_sales': 100, 'sales': -250}, 'mismatches': [['P', 'S1', 'ic_receivable', 1000], ['S2', 'P', 'ic_sales', 100]]}], ['control 3', [['S1', 'ic_sales', 'S2', 250], ['P', 'ic_receivable', 'S1', 400], ['S1', 'ic_loan', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 400, 'ic_sales': 250}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S1', 'S2', 'ic_sales', 250]]}], ['control 4', [['S1', 'ic_receivable', None, 100], ['P', 'ic_loan', 'P', 1000], ['S2', 'ic_receivable', 'S1', 100], ['S1', 'ic_payable', 'S2', 400], ['S1', 'ic_sales', 'P', 250]], {'consolidated': {'ic_loan': 1000, 'ic_payable': 300, 'ic_receivable': 100, 'ic_sales': 250}, 'mismatches': [['S1', 'P', 'ic_sales', 250], ['S2', 'S1', 'ic_receivable', -300]]}], ['control 5', [['S1', 'ic_sales', 'P', 400], ['S2', 'ic_purchases', 'S1', 400], ['P', 'ic_loan', 'S2', 400], ['S1', 'ic_purchases', 'S2', 250], ['S2', 'cash', None, 400]], {'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_purchases': 650, 'ic_sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S1', 'S2', 'ic_sales', -400], ['S2', 'S1', 'ic_sales', -250]]}], ['control 6', [['P', 'ic_sales', 'P', 1000], ['S2', 'ic_purchases', 'S2', 400], ['P', 'ic_purchases', 'P', 100], ['P', 'ic_payable', 'P', 400], ['S1', 'ic_loan', 'S2', 250], ['S2', 'ic_sales', 'P', 250], ['S2', 'cash', None, -400]], {'consolidated': {'cash': -400, 'ic_loan': 250, 'ic_payable': 400, 'ic_purchases': 500, 'ic_sales': 1250}, 'mismatches': [['S2', 'P', 'ic_sales', 250]]}]], [['regression: orphan right-side balance', [['S2', 'ic_payable', 'P', 250], ['S2', 'ic_loan', 'S2', 1000], ['P', 'ic_loan', 'P', 250], ['S1', 'ic_receivable', 'S2', 400], ['P', 'ic_receivable', 'S1', 250], ['S2', 'ic_sales', 'P', 1000]], {'consolidated': {'ic_loan': 1250, 'ic_payable': 250, 'ic_receivable': 650, 'ic_sales': 1000}, 'mismatches': [['P', 'S1', 'ic_receivable', 250], ['P', 'S2', 'ic_receivable', -250], ['S1', 'S2', 'ic_receivable', 400], ['S2', 'P', 'ic_sales', 1000]]}], ['control 1', [['P', 'ic_receivable', None, -1000], ['P', 'ic_payable', 'P', 100], ['S1', 'ic_sales', 'S1', 400], ['S1', 'ic_payable', 'S2', 250], ['P', 'ic_sales', 'P', 100], ['S2', 'ic_receivable', 'S1', 400]], {'consolidated': {'ic_payable': 100, 'ic_receivable': -850, 'ic_sales': 500}, 'mismatches': [['S2', 'S1', 'ic_receivable', 150]]}], ['control 2', [['S2', 'sales', None, -250], ['S2', 'ic_receivable', 'S1', 400], ['S2', 'cash', None, -400], ['P', 'ic_receivable', 'S1', 400], ['S2', 'ic_payable', 'S2', 400], ['S1', 'ic_sales', 'P', 400], ['S1', 'cash', None, 400]], {'consolidated': {'ic_payable': 400, 'ic_receivable': 800, 'ic_sales': 400, 'sales': -250}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S1', 'P', 'ic_sales', 400], ['S2', 'S1', 'ic_receivable', 400]]}], ['control 3', [['P', 'ic_receivable', None, -250], ['S1', 'sales', None, -250], ['S2', 'ic_sales', 'S1', 400]], {'consolidated': {'ic_receivable': -250, 'ic_sales': 400, 'sales': -250}, 'mismatches': [['S2', 'S1', 'ic_sales', 400]]}], ['control 4', [['P', 'ic_receivable', 'S1', 400], ['P', 'ic_purchases', 'P', 250], ['S1', 'ic_purchases', 'S1', 1000], ['S2', 'ic_receivable', 'P', 100], ['S2', 'ic_receivable', None, -400]], {'consolidated': {'ic_purchases': 1250, 'ic_receivable': 100}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'P', 'ic_receivable', 100]]}], ['control 5', [['S2', 'ic_receivable', 'P', 100], ['S1', 'ic_purchases', 'S2', 250], ['S2', 'ic_purchases', 'S1', 250]], {'consolidated': {'ic_purchases': 500, 'ic_receivable': 100}, 'mismatches': [['S1', 'S2', 'ic_sales', -250], ['S2', 'P', 'ic_receivable', 100], ['S2', 'S1', 'ic_sales', -250]]}], ['control 6', [['S1', 'ic_sales', 'S2', 400], ['S1', 'ic_loan', 'S2', 400], ['P', 'ic_receivable', 'S1', 1000], ['P', 'ic_receivable', 'S2', 400]], {'consolidated': {'ic_loan': 400, 'ic_receivable': 1400, 'ic_sales': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 1000], ['P', 'S2', 'ic_receivable', 400], ['S1', 'S2', 'ic_sales', 400]]}]], [['regression: orphan right-side balance', [['P', 'ic_payable', 'S2', 400], ['S2', 'ic_purchases', 'S2', 400], ['S1', 'sales', None, -250], ['S1', 'ic_loan', 'S2', 100], ['P', 'ic_payable', 'S2', 400], ['P', 'ic_purchases', 'P', 100]], {'consolidated': {'ic_loan': 100, 'ic_payable': 800, 'ic_purchases': 500, 'sales': -250}, 'mismatches': [['S2', 'P', 'ic_receivable', -800]]}], ['control 1', [['S1', 'cash', None, 400], ['P', 'sales', None, -400], ['S1', 'ic_receivable', None, 1000]], {'consolidated': {'cash': 400, 'ic_receivable': 1000, 'sales': -400}, 'mismatches': []}], ['control 2', [['S2', 'ic_receivable', None, -400], ['S2', 'ic_payable', 'S1', 400], ['S2', 'ic_receivable', None, 100], ['S1', 'ic_payable', 'S2', 1000], ['S2', 'ic_sales', 'S2', 250], ['S2', 'ic_payable', 'S2', 100], ['S2', 'cash', None, 400], ['S2', 'ic_sales', 'S2', 250]], {'consolidated': {'cash': 400, 'ic_payable': 1500, 'ic_receivable': -300, 'ic_sales': 500}, 'mismatches': [['S1', 'S2', 'ic_receivable', -400], ['S2', 'S1', 'ic_receivable', -1000]]}], ['control 3', [['S2', 'ic_purchases', 'S2', 100], ['S1', 'ic_loan', 'P', 1000], ['P', 'ic_receivable', 'P', 100]], {'consolidated': {'ic_loan': 1000, 'ic_purchases': 100, 'ic_receivable': 100}, 'mismatches': []}], ['control 4', [['P', 'ic_sales', 'S2', 100], ['P', 'ic_loan', 'S2', 100], ['S1', 'ic_receivable', None, 400]], {'consolidated': {'ic_loan': 100, 'ic_receivable': 400, 'ic_sales': 100}, 'mismatches': [['P', 'S2', 'ic_sales', 100]]}], ['control 5', [['S1', 'ic_payable', 'P', 250], ['P', 'ic_loan', 'P', 100], ['P', 'ic_payable', 'S1', 1000], ['S1', 'cash', None, -100]], {'consolidated': {'cash': -100, 'ic_loan': 100, 'ic_payable': 1250}, 'mismatches': [['P', 'S1', 'ic_receivable', -250], ['S1', 'P', 'ic_receivable', -1000]]}], ['control 6', [['S1', 'ic_receivable', 'P', 400], ['P', 'ic_loan', 'S1', 1000], ['P', 'ic_receivable', None, 1000], ['S2', 'ic_loan', 'P', 400]], {'consolidated': {'ic_loan': 1400, 'ic_receivable': 1400}, 'mismatches': [['S1', 'P', 'ic_receivable', 400]]}]], [['regression: orphan right-side balance', [['S2', 'ic_sales', 'P', 400], ['S2', 'ic_sales', 'P', 250], ['S2', 'ic_payable', 'S1', 400], ['S1', 'ic_purchases', 'P', 1000], ['P', 'ic_loan', 'S1', 100], ['S2', 'ic_receivable', 'P', 400], ['S2', 'cash', None, -1000]], {'consolidated': {'cash': -1000, 'ic_loan': 100, 'ic_payable': 400, 'ic_purchases': 1000, 'ic_receivable': 400, 'ic_sales': 650}, 'mismatches': [['P', 'S1', 'ic_sales', -1000], ['S1', 'S2', 'ic_receivable', -400], ['S2', 'P', 'ic_receivable', 400], ['S2', 'P', 'ic_sales', 650]]}], ['control 1', [['P', 'ic_purchases', 'S1', 100], ['S1', 'ic_sales', 'P', 400], ['S2', 'ic_loan', 'S2', 1000], ['P', 'cash', None, 100]], {'consolidated': {'cash': 100, 'ic_loan': 1000, 'ic_sales': 300}, 'mismatches': [['S1', 'P', 'ic_sales', 300]]}], ['control 2', [['S1', 'ic_sales', 'S1', 1000], ['S1', 'ic_receivable', 'S2', 100], ['P', 'ic_sales', 'S2', 400], ['P', 'ic_sales', 'S1', 250]], {'consolidated': {'ic_receivable': 100, 'ic_sales': 1650}, 'mismatches': [['P', 'S1', 'ic_sales', 250], ['P', 'S2', 'ic_sales', 400], ['S1', 'S2', 'ic_receivable', 100]]}], ['control 3', [['P', 'ic_loan', 'P', 100], ['P', 'ic_loan', 'S2', 1000], ['S1', 'cash', None, -400], ['S2', 'ic_loan', 'P', 100], ['S2', 'ic_receivable', 'S1', 400], ['S1', 'ic_payable', 'S1', 400], ['P', 'sales', None, -1000]], {'consolidated': {'cash': -400, 'ic_loan': 1200, 'ic_payable': 400, 'ic_receivable': 400, 'sales': -1000}, 'mismatches': [['S2', 'S1', 'ic_receivable', 400]]}], ['control 4', [['P', 'sales', None, -100], ['P', 'ic_receivable', 'P', 1000], ['P', 'ic_sales', 'S1', 400], ['S2', 'ic_receivable', 'P', 250], ['P', 'cash', None, 250], ['P', 'ic_purchases', 'P', 400]], {'consolidated': {'cash': 250, 'ic_purchases': 400, 'ic_receivable': 1250, 'ic_sales': 400, 'sales': -100}, 'mismatches': [['P', 'S1', 'ic_sales', 400], ['S2', 'P', 'ic_receivable', 250]]}], ['control 5', [['P', 'ic_sales', 'S1', 1000], ['S2', 'ic_loan', 'P', 1000], ['S1', 'ic_payable', 'S1', 400], ['S1', 'ic_loan', 'P', 400], ['S1', 'ic_loan', 'S1', 400], ['S2', 'sales', None, 400]], {'consolidated': {'ic_loan': 1800, 'ic_payable': 400, 'ic_sales': 1000, 'sales': 400}, 'mismatches': [['P', 'S1', 'ic_sales', 1000]]}], ['control 6', [['S2', 'ic_loan', 'P', 100], ['S2', 'ic_receivable', 'S1', 100], ['P', 'ic_sales', 'P', 400], ['S1', 'ic_sales', 'S2', 400], ['S1', 'sales', None, 400]], {'consolidated': {'ic_loan': 100, 'ic_receivable': 100, 'ic_sales': 800, 'sales': 400}, 'mismatches': [['S1', 'S2', 'ic_sales', 400], ['S2', 'S1', 'ic_receivable', 100]]}]]]
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: orphan right-side balance{'consolidated': {'ic_loan': 250, 'sales': -100}, 'mismatches': []}{'consolidated': {'ic_loan': 250, 'ic_purchases': 1000, 'sales': -100}, 'mismatches': [['S2', 'S1', 'ic_sales', -1000]]}Failed
control 1{'consolidated': {'ic_loan': 1050, 'ic_payable': 100, 'ic_receivable': 250, 'sales': 1000}, 'mismatches': [['S1', 'P', 'ic_receivable', 250]]}{'consolidated': {'ic_loan': 1050, 'ic_payable': 100, 'ic_receivable': 250, 'sales': 1000}, 'mismatches': [['S1', 'P', 'ic_receivable', 250]]}Passed
control 2{'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_receivable': 250}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}{'consolidated': {'cash': 400, 'ic_loan': 400, 'ic_receivable': 250}, 'mismatches': [['S2', 'S1', 'ic_receivable', 250]]}Passed
control 3{'consolidated': {'ic_payable': 400, 'ic_receivable': 100, 'ic_sales': 400}, 'mismatches': [['P', 'S2', 'ic_receivable', 100]]}{'consolidated': {'ic_payable': 400, 'ic_receivable': 100, 'ic_sales': 400}, 'mismatches': [['P', 'S2', 'ic_receivable', 100]]}Passed
control 4{'consolidated': {'ic_payable': 500, 'ic_receivable': 400, 'ic_sales': 1050, 'sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S2', 'P', 'ic_sales', 250]]}{'consolidated': {'ic_payable': 500, 'ic_receivable': 400, 'ic_sales': 1050, 'sales': 400}, 'mismatches': [['S1', 'P', 'ic_sales', 400], ['S2', 'P', 'ic_sales', 250]]}Passed
control 5{'consolidated': {'ic_payable': 150, 'ic_receivable': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'S1', 'ic_receivable', -150]]}{'consolidated': {'ic_payable': 150, 'ic_receivable': 400}, 'mismatches': [['P', 'S1', 'ic_receivable', 400], ['S2', 'S1', 'ic_receivable', -150]]}Passed
control 6{'consolidated': {'cash': 400, 'ic_purchases': 400, 'sales': -1000}, 'mismatches': []}{'consolidated': {'cash': 400, 'ic_purchases': 400, 'sales': -1000}, 'mismatches': []}Passed

SHA-256 / 47651f0c5b9746c6a0c5f7aa1a1edef1479c2485fb4edc0264af72b96f58181a

HELD IN THE MEMBER ARCHIVE

The verified repair and its recorded checks are member-only.

This mechanism has 7 recorded checks per implementation. The open-access tier publishes the failure and the unsuccessful fix; the repaired source that passes every check, and the observations that prove it, are available to members.

Every case sharing this mechanism uses the same contract and the same repair, so this one record is held back for all of them.

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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 2026-09-29T14:46:24.769613+00:00.

Case digest / fe78eff1c296d385ced30f4ce891fc5631d4885c50361065d6b7862011226c09