FA-59841 / Inventory cost layering / Open access

FIFO perpetual issue: oldest layer selection · case 01

Issues are costed at the most recent receipt prices and the oldest layers linger on the balance sheet.

Verified by executionVariant 1 · 8 checks per implementationDownload source bundle ↓JSON ↗

ROOT CAUSE

The consumption index points at the tail of the layer list (newest receipt) instead of the head.

VERIFIED REPAIR

Always consume from index 0, the oldest surviving layer.

Unsuccessful approach: Choosing the cheapest layer first is a different flow assumption and still misprices issues when the oldest layer is not the cheapest.

Case contract

Input {layers:[[qty,unit_cost]] oldest first, events:[["recv",qty,unit_cost]|["issue",qty]]}. Issues consume the oldest layer first; an issue larger than on-hand is rejected whole and reported as "short"; a receipt at exactly the newest layer cost merges into it; receipts of zero or negative quantity are ignored. Return {cogs:[per-issue cost or "short"], layers}.

Why this case matters

Inventory valuation and cost-of-goods decisions depend on this rule.

1 / The failure

Exit 1

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

N = 1
observations = []
def solve(x):
    layers = [list(l) for l in x['layers']]
    out = []
    for ev in x['events']:
        if ev[0] == 'recv':
            q, c = ev[1], ev[2]
            if q <= 0:
                continue
            if layers and layers[-1][1] == c:
                layers[-1][0] += q
            else:
                layers.append([q, c])
            continue
        need = ev[1]
        onhand = sum(l[0] for l in layers)
        if need > onhand:
            out.append('short')
            continue
        cost = 0
        while need > 0:
            idx = -1
            take = min(need, layers[idx][0])
            cost += take * layers[idx][1]
            layers[idx][0] -= take
            need -= take
            if layers[idx][0] == 0:
                layers.pop(idx)
        out.append(cost)
    return {'cogs': out, 'layers': layers}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 8]]}, {'cogs': [860], 'layers': [[7, 120]]}], ['exact depletion', {'layers': [[4, 50], [1, 70]], 'events': [['issue', 5]]}, {'cogs': [270], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 4], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 13], ['issue', 4], ['recv', 1, 13]]}, {'cogs': [46], 'layers': [[4, 13]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 1, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[2, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 31], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [2, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': []}], ['price decline', {'layers': [[2, 61], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [122], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 9]]}, {'cogs': [980], 'layers': [[6, 120]]}], ['exact depletion', {'layers': [[4, 50], [2, 70]], 'events': [['issue', 6]]}, {'cogs': [340], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 5], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 14], ['issue', 4], ['recv', 1, 14]]}, {'cogs': [48], 'layers': [[4, 14]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 2, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[3, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 32], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [3, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[1, 9]]}], ['price decline', {'layers': [[2, 62], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [124], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 7]]}, {'cogs': [740], 'layers': [[8, 120]]}], ['exact depletion', {'layers': [[4, 50], [3, 70]], 'events': [['issue', 7]]}, {'cogs': [410], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 6], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 15], ['issue', 4], ['recv', 1, 15]]}, {'cogs': [50], 'layers': [[4, 15]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 3, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[4, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 33], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [4, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[2, 9]]}], ['price decline', {'layers': [[2, 63], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [126], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 8]]}, {'cogs': [860], 'layers': [[7, 120]]}], ['exact depletion', {'layers': [[4, 50], [4, 70]], 'events': [['issue', 8]]}, {'cogs': [480], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 7], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 16], ['issue', 4], ['recv', 1, 16]]}, {'cogs': [52], 'layers': [[4, 16]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 4, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[5, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 34], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [5, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[3, 9]]}], ['price decline', {'layers': [[2, 64], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [128], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 9]]}, {'cogs': [980], 'layers': [[6, 120]]}], ['exact depletion', {'layers': [[4, 50], [5, 70]], 'events': [['issue', 9]]}, {'cogs': [550], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 8], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 17], ['issue', 4], ['recv', 1, 17]]}, {'cogs': [54], 'layers': [[4, 17]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 5, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[6, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 35], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [6, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[4, 9]]}], ['price decline', {'layers': [[2, 65], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [130], 'layers': [[3, 45]]}]]]
for label, args, expected in fixtures[N-1]:
    check(label, solve(args), 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
span two layers	`{'cogs': [960], 'layers': [[5, 100], [2, 120]]}`	`{'cogs': [860], 'layers': [[7, 120]]}`	Failed
exact depletion	`{'cogs': [270], 'layers': []}`	`{'cogs': [270], 'layers': []}`	Passed
short rejected	`{'cogs': ['short', 180], 'layers': [[1, 90]]}`	`{'cogs': ['short', 180], 'layers': [[1, 90]]}`	Passed
receipt then issue	`{'cogs': [52], 'layers': [[2, 10], [2, 13]]}`	`{'cogs': [46], 'layers': [[4, 13]]}`	Failed
same cost merge	`{'cogs': [41], 'layers': [[3, 40], [2, 41]]}`	`{'cogs': [40], 'layers': [[2, 40], [3, 41]]}`	Failed
zero receipt	`{'cogs': [50], 'layers': [[4, 25]]}`	`{'cogs': [50], 'layers': [[4, 25]]}`	Passed
multi issue	`{'cogs': [9, 16, 5], 'layers': []}`	`{'cogs': [5, 16, 9], 'layers': []}`	Failed
price decline	`{'cogs': [90], 'layers': [[2, 61], [1, 45]]}`	`{'cogs': [122], 'layers': [[3, 45]]}`	Failed

SHA-256 / e579f35c3e49d34d9d136272d1aa250d00c6b34b9d48cd7f2c5d16fe6b882288

2 / The unsuccessful fix

Exit 1

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

N = 1
observations = []
def solve(x):
    layers = [list(l) for l in x['layers']]
    out = []
    for ev in x['events']:
        if ev[0] == 'recv':
            q, c = ev[1], ev[2]
            if q <= 0:
                continue
            if layers and layers[-1][1] == c:
                layers[-1][0] += q
            else:
                layers.append([q, c])
            continue
        need = ev[1]
        onhand = sum(l[0] for l in layers)
        if need > onhand:
            out.append('short')
            continue
        cost = 0
        while need > 0:
            idx = min(range(len(layers)), key=lambda i: layers[i][1])
            take = min(need, layers[idx][0])
            cost += take * layers[idx][1]
            layers[idx][0] -= take
            need -= take
            if layers[idx][0] == 0:
                layers.pop(idx)
        out.append(cost)
    return {'cogs': out, 'layers': layers}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 8]]}, {'cogs': [860], 'layers': [[7, 120]]}], ['exact depletion', {'layers': [[4, 50], [1, 70]], 'events': [['issue', 5]]}, {'cogs': [270], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 4], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 13], ['issue', 4], ['recv', 1, 13]]}, {'cogs': [46], 'layers': [[4, 13]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 1, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[2, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 31], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [2, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': []}], ['price decline', {'layers': [[2, 61], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [122], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 9]]}, {'cogs': [980], 'layers': [[6, 120]]}], ['exact depletion', {'layers': [[4, 50], [2, 70]], 'events': [['issue', 6]]}, {'cogs': [340], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 5], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 14], ['issue', 4], ['recv', 1, 14]]}, {'cogs': [48], 'layers': [[4, 14]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 2, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[3, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 32], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [3, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[1, 9]]}], ['price decline', {'layers': [[2, 62], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [124], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 7]]}, {'cogs': [740], 'layers': [[8, 120]]}], ['exact depletion', {'layers': [[4, 50], [3, 70]], 'events': [['issue', 7]]}, {'cogs': [410], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 6], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 15], ['issue', 4], ['recv', 1, 15]]}, {'cogs': [50], 'layers': [[4, 15]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 3, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[4, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 33], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [4, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[2, 9]]}], ['price decline', {'layers': [[2, 63], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [126], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 8]]}, {'cogs': [860], 'layers': [[7, 120]]}], ['exact depletion', {'layers': [[4, 50], [4, 70]], 'events': [['issue', 8]]}, {'cogs': [480], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 7], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 16], ['issue', 4], ['recv', 1, 16]]}, {'cogs': [52], 'layers': [[4, 16]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 4, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[5, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 34], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [5, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[3, 9]]}], ['price decline', {'layers': [[2, 64], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [128], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 9]]}, {'cogs': [980], 'layers': [[6, 120]]}], ['exact depletion', {'layers': [[4, 50], [5, 70]], 'events': [['issue', 9]]}, {'cogs': [550], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 8], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 17], ['issue', 4], ['recv', 1, 17]]}, {'cogs': [54], 'layers': [[4, 17]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 5, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[6, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 35], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [6, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[4, 9]]}], ['price decline', {'layers': [[2, 65], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [130], 'layers': [[3, 45]]}]]]
for label, args, expected in fixtures[N-1]:
    check(label, solve(args), 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
span two layers	`{'cogs': [860], 'layers': [[7, 120]]}`	`{'cogs': [860], 'layers': [[7, 120]]}`	Passed
exact depletion	`{'cogs': [270], 'layers': []}`	`{'cogs': [270], 'layers': []}`	Passed
short rejected	`{'cogs': ['short', 180], 'layers': [[1, 90]]}`	`{'cogs': ['short', 180], 'layers': [[1, 90]]}`	Passed
receipt then issue	`{'cogs': [46], 'layers': [[4, 13]]}`	`{'cogs': [46], 'layers': [[4, 13]]}`	Passed
same cost merge	`{'cogs': [40], 'layers': [[2, 40], [3, 41]]}`	`{'cogs': [40], 'layers': [[2, 40], [3, 41]]}`	Passed
zero receipt	`{'cogs': [50], 'layers': [[4, 25]]}`	`{'cogs': [50], 'layers': [[4, 25]]}`	Passed
multi issue	`{'cogs': [5, 16, 9], 'layers': []}`	`{'cogs': [5, 16, 9], 'layers': []}`	Passed
price decline	`{'cogs': [90], 'layers': [[2, 61], [1, 45]]}`	`{'cogs': [122], 'layers': [[3, 45]]}`	Failed

SHA-256 / 2275a7605fe98e1f94d5c0e72cddf6c933109ab0fe24cc3c95b92302a9664538

3 / The verified repair

Exit 0

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

N = 1
observations = []
def solve(x):
    layers = [list(l) for l in x['layers']]
    out = []
    for ev in x['events']:
        if ev[0] == 'recv':
            q, c = ev[1], ev[2]
            if q <= 0:
                continue
            if layers and layers[-1][1] == c:
                layers[-1][0] += q
            else:
                layers.append([q, c])
            continue
        need = ev[1]
        onhand = sum(l[0] for l in layers)
        if need > onhand:
            out.append('short')
            continue
        cost = 0
        while need > 0:
            idx = 0
            take = min(need, layers[idx][0])
            cost += take * layers[idx][1]
            layers[idx][0] -= take
            need -= take
            if layers[idx][0] == 0:
                layers.pop(idx)
        out.append(cost)
    return {'cogs': out, 'layers': layers}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 8]]}, {'cogs': [860], 'layers': [[7, 120]]}], ['exact depletion', {'layers': [[4, 50], [1, 70]], 'events': [['issue', 5]]}, {'cogs': [270], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 4], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 13], ['issue', 4], ['recv', 1, 13]]}, {'cogs': [46], 'layers': [[4, 13]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 1, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[2, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 31], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [2, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': []}], ['price decline', {'layers': [[2, 61], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [122], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 9]]}, {'cogs': [980], 'layers': [[6, 120]]}], ['exact depletion', {'layers': [[4, 50], [2, 70]], 'events': [['issue', 6]]}, {'cogs': [340], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 5], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 14], ['issue', 4], ['recv', 1, 14]]}, {'cogs': [48], 'layers': [[4, 14]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 2, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[3, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 32], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [3, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[1, 9]]}], ['price decline', {'layers': [[2, 62], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [124], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 7]]}, {'cogs': [740], 'layers': [[8, 120]]}], ['exact depletion', {'layers': [[4, 50], [3, 70]], 'events': [['issue', 7]]}, {'cogs': [410], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 6], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 15], ['issue', 4], ['recv', 1, 15]]}, {'cogs': [50], 'layers': [[4, 15]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 3, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[4, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 33], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [4, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[2, 9]]}], ['price decline', {'layers': [[2, 63], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [126], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 8]]}, {'cogs': [860], 'layers': [[7, 120]]}], ['exact depletion', {'layers': [[4, 50], [4, 70]], 'events': [['issue', 8]]}, {'cogs': [480], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 7], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 16], ['issue', 4], ['recv', 1, 16]]}, {'cogs': [52], 'layers': [[4, 16]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 4, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[5, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 34], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [5, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[3, 9]]}], ['price decline', {'layers': [[2, 64], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [128], 'layers': [[3, 45]]}]], [['span two layers', {'layers': [[5, 100], [10, 120]], 'events': [['issue', 9]]}, {'cogs': [980], 'layers': [[6, 120]]}], ['exact depletion', {'layers': [[4, 50], [5, 70]], 'events': [['issue', 9]]}, {'cogs': [550], 'layers': []}], ['short rejected', {'layers': [[3, 90]], 'events': [['issue', 8], ['issue', 2]]}, {'cogs': ['short', 180], 'layers': [[1, 90]]}], ['receipt then issue', {'layers': [[2, 10]], 'events': [['recv', 5, 17], ['issue', 4], ['recv', 1, 17]]}, {'cogs': [54], 'layers': [[4, 17]]}], ['same cost merge', {'layers': [[2, 40]], 'events': [['recv', 5, 40], ['recv', 3, 41], ['issue', 1]]}, {'cogs': [40], 'layers': [[6, 40], [3, 41]]}], ['zero receipt', {'layers': [[6, 25]], 'events': [['recv', 0, 35], ['issue', 2]]}, {'cogs': [50], 'layers': [[4, 25]]}], ['multi issue', {'layers': [[1, 5], [1, 7], [6, 9]], 'events': [['issue', 1], ['issue', 2], ['issue', 1]]}, {'cogs': [5, 16, 9], 'layers': [[4, 9]]}], ['price decline', {'layers': [[2, 65], [3, 45]], 'events': [['issue', 2]]}, {'cogs': [130], 'layers': [[3, 45]]}]]]
for label, args, expected in fixtures[N-1]:
    check(label, solve(args), 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
span two layers	`{'cogs': [860], 'layers': [[7, 120]]}`	`{'cogs': [860], 'layers': [[7, 120]]}`	Passed
exact depletion	`{'cogs': [270], 'layers': []}`	`{'cogs': [270], 'layers': []}`	Passed
short rejected	`{'cogs': ['short', 180], 'layers': [[1, 90]]}`	`{'cogs': ['short', 180], 'layers': [[1, 90]]}`	Passed
receipt then issue	`{'cogs': [46], 'layers': [[4, 13]]}`	`{'cogs': [46], 'layers': [[4, 13]]}`	Passed
same cost merge	`{'cogs': [40], 'layers': [[2, 40], [3, 41]]}`	`{'cogs': [40], 'layers': [[2, 40], [3, 41]]}`	Passed
zero receipt	`{'cogs': [50], 'layers': [[4, 25]]}`	`{'cogs': [50], 'layers': [[4, 25]]}`	Passed
multi issue	`{'cogs': [5, 16, 9], 'layers': []}`	`{'cogs': [5, 16, 9], 'layers': []}`	Passed
price decline	`{'cogs': [122], 'layers': [[3, 45]]}`	`{'cogs': [122], 'layers': [[3, 45]]}`	Passed

SHA-256 / 4ac95cc4e78cf6202d12431b92177ea0b537e1b3ba1193bed2855f0433bc5a21

Verification & scope

Stipulated bounded teaching model with explicit toy rules; not an accounting-standard implementation. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.

Observations recorded using Python 3.12.14 at 2026-09-29T14:46:40.126028+00:00.

Case digest / 33a4a0b13370ca3a65909efdac9943b68f6b53aa85630686bca15480041fcfbd