FA-59895 / Inventory cost layering / Member archive

Periodic LIFO year-end layering: negative count rejection · case 05

A negative physical count is accepted and produces negative layers instead of an error.

Member previewVariant 5 · 3 implementations · 8 checks per implementation

Case contract

Input {begin:[[qty,unit]] oldest first, purchases:[[qty,unit]] chronological, ending_qty}. Ending inventory keeps the oldest units: if ending_qty covers the base, all base layers stay and one increment layer is priced at the EARLIEST purchases of the year; otherwise the newest base layers are liquidated. ending_qty outside [0, available] returns {"error"}. Return {layers:[[qty,value]], ending_value, cogs}.

Why this case matters

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

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
negative ending	`{"cogs": 18, "ending_value": 0, "layers": []}`	`{"error": "invalid ending quantity"}`	Failed

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