FA-59979 / Inventory cost layering / Member archive

Lower of cost and net realizable value: negative nrv floor · case 04

Items that cost more to finish and sell than they fetch get a negative carrying value.

Member previewVariant 4 · 3 implementations · 8 checks per implementation

Case contract

Input {items:[{sku,qty,cost,price,complete,sell_bp,group}], prior:{sku:carrying unit}}. NRV = price - complete - round-half-up(price*sell_bp/10000), floored at 0. Carrying unit = min(original cost, NRV). Adjustment = qty*(carrying - prior carrying), prior defaulting to original cost (reversals are thereby capped at cost). Group check: write-down per group = max(0, sum qty*cost - sum qty*NRV). Return {items:[[sku,carry,adj]], group_writedown}.

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 nrv	`{"group_writedown": {"g2": 1242}, "items": [["C", -14, -1242]]}`	`{"group_writedown": {"g2": 1200}, "items": [["C", 0, -1200]]}`	Failed

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