FA-59983 / Inventory cost layering / Member archive
Lower of cost and net realizable value: carrying value cap · case 03
Items whose NRV has risen above original cost are written up above cost.
Case scope
Items whose NRV has risen above original cost are written up above cost.
Why this case matters
Inventory valuation and cost-of-goods decisions depend on this rule.
One recorded failure
Sample boundary fixtureThis sample comes from the broken implementation of a controlled reproducer.
| Boundary fixture | Actual | Expected | Outcome |
|---|---|---|---|
| no write down | {"group_writedown": {"g1": 0}, "items": [["B", 805, 610]]} | {"group_writedown": {"g1": 0}, "items": [["B", 500, 0]]} | Failed |
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