FA-60004 / Inventory cost layering / Member archive

Retail inventory method estimate: purchase return sign at retail · case 04

Returning goods to the vendor inflates the retail pool.

Member previewVariant 4 · 3 implementations · 7 checks per implementation

Case contract

Input totals for a period. Cost pool = begin_cost + purch_cost + freight_in - returns_cost. Retail pool = begin_retail + purch_retail - returns_retail + markups - markup_cancel. Net markdowns = markdowns - markdown_cancel. The conventional (LCM) ratio uses the retail pool before markdowns; the cost method ratio deducts net markdowns. Ending retail = retail pool - net markdowns - sales - employee_discounts. Ending cost = round-half-up(ending retail * cost pool / ratio denominator). Return {ratio_bp (rounded half up), ending_retail, ending_cost}.

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
conventional	`{"ending_cost": 11053, "ending_retail": 19660, "ratio_bp": 5622}`	`{"ending_cost": 9732, "ending_retail": 16460, "ratio_bp": 5913}`	Failed

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