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Retail inventory method estimate: markdown cancellation treatment · case 03

The conventional cost ratio shifts whenever a markdown is reversed, even though markdowns are excluded from that ratio.

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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": 9649, "ending_retail": 16470, "ratio_bp": 5859}`	`{"ending_cost": 9712, "ending_retail": 16470, "ratio_bp": 5897}`	Failed

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