FA-60038 / Inventory cost layering / Member archive

Dollar-value LIFO layering: new layer index · case 03

A newly added layer is valued at base-year prices, understating LIFO inventory.

Member previewVariant 3 · 3 implementations · 7 checks per implementation

Case contract

Input {layers:[[year, base_dollars, index_bp]] oldest first, year, ending_current_cost, index (bp, 10000 = base year)}. Ending base dollars = round-half-up(current cost*10000/index). An increase over the prior base total adds one layer at the current index; a decrease strips base dollars from the newest layers first, removing layers that reach zero. LIFO value = sum of round-half-up(base*index/10000) per layer. Return {end_base, layers, lifo_value}.

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
new layer	`{"end_base": 13304, "layers": [[2020, 10000, 10000], [2021, 2000, 10800], [2022, 1304, 10000]], "lifo_value": 13464}`	`{"end_base": 13304, "layers": [[2020, 10000, 10000], [2021, 2000, 10800], [2022, 1304, 11500]], "lifo_value": 13660}`	Failed

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