FA-60059 / Inventory cost layering / Member archive

Dollar-value LIFO layering: no-change year · case 04

A year with no real inventory change adds an empty zero-dollar layer.

Member previewVariant 4 · 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
unchanged base	`{"end_base": 8000, "layers": [[2020, 8000, 10000], [2021, 0, 11000]], "lifo_value": 8000}`	`{"end_base": 8000, "layers": [[2020, 8000, 10000]], "lifo_value": 8000}`	Failed

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