FA-60153 / Inventory cost layering / Member archive

Invoice price variance on receipt layers: tolerance measure · case 03

Large invoices with a tiny per-unit difference are written off wholesale.

Member previewVariant 3 · 3 implementations · 7 checks per implementation

Case contract

Input {received, po_price, consumed, invoice_qty, invoice_price, tolerance}. Billed units = min(invoice_qty, received); total variance = billed*(invoice-po). If |total| <= tolerance the variance is written off and the layer is unchanged. Otherwise billed units are matched to consumed units first: consumed billed units adjust COGS, the rest revalue the on-hand layer. Return {layer_value, cogs_adj, writeoff, mismatch}.

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
price up partly consumed	`{"cogs_adj": 0, "layer_value": 600, "mismatch": false, "writeoff": 130}`	`{"cogs_adj": 52, "layer_value": 678, "mismatch": false, "writeoff": 0}`	Failed

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