FA-60238 / Inventory cost layering / Member archive

LIFO reserve roll-forward: tax deferral base · case 03

Cumulative tax deferral swings with each year change and can go negative.

Member previewVariant 3 · 3 implementations · 7 checks per implementation

Case contract

Input {begin:[fifo,lifo], years:[[fifo_end,lifo_end]], lifo_cogs:[per year], tax_bp}. Reserve = FIFO - LIFO. Each year: change = reserve_end - prior year reserve; FIFO-basis COGS = LIFO COGS - change; a year is flagged "decline" when change < 0; cumulative tax deferral = round-half-up(reserve_end*tax_bp/10000). Return list of {reserve, change, fifo_cogs, flag, deferral}.

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
rising reserve	`[{"change": 497, "deferral": 104, "fifo_cogs": 19503, "flag": "build", "reserve": 1297}, {"change": 303, "deferral": 64, "fifo_cogs": 20697, "flag": "build", "reserve": 1600}]`	`[{"change": 497, "deferral": 272, "fifo_cogs": 19503, "flag": "build", "reserve": 1297}, {"change": 303, "deferral": 336, "fifo_cogs": 20697, "flag": "build", "reserve": 1600}]`	Failed

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