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FA-60311 / Inventory cost layering / Open access

Period-end ownership cutoff adjustments: inbound title terms · case 01

Purchases shipped FOB shipping point are missing from year-end inventory while FOB destination goods still at sea are added.

Verified by executionVariant 1 · 8 checks per implementationDownload source bundle ↓JSON ↗

ROOT CAUSE

The inbound in-transit rule tests for FOB destination instead of FOB shipping point.

THE FAILURE

The inbound in-transit rule tests for FOB destination instead of FOB shipping point.

Unsuccessful approach: Adding inbound transit goods under either term includes goods the company does not yet own.

Case contract

Input {count_value, period_end, items:[{type, terms, value, shipped_day, arrived_day|None}]}. Goods "arrived" when arrived_day is set and <= period_end. Inbound in transit is added when FOB_shipping, shipped by period end and not arrived. Outbound in transit is added back when FOB_destination, shipped by period end and not arrived. Goods consigned out are added; consigned-in and bill-and-hold goods (counted but not owned) are subtracted regardless of terms. Return {adjusted, adds, subtracts}.

Why this case matters

Inventory valuation and cost-of-goods decisions depend on this rule.

1 / The failure

Exit 1
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    end = x['period_end']
    add = 0
    sub = 0
    for it in x['items']:
        k = it['type']
        v = it['value']
        arrived = it['arrived_day'] is not None and it['arrived_day'] <= end
        if k == 'in_transit_in':
            if it['terms'] == 'FOB_destination' and it['shipped_day'] <= end and not arrived:
                add += v
        elif k == 'in_transit_out':
            if it['terms'] == 'FOB_destination' and it['shipped_day'] <= end and not arrived:
                add += v
        elif k == 'consigned_out':
            add += v
        elif k in ('consigned_in', 'bill_and_hold'):
            sub += v
    return {'adjusted': x['count_value'] + add - sub, 'adds': add, 'subtracts': sub}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 501, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10501, 'adds': 501, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 201, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5501, 'adds': 501, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 26}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 801, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 451, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9749, 'adds': 1200, 'subtracts': 451}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 351, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5549, 'adds': 0, 'subtracts': 451}], ['undelivered none', {'count_value': 100, 'period_end': 32, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]], [['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 502, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10502, 'adds': 502, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 202, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5502, 'adds': 502, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 27}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 802, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 452, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9748, 'adds': 1200, 'subtracts': 452}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 352, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5548, 'adds': 0, 'subtracts': 452}], ['undelivered none', {'count_value': 100, 'period_end': 33, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]], [['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 503, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10503, 'adds': 503, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 203, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5503, 'adds': 503, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 28}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 803, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 453, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9747, 'adds': 1200, 'subtracts': 453}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 353, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5547, 'adds': 0, 'subtracts': 453}], ['undelivered none', {'count_value': 100, 'period_end': 34, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]], [['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 504, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10504, 'adds': 504, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 204, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5504, 'adds': 504, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 29}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 804, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 454, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9746, 'adds': 1200, 'subtracts': 454}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 354, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5546, 'adds': 0, 'subtracts': 454}], ['undelivered none', {'count_value': 100, 'period_end': 35, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]], [['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 505, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10505, 'adds': 505, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 205, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5505, 'adds': 505, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 30}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 805, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 455, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9745, 'adds': 1200, 'subtracts': 455}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 355, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5545, 'adds': 0, 'subtracts': 455}], ['undelivered none', {'count_value': 100, 'period_end': 36, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]]]
for label, args, expected in fixtures[N-1]:
    check(label, solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
inbound shipping terms{'adds': 700, 'adjusted': 10700, 'subtracts': 0}{'adds': 501, 'adjusted': 10501, 'subtracts': 0}Failed
shipped on period end{'adds': 201, 'adjusted': 5201, 'subtracts': 0}{'adds': 501, 'adjusted': 5501, 'subtracts': 0}Failed
shipped after period{'adds': 0, 'adjusted': 5000, 'subtracts': 0}{'adds': 0, 'adjusted': 5000, 'subtracts': 0}Passed
arrived before end{'adds': 0, 'adjusted': 8000, 'subtracts': 0}{'adds': 0, 'adjusted': 8000, 'subtracts': 0}Passed
outbound terms{'adds': 600, 'adjusted': 7600, 'subtracts': 0}{'adds': 600, 'adjusted': 7600, 'subtracts': 0}Passed
consignment{'adds': 1200, 'adjusted': 9749, 'subtracts': 451}{'adds': 1200, 'adjusted': 9749, 'subtracts': 451}Passed
bill and hold{'adds': 0, 'adjusted': 5549, 'subtracts': 451}{'adds': 0, 'adjusted': 5549, 'subtracts': 451}Passed
undelivered none{'adds': 0, 'adjusted': 100, 'subtracts': 0}{'adds': 55, 'adjusted': 155, 'subtracts': 0}Failed

SHA-256 / 9295ae6989f1d9a68c95841c32a6cb2c388e90033bdbb57f8889ebe83b48bebe

2 / The unsuccessful fix

Exit 1
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    end = x['period_end']
    add = 0
    sub = 0
    for it in x['items']:
        k = it['type']
        v = it['value']
        arrived = it['arrived_day'] is not None and it['arrived_day'] <= end
        if k == 'in_transit_in':
            if it['shipped_day'] <= end and not arrived:
                add += v
        elif k == 'in_transit_out':
            if it['terms'] == 'FOB_destination' and it['shipped_day'] <= end and not arrived:
                add += v
        elif k == 'consigned_out':
            add += v
        elif k in ('consigned_in', 'bill_and_hold'):
            sub += v
    return {'adjusted': x['count_value'] + add - sub, 'adds': add, 'subtracts': sub}
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 501, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10501, 'adds': 501, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 201, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5501, 'adds': 501, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 26}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 801, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 451, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9749, 'adds': 1200, 'subtracts': 451}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 351, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5549, 'adds': 0, 'subtracts': 451}], ['undelivered none', {'count_value': 100, 'period_end': 32, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]], [['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 502, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10502, 'adds': 502, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 202, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5502, 'adds': 502, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 27}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 802, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 452, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9748, 'adds': 1200, 'subtracts': 452}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 352, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5548, 'adds': 0, 'subtracts': 452}], ['undelivered none', {'count_value': 100, 'period_end': 33, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]], [['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 503, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10503, 'adds': 503, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 203, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5503, 'adds': 503, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 28}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 803, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 453, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9747, 'adds': 1200, 'subtracts': 453}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 353, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5547, 'adds': 0, 'subtracts': 453}], ['undelivered none', {'count_value': 100, 'period_end': 34, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]], [['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 504, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10504, 'adds': 504, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 204, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5504, 'adds': 504, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 29}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 804, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 454, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9746, 'adds': 1200, 'subtracts': 454}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 354, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5546, 'adds': 0, 'subtracts': 454}], ['undelivered none', {'count_value': 100, 'period_end': 35, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]], [['inbound shipping terms', {'count_value': 10000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 505, 'shipped_day': 30, 'arrived_day': None}, {'type': 'in_transit_in', 'terms': 'FOB_destination', 'value': 700, 'shipped_day': 29, 'arrived_day': 33}]}, {'adjusted': 10505, 'adds': 505, 'subtracts': 0}], ['shipped on period end', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 31, 'arrived_day': 34}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 205, 'shipped_day': 31, 'arrived_day': None}]}, {'adjusted': 5505, 'adds': 505, 'subtracts': 0}], ['shipped after period', {'count_value': 5000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 300, 'shipped_day': 32, 'arrived_day': 35}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 250, 'shipped_day': 32, 'arrived_day': None}]}, {'adjusted': 5000, 'adds': 0, 'subtracts': 0}], ['arrived before end', {'count_value': 8000, 'period_end': 31, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 400, 'shipped_day': 20, 'arrived_day': 30}, {'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 90, 'shipped_day': 28, 'arrived_day': 31}]}, {'adjusted': 8000, 'adds': 0, 'subtracts': 0}], ['outbound terms', {'count_value': 7000, 'period_end': 31, 'items': [{'type': 'in_transit_out', 'terms': 'FOB_destination', 'value': 600, 'shipped_day': 30, 'arrived_day': 32}, {'type': 'in_transit_out', 'terms': 'FOB_shipping', 'value': 805, 'shipped_day': 30, 'arrived_day': 33}]}, {'adjusted': 7600, 'adds': 600, 'subtracts': 0}], ['consignment', {'count_value': 9000, 'period_end': 31, 'items': [{'type': 'consigned_out', 'terms': 'none', 'value': 1200, 'shipped_day': 10, 'arrived_day': None}, {'type': 'consigned_in', 'terms': 'none', 'value': 455, 'shipped_day': 5, 'arrived_day': 6}]}, {'adjusted': 9745, 'adds': 1200, 'subtracts': 455}], ['bill and hold', {'count_value': 6000, 'period_end': 31, 'items': [{'type': 'bill_and_hold', 'terms': 'FOB_destination', 'value': 355, 'shipped_day': 0, 'arrived_day': None}, {'type': 'bill_and_hold', 'terms': 'FOB_shipping', 'value': 100, 'shipped_day': 0, 'arrived_day': None}]}, {'adjusted': 5545, 'adds': 0, 'subtracts': 455}], ['undelivered none', {'count_value': 100, 'period_end': 36, 'items': [{'type': 'in_transit_in', 'terms': 'FOB_shipping', 'value': 55, 'shipped_day': 12, 'arrived_day': None}]}, {'adjusted': 155, 'adds': 55, 'subtracts': 0}]]]
for label, args, expected in fixtures[N-1]:
    check(label, solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
inbound shipping terms{'adds': 1201, 'adjusted': 11201, 'subtracts': 0}{'adds': 501, 'adjusted': 10501, 'subtracts': 0}Failed
shipped on period end{'adds': 501, 'adjusted': 5501, 'subtracts': 0}{'adds': 501, 'adjusted': 5501, 'subtracts': 0}Passed
shipped after period{'adds': 0, 'adjusted': 5000, 'subtracts': 0}{'adds': 0, 'adjusted': 5000, 'subtracts': 0}Passed
arrived before end{'adds': 0, 'adjusted': 8000, 'subtracts': 0}{'adds': 0, 'adjusted': 8000, 'subtracts': 0}Passed
outbound terms{'adds': 600, 'adjusted': 7600, 'subtracts': 0}{'adds': 600, 'adjusted': 7600, 'subtracts': 0}Passed
consignment{'adds': 1200, 'adjusted': 9749, 'subtracts': 451}{'adds': 1200, 'adjusted': 9749, 'subtracts': 451}Passed
bill and hold{'adds': 0, 'adjusted': 5549, 'subtracts': 451}{'adds': 0, 'adjusted': 5549, 'subtracts': 451}Passed
undelivered none{'adds': 55, 'adjusted': 155, 'subtracts': 0}{'adds': 55, 'adjusted': 155, 'subtracts': 0}Passed

SHA-256 / b5a034f8ef857a62c04fe1f47148f2ff962a9f45c77d1cc3c5aa218952904935

HELD IN THE MEMBER ARCHIVE

The verified repair and its recorded checks are member-only.

This mechanism has 8 recorded checks per implementation. The open-access tier publishes the failure and the unsuccessful fix; the repaired source that passes every check, and the observations that prove it, are available to members.

Every case sharing this mechanism uses the same contract and the same repair, so this one record is held back for all of them.

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Verification & scope

Stipulated bounded teaching model with explicit toy rules; not an accounting-standard implementation. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.

Observations recorded using Python 3.12.14 at 2026-09-29T14:46:44.710333+00:00.

Case digest / 08269f4f1c416a6b68bd431b8776f0e8038006d0fa4840e684721d08ab4a755e