FA-60327 / Inventory cost layering / Member archive

Period-end ownership cutoff adjustments: outbound title terms · case 02

Sales shipped FOB shipping point are added back to inventory although title passed to the customer.

Member previewVariant 2 · 3 implementations · 8 checks per implementation

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.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
shipped on period end	`{"adds": 300, "adjusted": 5300, "subtracts": 0}`	`{"adds": 502, "adjusted": 5502, "subtracts": 0}`	Failed

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