FA-60605 / Loyalty points ledgers / Member archive

Breakage-based revenue recognition: breakage acceleration · case 05

Revenue is recognized only at face value per redeemed point, ignoring expected breakage.

Member previewVariant 5 · 3 implementations · 7 checks per implementation

Case contract

Input {issued, redeemed, value_mc (millicents per point), breakage_bp}. Deferred revenue = floor(issued*value_mc/1000) cents. Expected redemptions = floor(issued*(10000-breakage_bp)/10000); if zero return {"error"}. Recognized = floor(deferred*min(redeemed, expected)/expected); liability = deferred - recognized. Return {deferred, expected, recognized, liability}.

Why this case matters

Member point balances, statements and the program liability depend on this ledger rule.

One recorded failure

Sample boundary fixture

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

Boundary fixture	Actual	Expected	Outcome
mid program	`{"deferred": 100000, "expected": 80000, "liability": 69995, "recognized": 30005}`	`{"deferred": 100000, "expected": 80000, "liability": 62494, "recognized": 37506}`	Failed

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