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ruby/bigdecimal#180 is causing a test to fail when running activerecord against ruby master (eg. here). I've reported that to the author here: ruby/bigdecimal#70 (comment) - but I'm not sure if it's considered correct behavior or not.
In the meantime, I replaced it with tests where there should be no doubt about which direction to round in.
cc @gmcgibbon since you added the test originally.