reconciliationlisted

# Reconciliation A reconciliation is a **proof that two independently maintained records agree**, plus a complete explanation of every difference. It is not a variance report and it is not a plausibility check. The two tests every rec must pass: 1. **Agreement** — the two balances agree, or every difference is identified, explained, and owned. 2. **Roll-forward** — opening balance + activity − clearing = closing balance, and closing agrees to the independent source. A rec that passes agreement but fails roll-forward is hiding compensating errors. Run both. Load `finance-guardrails` and `tie-out` first — this skill produces `tie-out` blocks as its output. --- ## Anatomy of a reconciliation ``` Balance per independent source (bank statement / subledger / counterparty) +/- reconciling items (each identified, dated, aged, owned) = Balance per general ledger ``` Every reconciling item needs five fields. An item missing any of them is not reconciled, it is merely noticed: | Field | Why | |---|---| | **Amount** | The difference it explains | | **Date arising** | Drives the aging, which is the real risk signal | | **Reason** | Timing, error, unrecorded, in-transit, disputed, unidentified | | **Owner** | A named person who will clear it | | **Expected clearing** | A date. "Next month" is not a date | **`unidentified` is a legitimate reason and must be used honestly.** An unidentified difference labelled "timing" is a lie that will survive several