# Reconciliation workbook instructions

These CSVs are separate workbook tabs, not one flattened transaction table. All templates contain blank input rows. The balance example is illustrative. Import identifiers as text.

| Tab | Grain and key | Amount treatment |
| --- | --- | --- |
| payables-template.csv | One approved payable per payer entity + payable ID | Approved and closing unpaid amounts are additive within one entity/currency/snapshot. Enter approved adjustments under the controller-approved policy; do not overwrite history. |
| payment-allocations-template.csv | One unique allocation of a payable to a logical payment, keyed by allocation ID | Allocated amounts are additive for the active allocation population. Replaced allocations must be marked inactive and excluded from totals. |
| payment-attempts-template.csv | One provider instruction, keyed by attempt ID | Attempt amounts measure instructions, not expense or completed payment totals. Retries retain their logical payment ID and prior attempt ID. |
| cash-movements-template.csv | One posted account movement, keyed by cash transaction ID | Signed amounts are additive within one account, entity, currency and period. Movement type distinguishes funding, payout, return, fee and withdrawal. A fee posted separately is its own row; do not add it again from a gross-to-net schedule. |
| gl-lines-template.csv | One journal line, keyed by journal ID + journal line ID | Signed amounts are additive within the defined account and accounting scope. Use a consistent debit/credit sign convention documented by accounting. |
| record-relationships-template.csv | One link between two source records, keyed by relationship ID | No amounts. Repeated IDs show one-to-many relationships without copying financial values. Use composite source keys where necessary. |
| transaction-reconciliation-template.csv | One source record's match disposition within a named reconciliation, keyed by match ID | No amounts. Links to source tabs through record type and source ID. The related match ID can point to another reconciliation item. |

## Use without multiplying amounts

1. Freeze source scope and extraction timestamps before loading. Preserve raw exports separately.
2. Check source keys for uniqueness in each tab and quarantine duplicates.
3. Calculate control totals in each source tab before creating relationships.
4. Add relationship rows for payable-to-allocation, payment-to-attempt, attempt-to-cash, and source-to-GL links as supported by evidence. A relationship can be many-to-many.
5. Never sum approved, attempt, cash or GL amounts after joining the relationship table. Such joins can repeat the same source amount. Aggregate each source at its own grain first, or select distinct source keys and sum once per key.
6. To reconcile partial allocations, compare the sum of active allocation amounts by payable to the payable's approved amount under your policy. This allocation tab supplies the allocation values; the relationship table itself does not assign amounts.
7. For cash or GL batches that combine records, retain the batch's single source amount and its evidence links. If you need apportioned values, create a separately reviewed allocation schedule with a unique allocation ID and values that sum to the source amount. Do not copy the full batch amount onto every related payment.
8. Record unmatched dispositions and carry them to the exception queue.

The example bridges reconcile to $10,000 closing unpaid obligations and $5,880 closing platform balance. The example's extinguishment policy and account classifications require controller review. These spreadsheets are operational templates, not prescribed accounting treatment.