# Reconciliation Discrepancy Change Attribution

Tie a beginning-balance discrepancy to documented changed transactions instead of plugging the unexplained difference.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Previous reconciled balance, current beginning balance, dated discrepancy report with original/current signed values and audit IDs.

## Workflow
1. Align account, cutoff and balance sign convention.
2. Compute each documented current-minus-original change using the same convention.
3. Sum explained changes and reconcile to current-minus-previous balance; keep residual explicit.
4. Separate documented change from intent or permission to fix it; no mini reconciliation or journal entry.

## Output contract
account | observed_gap | change_id | original | current | explained_change | residual | review_owner

## Fictional acceptance test
Fictional previous balance 1000, current 970 gives-30 gap. A documented amount change-20 and deletion-10 explain-30, residual 0. This does not establish that either change was wrong or authorize undoing them.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://quickbooks.intuit.com/learn-support/en-us/help-article/statement-reconciliation/fix-beginning-balance-issues-reconciling/L 90 KGrtlS_US_en_US

Checked October 9, 2026. Oct 9 live AIS Search Console through Oct 6: marketing Copilot 37 impressions, Planable/Claude 33, Planable/ChatGPT 23, campaign brief 12, investor agent 19. Social-review/reporting topics follow these parent-query leads. Other professions follow documented workflow needs, not measured exact search intent. Site impressions are not monthly volumes; exact topic volume is unmeasured.