← Every exhibit
Which boundary should a team reconcile?
| Field | Decision it controls |
|---|---|
| Reconciliation key | Which contract line, usage period, milestone, or service line is being matched? |
| Expected-value rule | Which approved contract, price, usage, or delivery evidence makes the line eligible? |
| Scope and credit rule | Which exclusions and approved credits reduce the expected amount before comparison? |
| Service or delivery period | Which work period is being reconciled, separate from invoice date and receipt date? |
| Currency and conversion rule | Are all amounts comparable, and which date fixes the exchange rate if needed? |
| Invoice rule | Does zero mean not invoiced, not yet invoiced, or not eligible? |
| Collection cutoff | At what date is an unpaid invoice classified as timing, overdue, or another state? |
| Reason code and owner | Which failure point is being investigated, and who owns the next action? |
| Disposition | Is the item reconciled, excluded, timing, recoverability review, corrected, or confirmed loss? |
Swipe or scroll horizontally if the table is wider than your screen.
Reference & Evidence
Source: Table from this essay. Sources and interpretation are given in the article.
Related exhibits
-
A synthetic revenue-leakage reconciliation ledger
From the essay What is revenue leakage? The gap between promised and collected revenue
-
Which gaps are not confirmed leakage?
From the essay What is revenue leakage? The gap between promised and collected revenue
-
What does revenue leakage measure?
From the essay What is revenue leakage? The gap between promised and collected revenue