Data Reconciliation Tool — illustrative example

INPUT
System A records invoice 12 at $100; system B records invoice 12 at $105.

RESULT
Matched identifier with a $5 amount difference. Preserve both source values and investigate the discrepancy.

REVIEW
Reconciliation requires a matching key and a policy for tolerances. Keep missing records separate from matched records with conflicting values.

This is a teaching example, not a live execution record.