# Fictional reconciliation example

Worked example companion. Fictional scenario; no measured results.

Preserve the event, the date and the definition behind each number.

## How to use this sheet

Replace the example rules with your own. Keep each acceptance decision linked to its owner and evidence. Use the blank CSV to record your actual process; the example CSV contains teaching material.

| Measure | Teaching input | What it answers |
| --- | --- | --- |
| Contract commitment | 12,000 USD | What was agreed under the bookings policy? |
| Issued invoice | 3,000 USD | What has been billed? |
| Applied payment | 2,000 USD | What payment has been recorded? |
| Unpaid invoice balance | 3,000 − 2,000 = 1,000 USD | What remains on this invoice before adjustments? |
| Unbilled contract portion | 12,000 − 3,000 = 9,000 USD | What part of this example contract is not yet invoiced? |

## Workflow

1. **Extract source facts** (Integration owner): Bookings, invoice activity and receipts retain their own IDs.
2. **Resolve identity** (Finance + RevOps): Map customer and contract references explicitly.
3. **Reconcile totals** (Finance analyst): Compare by period, currency and reporting grain.
4. **Publish with context** (Report owner): Show definitions, freshness and exceptions.

Exception: Missing mappings remain in a visible exception total. Failed extraction marks the affected source stale; it does not produce a new zero.

## Measurement

Validate report completeness against dated source totals and document every definition. Track unresolved reconciliation differences and time to explain them. Do not describe improved visibility as attributable revenue.

## Limitations

- All amounts in the table are fictional teaching inputs in one currency.
- Revenue recognition and accounting policy require the finance team's own determination.
- A reporting store adds extraction and reconciliation ownership. A reviewed export may be enough for an infrequent report.

Source page: https://www.opsautomators.com/work/revenue-reporting-bookings-billings-cash
Prepared September 7, 2026.