MA.4:0 - Use this when

Use this pattern when the same work seems to produce incompatible profit, inventory or cash results in different accounts. Begin with the difference that changes a decision or interpretation.

The pattern governs an explanation connecting the relevant accounts while retaining each account’s purpose and rules. Its result is a reconciled difference, or a located discrepancy requiring correction or specialist interpretation.

Use an adequate existing reconciliation directly. The method does not replace the applicable financial, tax or other reporting rules.