Opening balance
USD 4250.00
Reconciled
Opening + all transactions equals the closing balance exactly.
12 transactions
-314.70
Computed closing
USD 3935.30
Stated closing / delta
USD 3935.30 (0.00)
Sign convention: credit = + (money into the account / a charge that raises a card balance), debit = − (money out / a payment that lowers a card balance). Reconciliation checks opening + Σ(transactions) = closing.
Where a category came from
Every row says who decided it, because a re-run must never overwrite a person.
model read off the statement
rule a payee rule you taught
you typed by hand — never overwritten
Rules & duplicates →12 categories suggested by the model
Marked model. Accept them and each becomes yours and teaches a payee rule, so the next statement is categorized by your rules.