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Exception taxonomy

Every unmatched or ambiguous line gets exactly one bucket — then a concrete next action in AP. Timing and report-flavour mistakes are the #1 false “missing” traps.

MATCH_EXACT

Exact match

Ref + amount (+ date corroboration)

Tick the pair and move on

In your accounting system

  1. Mark the invoice matched on your recon worksheet / exception log
  2. No AP entry change needed — both sides already agree

Do not

  • Re-enter the bill
  • Email the vendor about an already-matched line
MATCH_PARTIAL

Partial match

2 of 3 (ref/amount/date); needs judgment

Confirm before you clear it as exact

In your accounting system

  1. Open the bill and statement line side by side (ref, amount, date)
  2. If two of three agree, note the open field and get confirmation (PO, receiving, vendor)
  3. Only then tick as matched or escalate as AMT/REF mismatch

Do not

  • Force an exact tick on gut feel
  • Pay a second time while investigating
MISS_ERP

Missing in ERP / AP

On statement, not in your extract

Request the invoices, then enter the bills

In your accounting system

  1. List statement lines with no AP match (ref, date, amount)
  2. Email the vendor requesting copies of those invoices (use the template)
  3. When PDFs arrive: enter bills in AP against the correct vendor/entity
  4. If the vendor says they were already sent: search wrong vendor, wrong company, or parked inbox

Do not

  • Pay from the statement alone without a bill
  • Classify as missing before checking report flavour and timing
Sample email template
Subject: Statement reconciliation — invoices needed

Hi {vendor},

We are reconciling your statement dated {statementDate}. Please send PDF copies of the following invoices that appear on your statement but are not yet in our AP system:

{invoiceList}

Could you send these by {dueDate} so we can keep the reconciliation and next payment run on schedule?

Thank you,
{yourName}
MISS_STMT

Missing on statement

In your AP extract, not on statement

Find why your bill is not on their statement

In your accounting system

  1. Confirm statement period and entity match the bills you are checking
  2. Check for open disputes, debit notes, or hold flags on the AP bill
  3. Email the vendor with your invoice refs asking why they are omitted (or wait one cycle if lag is normal)
  4. Document on the exception log — do not delete the AP bill just because the statement is silent

Do not

  • Write off the bill without evidence
  • Treat aged-open silence as proof the bill is wrong
Sample email template
Subject: Statement query — our open invoices not listed

Hi {vendor},

Your statement dated {statementDate} does not list the following invoices that remain open in our AP:

{invoiceList}

Could you confirm status by {dueDate} (omitted in error, disputed, or timing)?

Thanks,
{yourName}
TIMING_PAY

Payment in transit

Paid in your books; vendor has not applied yet (or reverse)

Hold — do not re-enter or chase as missing

In your accounting system

  1. Confirm payment cleared your bank/AP (cheque, EFT, remittance)
  2. Hold — do not enter a second bill and do not treat as MISS_ERP
  3. Note on exception log: await vendor application; attach remittance if useful
  4. Recheck the next statement; escalate only if still open after policy days

Do not

  • Email requesting invoices you already paid
  • Pay again because the statement still shows open
TIMING_INV

Invoice in transit

Cutoff / posting lag between systems

Cutoff lag — hold or accrue per policy

In your accounting system

  1. Check invoice date vs statement cutoff vs your posting date
  2. If policy says accrue: post accrual / GRNI; else hold for next cycle
  3. Document timing on the exception log

Do not

  • Chase the vendor for a bill still in transit between systems
CREDIT_UNAPP

Unapplied / missing credit

Credit memo not recorded or not applied

Obtain the credit and apply it in AP

In your accounting system

  1. Request the credit memo PDF if you do not have it
  2. Enter/apply the credit against the correct invoice(s) in AP
  3. Plan the next payment run to reflect the reduced balance

Do not

  • Ignore credits and overpay
Sample email template
Subject: Credit memo request — statement recon

Hi {vendor},

Please send credit memo documentation for: {invoiceList}

If we could receive it by {dueDate}, we'll apply it in AP before the next payment run.

Thanks,
{yourName}
DUP_CAND

Duplicate candidate

Same invoice appears twice (either side)

Stop payment until duplicates are cleared

In your accounting system

  1. Freeze payment on both candidate refs
  2. Compare PDFs, PO, and receiving — keep one truth
  3. Void/cancel the duplicate entry; controller sign-off if material

Do not

  • Pay both lines
  • Assume same amount means same invoice
AMT_MISMATCH

Amount mismatch

Same ref, different amount

Resolve price/tax/short-pay before clearing

In your accounting system

  1. Compare statement amount to bill: tax, freight, short-pay, FX
  2. Attach backup; escalate to AP lead / buyer per policy
  3. Adjust bill or arrange debit/credit with vendor before matching

Do not

  • Force match on different amounts
Sample email template
Subject: Statement query — amount difference

Hi {vendor},

Your statement dated {statementDate} shows a different amount than our records for the following invoice(s):

{invoiceList}

Could you confirm whether this reflects tax, freight, or a partial payment by {dueDate}, so we can align our records?

Thanks,
{yourName}
REF_MISMATCH

Reference mismatch

Same amount/date, different refs

Confirm identity before ticking

In your accounting system

  1. Check alternate refs (PO, packing slip, vendor internal #)
  2. Confirm with receiving or vendor if amount+date agree but refs differ
  3. Only then match; otherwise leave open

Do not

  • Match solely on amount
OB_SCOPE

Opening-balance carry-forward mismatch

Statement OB includes history your extract does not

Roll forward prior recon — do not invent history

In your accounting system

  1. Pull the prior signed reconciliation or opening-balance schedule
  2. If cold start: request a fuller extract or accept the scope boundary in writing
  3. Carry forward agreed OB; do not create fake MISS_ERP lines for history you were never given

Do not

  • Invent historical missing invoices to force the OB to tie
OB_NEWVENDOR

New-vendor opening balance

First statement from this vendor; opening balance should be zero

First statement from this vendor — the opening balance should be zero

In your accounting system

  1. Confirm this is genuinely the first statement received from this vendor (check vendor master / prior recon history)
  2. If the opening balance is zero: no action — proceed to match the activity lines
  3. If the opening balance is nonzero: request a breakdown from the vendor before accepting it as a carry-forward

Do not

  • Accept a nonzero opening balance from a new vendor without a breakdown
  • Treat it as OB_SCOPE carry-forward when there is no prior reconciliation to roll forward
REPORT_FLAVOUR

Wrong extract type (aged-open-only vs. full activity)

Aged-open-only vs paid+unpaid activity mismatch

Re-pull the correct AP report before chasing

In your accounting system

  1. Identify extract type: aged-open only vs full paid+unpaid activity
  2. Re-run the correct report for the statement period
  3. Re-match; only then email the vendor about true leftovers

Do not

  • Chase MISS_ERP off an aged-open extract that hides paid items
DISPUTE

Dispute / hold

Known disagreement

Document the hold — do not clear as matched

In your accounting system

  1. Flag the bill as disputed / on hold in AP
  2. Log reason, owner, and target resolve date on the exception log
  3. Exclude from payment until resolved

Do not

  • Tick as exact match to make the recon look clean
Sample email template
Subject: Statement query — invoice on hold

Hi {vendor},

The following invoice from your statement dated {statementDate} is currently on hold pending resolution:

{invoiceList}

We expect to have this resolved by {dueDate} and will update you as soon as it can be scheduled for payment.

Thanks,
{yourName}
VENDOR_DATA

Vendor data issue

Wrong entity, currency, statement date

Stop — get the correct statement first

In your accounting system

  1. Verify legal entity, currency, and statement date with the vendor
  2. Request a corrected statement before further matching
  3. Do not force matches across the wrong entity or currency

Do not

  • Reconcile the wrong company's statement
Sample email template
Subject: Statement query — entity/currency check

Hi {vendor},

Before we complete our reconciliation of the statement dated {statementDate}, could you confirm the legal entity and currency it covers by {dueDate}? We want to make sure we are matching it against the correct records.

Thanks,
{yourName}

StatementZen Academy Team — Built from StatementZen's own vendor statement reconciliation engineering and casework — pending Michael's named byline commitment (spec.md section 7). · Last updated