[xtiansimon]

That’s how it happens, and let me add the problem occurs _between systems_.

In this example we have Apple’s charge (receipts) and the consumer’s bank withdrawals (statements). This example gives you an idea of a consumer’s purchases, which are simple to reconcile.

The post is about the Business to Business situation, which deals with greater volume and therefore more complex problems. The OP uses a toy example. If you’ve done financial reconciliation, then you will recognize the problem behind the trivial example.