Intercompany Balance Investigation Agent

Intercompany balances between group entities rarely agree at close, and finding out why takes days of back-and-forth. This agent reads each entity's ledger, pairs balances by counterparty and computes the differences. It picks the largest unmatched group first, then the oldest, and investigates references, dates and amounts. After each explanation it recomputes what is left. A timing explanation only counts when it reconciles on both sides; if it does not, the agent moves to another transaction group. It drafts the proposed journals and documents each finding in a workpaper. The group accountant approves journals and eliminations. Edge case: two entities use different exchange rates for the same invoice, so the agent reports the rate difference separately rather than calling it timing.