What the agent does
- Detect that the difference is below the materiality threshold and spread across many lines
- Attribute it to line-level versus total-level rounding
- Propose a single rounding adjustment and a note for the auditor
What you get back
A one-line rounding explanation with the computation shown, and the write-off entry if policy allows.
Boundaries
Threshold is set by the customer; the agent never writes off above it.