FICTIONAL EXAMPLE ONLY USD invoice, INR bank credit EX301 is USD 1,000. P301 is INR 83,000. Even with an explicit invoice reference, these currencies cannot be directly allocated. Obtain the provider conversion statement and source-currency allocation. Neither an exchange rate nor a fully paid status is invented. Import invoices.csv and receipts.csv together; include allocations.csv for the batch case. Apply explicit invoice references if offered. expected-results.csv is the expected invoice result after this action. No currency conversion is performed.