FICTIONAL EXAMPLE ONLY Fees, a partial payment and an unidentified receipt EX101 is explained by USD 920 received and an USD 80 proposed fee. EX102 still has USD 1,200 unexplained. P3 has USD 150 with no invoice reference; the tool leaves it unallocated rather than guessing from a name or amount. 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.