FICTIONAL EXAMPLE ONLY
A rolling reserve is explained but still unreceived

USD 1,200 gross less USD 1,000 received, USD 90 proposed fees and USD 110 held leaves zero unexplained. The separate unreceived-after-fees figure remains USD 110. When released later, revise the held amount and record the new receipt; retaining both the old hold and released cash would double count.

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.