Arguments shrink when variances have names. On this desk we use four labels first:

  1. Timing — ledger and vault counted on different clocks or days.
  2. Dual listing — one address or device appears under two internal labels.
  3. Omission — a wallet exists in the vault but not in the report, or the reverse.
  4. Transcription — digits or network tags copied incorrectly between sheets.

Anything that does not fit is marked unclassified until evidence arrives. Unclassified items should never be silently rounded away in the custody report.