Agents can match records, classify exceptions, attach supporting documents, and route items for approval. Policy thresholds and final approval on material adjustments typically stay with finance.

It combines payment gateway data, POS or order systems, and ERP ledgers: agents propose matches, flag value or timing exceptions, attach invoices or GRNs, and route items to store or finance owners with evidence preserved for audit.

Multi-zone distribution often produces high-volume partial payments and ledger entries. Agents can cluster related lines, suggest matches against SAP or regional ERP extracts, and package exceptions for human approval—reducing manual spreadsheet work without bypassing controller sign-off.

Source file hashes or IDs, match logic version, agent or user who accepted the match, approver identity for write-backs, and timestamps. Auditors should be able to trace from GL line to supporting documents without re-running the model.

Novel contractual disputes, related-party transactions without clear rules, and first-time integrations with unvalidated data quality should stay human-led until rules and data are stable. Agents accelerate repeat matching, not one-off legal judgment.