Capability template for finance and accounting
Offtake statement variance check
When a buyer's offtake statement differs from the energy sales ledger, the settlement analyst gets one comparison: volumes, periods, prices and adjustments set against the metered-volume export and the agreed price inputs, each discrepancy traced to its source. Nothing is disputed or adjusted.
Listed under
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The outcome
A buyer sends a statement for a delivery period, and the amount does not match what the sales ledger holds. The usual response is hours of lining up statement lines, ledger lines and meter reads by hand. This capability does the lining up first and shows the result as one comparison.
For each settlement period it sets three figures side by side: what the buyer's statement says, what the ledger says, and what the supplied meter volumes multiplied by the supplied prices give. Every difference becomes a numbered discrepancy with the file and line it comes from, its effect on the gap between statement and ledger, and the step that would settle it. Intervals missing from the meter export, and meter reads that were estimated or revised, are listed so nobody mistakes an incomplete recomputation for a final one. The discrepancies are added up to the gap, and any remainder is shown rather than hidden.
The settlement analyst verifies the calculations and decides what happens next. The capability does not say who is right, does not interpret a pricing or settlement term, and makes no regulatory determination.
Who starts the work, and when
The settlement analyst starts it when a statement arrives that does not agree to the ledger, usually after the statement is received and before the invoice is settled or any query goes back to the buyer. Each run is for a single buyer, delivery point and statement.
The analyst reviews the comparison and approves any dispute or accounting adjustment. The metering team answers questions about missing or revised reads. The commercial lead rules on anything where a pricing term is unclear.
What they supply
- Settings: the seller and buyer, the statement reference and date, the statement period, the delivery point, the volume unit, the currency, the tolerances, the interval length and the dates the exports were run.
- The buyer's statement, one line per period or adjustment, with volume, price and amount.
- The sales ledger lines for the same period, with posting dates.
- The metered-volume export, one row per interval, with its status and, where revised, the earlier value and the date of revision.
- The agreed price inputs, as prices per unit with the dates they apply, and the approved billing rules written as plain arithmetic or lists.
- The adjustment schedule, if there is one.
Files exported from the systems are enough. It needs no access to the ledger, the meter system or the buyer's portal, and it never asks for a password or a login code.
What comes out
One comparison, in a fixed order: the files checked, the result, a line-by-line comparison of statement, ledger and recomputation, the numbered discrepancies, the meter data issues, the adjustments check, a proof that walks from the ledger total to the statement total, the steps in order, the decisions that belong to the analyst, and what could not be assessed.
A good comparison lets the analyst trace every figure to a line in one of the files and see why each discrepancy sits where it does.
An invented example
Illustrative example with invented data. The companies, the site, the people, the documents and the figures below are all invented. Seller S is an invented company that sells metered output from Site A to Buyer B. Buyer B's statement for the first eight days of October does not agree to Seller S's sales ledger. First come the inputs the settlement analyst supplied, in full, then the comparison the capability returned.
The inputs
1. Settings
Seller: Seller S
Buyer: Buyer B
Statement reference: ST-2610-B
Statement date: 2026-10-20
Statement period: 2026-10-01 to 2026-10-08
Delivery point: Site A
Volume unit: MWh
Currency: dollars (all amounts)
Interval length: one day
Volume tolerance: 0.000
Amount tolerance: 0.00
Meter export run on: 2026-10-22
Ledger export run on: 2026-10-22
Settlement analyst: Settlement analyst
Commercial lead: Commercial lead
Metering contact: Metering contact
2. Buyer's statement
line_ref,period_start,period_end,delivery_point,line_type,volume,unit,price,amount,description
S-1,2026-10-01,2026-10-04,Site A,volume,479.500,MWh,62.40,29920.80,Delivered volume
S-2,2026-10-05,2026-10-08,Site A,volume,472.100,MWh,63.10,29789.51,Delivered volume
S-3,2026-10-01,2026-10-08,Site A,adjustment,,,,-850.00,Balancing adjustment
3. Sales ledger lines
ledger_ref,period_start,period_end,delivery_point,line_type,volume,unit,price,amount,posting_date,description
L-1,2026-10-01,2026-10-04,Site A,volume,479.500,MWh,62.04,29748.18,2026-10-09,Sales invoice period 1
L-2,2026-10-05,2026-10-08,Site A,volume,462.100,MWh,63.10,29158.51,2026-10-12,Sales invoice period 2
L-3,2026-10-01,2026-10-08,Site A,adjustment,,,,-200.00,2026-10-12,Availability credit AS-1
4. Metered-volume export
interval_start,delivery_point,volume,unit,data_status,prior_volume,revision_date
2026-10-01,Site A,120.500,MWh,actual,,
2026-10-02,Site A,118.250,MWh,actual,,
2026-10-03,Site A,121.000,MWh,actual,,
2026-10-04,Site A,119.750,MWh,actual,,
2026-10-05,Site A,117.000,MWh,actual,,
2026-10-06,Site A,122.400,MWh,revised,112.400,2026-10-14
2026-10-08,Site A,120.100,MWh,estimated,,
5. Agreed price inputs
price_ref,delivery_point,valid_from,valid_to,price,currency
PI-1,Site A,2026-10-01,2026-10-04,62.40,dollars
PI-2,Site A,2026-10-05,2026-10-08,63.10,dollars
6. Approved billing rules
As supplied by the settlement analyst:
BR-1: A volume line's amount is its volume multiplied by the price in force for its whole period, rounded to the nearest cent.
BR-2: An adjustment line is recognised only if it appears on the adjustment schedule.
7. Adjustment schedule
adj_ref,period,amount,description
AS-1,2026-10,-200.00,Availability credit
The comparison
OFFTAKE STATEMENT VARIANCE CHECK: Buyer B statement ST-2610-B against the Seller S sales ledger, Site A, 1 October 2026 to 8 October 2026
Prepared for: Settlement analyst. Files as supplied: statement dated 20 October 2026; meter and ledger exports run on 22 October 2026.
1. Files checked
Statement: 3 lines (2 volume, 1 adjustment). Ledger: 3 lines (2 volume, 1 adjustment). Meter export: 7 rows against 8 expected daily intervals. Price inputs: 2 rows. Billing rules: 2, applied as written. Adjustment schedule: 1 line. Unit, currency and delivery point: MWh, dollars and Site A on every file, as checked. Headers: matched the defaults. Lines outside the period: None.
2. Result
Statement total 58,860.31. Ledger total 58,706.69. Difference (statement minus ledger): 153.62. Discrepancies: 4, with a net effect of 153.62. Remainder after all discrepancies: 0.00. Tie-out: -850.00 + 631.00 + 200.00 + 172.62 + 0.00 = 153.62.
3. Comparison by line
Period 1, 1 to 4 October 2026 (statement S-1, ledger L-1):
Volume: statement 479.500; ledger 479.500; meter 479.500 (4 of 4 intervals).
Price: statement 62.40; ledger 62.04; agreed PI-1 62.40.
Amount: statement 29,920.80; ledger 29,748.18; recomputed 479.500 x 62.40 = 29,920.80.
Line arithmetic: statement agrees to its own volume and price; ledger agrees to its own volume and price.
Period 2, 5 to 8 October 2026 (statement S-2, ledger L-2):
Volume: statement 472.100; ledger 462.100; meter 359.500 (3 of 4 intervals, incomplete).
Price: statement 63.10; ledger 63.10; agreed PI-2 63.10.
Amount: statement 29,789.51; ledger 29,158.51; recomputed on the supplied intervals only 359.500 x 63.10 = 22,684.45, not a final figure.
Line arithmetic: statement agrees to its own volume and price; ledger agrees to its own volume and price.
Adjustments: statement S-3 -850.00; ledger L-3 -200.00; schedule AS-1 -200.00.
4. Discrepancies
D1. Adjustment S-3, "Balancing adjustment". Statement: -850.00. Ledger: no matching line. Schedule: no entry. Under BR-2 the line is not recognised. Effect on difference (statement minus ledger): -850.00. Agrees with (arithmetic only): neither; no schedule entry exists. Step: the settlement analyst decides whether to ask the buyer what the line is based on.
D2. Period 2 volume. Statement S-2: 472.100. Ledger L-2: 462.100. Volume difference 10.000, at 63.10 = 631.00. Effect on difference (statement minus ledger): 631.00. Agrees with (arithmetic only): cannot be said; the meter export has 3 of 4 intervals and a recomputation would be incomplete. The 10.000 equals the revision to 6 October (122.400 less prior 112.400); the cause is not determined. Step: obtain the missing 7 October interval and the revised series from the metering contact, then recompute.
D3. Adjustment L-3, "Availability credit AS-1". Ledger: -200.00, posted 12 October 2026. Statement: no matching line. Schedule: AS-1, -200.00, so BR-2 recognises it. Effect on difference (statement minus ledger): 200.00. Agrees with (arithmetic only): the ledger, on the schedule. Step: the settlement analyst decides whether the statement should carry AS-1.
D4. Period 1 price. Statement S-1: 62.40. Ledger L-1: 62.04. Amount difference 172.62 (479.500 x 0.36). The two prices hold the same digits in a different order, which may be a keying slip; this is a hint, not a finding. Effect on difference (statement minus ledger): 172.62. Agrees with (arithmetic only): the statement, 62.40 being PI-1. Step: the settlement analyst confirms PI-1 and decides whether the ledger line needs correcting.
5. Meter data
Missing intervals: 1. 7 October 2026 (period 2), no row in the export. Period 2's statement volume exceeds the supplied intervals by 112.600; the ledger's by 102.600.
Estimated reads: 1. 8 October 2026, 120.100, included in the totals above as supplied.
Revised reads: 1. 6 October 2026, 122.400, prior 112.400, revised 14 October 2026. Ledger L-2 was posted on 12 October 2026, before the revision date; the statement is dated 20 October 2026.
6. Adjustments check
Statement S-3 (-850.00): not on the schedule. Ledger L-3 (-200.00): matches AS-1. Schedule AS-1 (-200.00): on the ledger, not on the statement.
7. Proof
Ledger total 58,706.69
Add D1, statement adjustment S-3 with no schedule entry: -850.00
Add D2, period 2 volume difference: 631.00
Add D3, ledger adjustment L-3 absent from the statement: 200.00
Add D4, period 1 price difference: 172.62
Equals statement total 58,860.31. Difference to the statement total: 0.00.
8. Steps in order
1. D1 (-850.00): settlement analyst, with the adjustment schedule and any support for S-3.
2. D2 (631.00): metering contact, for the 7 October interval and the revised series.
3. D3 (200.00): settlement analyst, against the statement and the adjustment schedule (AS-1).
4. D4 (172.62): settlement analyst, against PI-1 and ledger line L-1.
9. Decisions for the settlement analyst
1. Whether S-3 needs a query to the buyer.
2. Whether the period 2 volume is queried once the meter data is complete.
3. Whether any ledger adjustment is made for D3 or D4. Nothing has been proposed for posting.
10. Not assessed
Price inputs not applied: none. Statement lines outside the period: none. The cause of any discrepancy, and whether any amount is owed, was not assessed. Pricing and settlement terms were not interpreted.
This comparison shows how the buyer's statement and the sales ledger differ for Site A from 1 to 8 October 2026 and what the supplied files say about each difference. It does not show that any figure is owed, and it makes no regulatory determination. The settlement analyst verifies each calculation. The comparison changes no records, contacts no buyer and sends nothing.
Every figure traces to the inputs above. The statement total is 29,920.80 + 29,789.51 - 850.00 = 58,860.31. The ledger total is 29,748.18 + 29,158.51 - 200.00 = 58,706.69, so the difference is 153.62. Period 1 meter volume is 120.500 + 118.250 + 121.000 + 119.750 = 479.500, and 479.500 x 62.40 = 29,920.80. Period 2's supplied volume is 117.000 + 122.400 + 120.100 = 359.500, and 359.500 x 63.10 = 22,684.45. The statement's 472.100 less 359.500 is 112.600, and the ledger's 462.100 less 359.500 is 102.600. The four effects are -850.00, 631.00, 200.00 and 172.62, which add to 153.62.
Where it fits
- Energy, where a buyer's statement, the metered volumes and the ledger are produced by different teams and rarely agree the first time.
- Finance and accounting, which owns the sales ledger and any adjustment that follows.
- Established businesses, where the check has lived with one careful analyst and should be repeatable by anyone.
- Growth & scaling, when the number of buyers and delivery points outgrows hand comparison.
- Private equity & portfolios, where an owner wants statement differences explained before cash is booked.
It stays apart from client schedule to ledger reconciliation, which agrees a client's subledger schedule to its trial balance, from receivables exception review, which decides what to do with individual receipts, and from payout reconciliation for an online store, which agrees platform payouts to orders. This one checks a buyer's energy statement against the ledger and the meter data.
What has to change for your company
- Your exports. The column names your statement, ledger and meter systems produce. If a heading does not match, the template stops and asks rather than guessing.
- Your units and intervals. The volume unit, the interval length and what counts as a settlement period.
- Your tolerances. The size of a volume or amount difference you still list rather than ignore.
- Your billing rules. The approved rules, written so that they can be applied as arithmetic or as a list. A rule that needs judgement is sent to the commercial lead, not applied.
- Your roles. Who is the settlement analyst, who answers for metering, who is the commercial lead, and who posts an adjustment.
- Your platform. It runs in ChatGPT, Claude, Copilot or Gemini, from files you supply. Decide which exports the assistant may read.
What has been checked
Fully Powered AI wrote this capability template. It was editorially reviewed on 10 November 2026. It was tried once on its invented example in Claude on 10 November 2026; the record is published with it. The points that run found open were settled the same day, after an independent review, in small wording changes to the instructions that were not run again. It has not yet been tested in a client environment. It has not yet been tested as a packaged version in ChatGPT, Claude, Copilot or Gemini.
Testing in your environment means running it on a past statement your analysts have already worked through by hand, plus hard cases written in advance, each with the expected result: a missing interval, a revised meter read, a price that differs by transposed digits, an adjustment with no schedule entry, a unit that does not match. The settlement analyst compares every figure with the settled workpaper before anyone relies on it. Pilot acceptance-test preparation sets those cases up, and what we test before we call an AI workflow ready describes the record we keep.
The full capability template
Everything above is the outline. The complete capability template is the working version: the roles, the inputs, the procedure, the exceptions and stop conditions, the output format, the reviewer checklist, the acceptance tests, the instructions for an AI assistant and what to customize for your company. It comes with a download and the link to its folder in Fully Powered’s public repository.
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