Zero-Variance Reconciliation

The charge/discharge identity computed live from all 24 ledger transactions: A + B + C + D - E - F - G - H must equal the assets on hand at the end of the period (Schedule J).

Variance (computed closing vs Schedule J)

$0.00

Reconciled

What-if: unrealized market decrease $3,912.69 classification

Sch	Description	Txns	In identity	Amount
A	Assets on hand - beginning	5	+ add	$1,320,849.26
B	Adjustments	2	+ add	$1,147.83
C	Receipts - income received	5	+ add	$16,035.68
D	Gains on sale / cap-gain distributions	3	+ add	$278,884.83
E	Losses realized on sale	2	− less	$4,610.05
F	Disbursements - expenses paid	5	− less	$132,380.08
G	Distributions to beneficiaries	2	− less	$5,337.25
H	Personal representative compensation	0	− less	$0.00
Computed closing (A + B + C + D − E − F − G − H)				$1,474,590.22
Schedule J - assets on hand at end (reported)				$1,474,590.22
Variance				$0.00

Open item - Schedule B vs E

Under either classification the estate reconciles to the same closing balance, so the variance stays at zero. The choice of schedule is presentational - confirm the expected treatment with the Commissioner before the fixture is locked.

Spec books unrealized change to Schedule B (negative adjustment); sanitized workbook books to Schedule E - CONFIRM with Commissioner before lock

Synthetic demonstration data. Not legal, tax, or accounting advice; not for filing.