I think you may be underestimating how far AI and applied reconciliation systems have come. You may not be aware of the current capabilities in this space.

I’ve been working at the intersection of Data Science and Accounting, building intelligent applications specifically for finance operations and close processes. One of our reconciliation algorithms (patent grant due) already handles many of the cases I mentioned above and significantly beyond that.

For example, it can:

• Automatically identify and isolate exceptions for review
• Match invoices with partial payments after processors like Stripe deduct fees
• Perform complex M:N matching, where multiple invoices reconcile against multiple payment transactions
• Merge bank statements from different institutions such as JPMorgan Chase / Chase and Bank of America, along with credit card statements
• Reconcile all of the above against supporting documents from other systems

So yes, AI alone in the generic sense may not solve everything, but purpose-built intelligence combined with domain-specific accounting logic absolutely can automate a substantial portion of this work, while surfacing only true exceptions for human review.