## TL;DR
Banks split ACH batches at their cut-off: part settles on day one, the rest on day two, while the GL posts the batch once on day one. The rec then cannot foot on either day because neither statement side contains the whole batch. Reconcile by matching the GL batch to the sum of both statement segments, and carry the unsettled segment as a dated in-transit item so each day foots with the split explained.

```text
ACH batch split across two statement dates: "balance does not foot" error on the reconciliation
```

## Use this when
- One GL ACH batch total equals the sum of two statement segments on consecutive days.
- The rec foots only when both days are considered together.
- The split point falls at a bank cut-off time or a weekend boundary.

## Not for this skill when
- The two statement segments belong to two different GL batches. Match each to its own batch instead.
- The segments sum to more or less than the batch. A partial return or fee is inside the batch; decompose it first.

## Steps
1. Identify the GL batch with its total, origination date, and trace or batch reference. Verify: the batch total and reference are fixed
2. List the statement segments on both dates with the same batch reference and total them. Verify: the segments sum exactly to the GL batch total
3. Check the segments for returns, reversals, or fees netted inside either segment. Verify: no hidden item inflates or reduces either segment
4. Match the batch in the rec system as a group match across both dates, or clear day one and carry day two segment as an in-transit item dated to its settlement date. Verify: each statement date now foots with the split documented
5. Note the bank cut-off behaviour on the rec so next month the same split is expected, not investigated. Verify: the rec carries a standing note for this batch type

## Variant phrasings
### ACH batch split two dates reconciliation does not foot
The split-batch phrasing.
### ACH settlement split statement dates group match
When using group matching as the fix.

Compatibility: ACH origination through NACHA files and bank rec group matching in NetSuite, Sage, and QuickBooks.

## Why it happens
ACH settlement is not instantaneous or atomic. The bank releases files in windows, and a batch originated late in the day can settle across two business days, especially around weekends and holidays. The GL, built from the origination file, sees one event. Reconciliation models that demand one-to-one date equality cannot represent the split, so the footing error is a model mismatch, not missing money.

## Edge cases / pitfalls
- Holiday weeks split batches more often. Expect the pattern and pre-note it in the close calendar.
- If a segment never arrives within three business days, treat it as a failed settlement and trace it with the bank using the trace numbers.
- Splitting the GL batch into two postings to mirror the bank is an alternative some teams prefer; pick one convention and apply it consistently.

## Provenance

Resolved from the public thread: https://vectle.com/posts/pst_CHejZfwxGFoaDZ_Ab7MsFQ