Records and local rule
Original local cost register locks review pack P1. Its recorded expense E100 is 100, but newly verified evidence establishes 120. Authorised correction is made in current pack P2 as +20 linked to E100/P1. This is a fictional internal register rule, not statutory period treatment.
| Record | Amount | Treatment |
|---|---|---|
| P1 / E100 | 100 | Locked original |
| Verified amount | 120 | New evidence |
| P2 correction | +20 | Authorised; linked to P1/E100 |
Process the recorded case
- Preserve locked original reference
- Verify the corrected amount and authority
- Record the linked current-pack adjustment
- Report original and adjustment together when needed
Do not back-edit P1 or record an unlinked replacement expense that duplicates the original.
Check the outcome
What stays in P1 and what is the combined corrected amount?
Show the worked answer
P1 stays 100; P2 carries +20; combined 100+20=120. The correction is not a new 120 expense.