The holder of a purchasing card suggests appropriate ways to reconcile discrepancies by adding new line items, called adjustments, to the PCR.

Each adjustment includes information about the discrepancy and why it occurred, and accounting information, such as the Adjustment Type, Description, and Amount.

A Purchasing Card Reconciliation (PCR) document is created when a discrepancy exists between a bank’s charge card statement and the associated records in Ariba Buyer. The PCR is used to record any adjustments required to reconcile the problems.

When an order is placed using a purchasing card, the amount is listed in Ariba Buyer and in the bank's records. If those two amounts do not match, someone must review the discrepancy and decide how to resolve it.

Once the reconciliation is approved, the adjustment details are recorded against the original reconciliation, which is associated with an order and can be reported on. Adjustments always remain separate from the order.