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- Add reconciled_with_id column to transactions (links manual → statement tx) - CSV import wizard: 4-step modal (upload → map columns → review → done) - Handles any bank format via column mapping with localStorage presets - Single signed or separate debit/credit column modes - Editable preview table before committing - Auto-tags all imported rows with 'csv-import' - Batch reconcile page: shows all unreconciled manual transactions with potential statement matches (date ±3 days, amount ±1%) pre-fetched - Select matches across multiple rows, apply all at once - Copies overrides/tags/splits from manual → statement tx atomically - Manual tx marked reconciled (linked), hidden from main transactions view - Transactions with no matches shown separately - Import CSV button on transactions page - Reconcile nav item in sidebar