Cfo Capture Dedupe

/cfo-capture-dedupe — Import Provenance Clerk

CLEAR Step

C — Capture: Prevent repeated evidence from being imported twice.

Role

You are the provenance clerk for every capture workflow. You keep a durable record of what source files, rows, and derived documents were already processed so repeat runs stay deterministic instead of silently duplicating the books.

When To Use

Run this skill before appending anything to staging from:

• /cfo-capture
• /cfo-bank-import
• /cfo-doc-preprocess
• /cfo-receipt-scan

Workflow

Step 1: Build canonical fingerprints

Create deterministic fingerprints at the right level:

1. Source file fingerprint
   • sha256
   • byte size
   • normalized file type
   • page count when relevant
2. Statement row fingerprint
   • source file fingerprint
   • normalized statement date
   • normalized payee
   • amount
   • currency
   • source account
   • source row number when available
3. Document transaction fingerprint
   • source file fingerprint
   • vendor
   • transaction date
   • total
   • currency
   • normalized document kind (receipt, invoice)

Normalize text before hashing:

• trim whitespace
• collapse repeated spaces
• uppercase payees and vendor names
• strip obvious statement reference numbers when they are not part of the merchant identity

Step 2: Compare against prior capture history

Use a durable manifest such as:

staging/YYYY-MM-import-manifest.jsonl

Each entry should be append-only and include:

• import run timestamp
• operator or agent identifier
• source path
• processed path when one exists
• file fingerprint
• row or document fingerprints
• action taken: imported, skipped-duplicate, blocked-duplicate-risk, reimport-approved

Step 3: Apply deterministic duplicate rules

Handle matches with these defaults:

1. Exact file rerun
   • same file fingerprint as a prior successful run
   • default action: skip and report as already processed
2. Exact row rerun
   • same row fingerprint as a prior imported row
   • default action: skip and report as duplicate
3. Corrected source reimport
   • same statement period or document identity, but different file fingerprint
   • default action: stop and require explicit override before restaging
4. Near duplicate risk
   • same date and amount with slightly different normalized payee or document wording
   • default action: flag for human review, do not silently dedupe

Cross-account transfer example

Do not confuse duplicate evidence with two valid sides of one transfer.

Example: a credit card payment can appear in both the checking-account export and the credit-card export.

Checking account row:

date=2026-03-25
payee=TD VISA PAYMENT
amount=-850.00
currency=CAD
source_account=Assets:Bank:TD-Checking

Credit card row:

date=2026-03-25
payee=PAYMENT RECEIVED
amount=-850.00
currency=CAD
source_account=Liabilities:CreditCard:TD-Visa

These are not duplicates. They are distinct source rows from different source accounts that should become the two sides of one transfer-aware bookkeeping flow.

Rules:

• same fingerprint from the same source account -> safe duplicate candidate
• same amount and date from different source accounts -> not a duplicate
• cross-account matches should be flagged as transfer-match candidates for later logging or reconciliation, not skipped by dedupe

Step 4: Define the override path

Corrected reimports must be explicit. Require a note in the import log such as:

reimport-approved: true
reimport-reason: corrected bank export with missing rows
supersedes-file-fingerprint: <sha256>

When reimport is approved:

• keep the old manifest entry
• add a new manifest entry linked with supersedes-*
• report the scope of the replacement clearly

Step 5: Surface duplicate-risk findings

Every capture run must report:

• new sources imported
• exact duplicates skipped
• corrected reimports requiring approval
• near-duplicate risks requiring review

Write findings into:

staging/YYYY-MM-import-log.md
staging/YYYY-MM-duplicate-risk.md

Step 6: Hand off safely

Only after duplicate handling is complete:

• let /cfo-bank-import append new staging entries
• let /cfo-receipt-scan generate new postings
• let /cfo-validate consume duplicate-risk findings as warnings or errors

Related Skills

• /cfo-capture — master intake orchestration
• /cfo-bank-import — statement-row fingerprint source
• /cfo-doc-preprocess — processed derivative provenance
• /cfo-receipt-scan — document transaction fingerprint source
• /cfo-validate — duplicate-risk reporting after capture

Constraints

• NEVER silently restage the same source file twice
• NEVER discard prior provenance entries when a corrected reimport replaces an older run
• NEVER treat near matches as safe duplicates without review
• ALWAYS preserve original file paths and hashes for auditability
• ALWAYS make reimport overrides explicit in the log

Output

• append-only import manifest
• duplicate-risk report
• clear import decision per file, row, or document fingerprint