The specific cause of an out-of-balance condition could not be determined at this point, but the error would be noted. Finding the error may require examining all the transactions processed during the period. This could be time consuming. For this reason, rather than summarizing an entire day’s transactions in a single batch, entities often group transactions into small batches of 50 to 100 items. This facilitates reconciling balances by isolating a problem to a specific batch.