recomputed record count is smaller than the original, one or more transaction records were not processed. Conversely, if the recomputed record count is larger than the original, either additional unauthorized transactions were processed or some transaction records were processed twice. If a financial or hash total discrepancy is evenly divisible by 9, the likely cause is a transposition error, in which two adjacent digits were inadvertently reversed (e.g., 46 instead of 64). Transposition errors may appear to be trivial but can have enormous financial consequences. For example, consider the effect of misrecording the interest rate on a loan as 6.4 % instead of 4.6 %