diff --git a/go/internal/domain/reconcile/reconcile.go b/go/internal/domain/reconcile/reconcile.go
new file mode 100644
index 0000000..4089f87
--- /dev/null
+++ b/go/internal/domain/reconcile/reconcile.go
@@ -0,0 +1,393 @@
+// Package reconcile ports the three-phase payment reconciliation from scripts/match_payments.py.
+package reconcile
+
+import (
+	"fuj-management/go/internal/domain/czech"
+	"fuj-management/go/internal/domain/matching"
+	"regexp"
+	"strings"
+)
+
+// ExceptionKey identifies a fee override by normalized member name and period.
+type ExceptionKey struct {
+	Name   string // czech.Normalize(memberName)
+	Period string // czech.Normalize("YYYY-MM")
+}
+
+// Exception is a manual fee override for one member in one period.
+type Exception struct {
+	Amount int
+	Note   string
+}
+
+// FeeData holds the expected fee and attendance count for one member in one month.
+type FeeData struct {
+	Expected   int
+	Attendance int
+}
+
+// Member is one row from the attendance sheet.
+type Member struct {
+	Name string
+	Tier string
+	Fees map[string]FeeData // month ("YYYY-MM") → fee data
+}
+
+// Transaction is one payment row from the payments sheet.
+// Date must already be a "YYYY-MM-DD" string (convert with matching.FormatDate before calling).
+// InferredAmount, when non-nil, replaces Amount when person and purpose are pre-matched.
+type Transaction struct {
+	Date           string
+	Amount         float64
+	Person         string   // comma-separated canonical names (empty → use inference)
+	Purpose        string   // comma-separated "YYYY-MM" or "other:…" (empty → use inference)
+	InferredAmount *float64 // nil → fall back to Amount
+	Sender         string
+	Message        string
+	UserID         string
+}
+
+// TxEntry is the portion of a payment allocated to a single member+month.
+type TxEntry struct {
+	Amount     float64
+	Date       string
+	Sender     string
+	Message    string
+	Confidence string
+}
+
+// OtherEntry is a payment with purpose "other:…" allocated to a member.
+type OtherEntry struct {
+	Amount     float64
+	Date       string
+	Sender     string
+	Message    string
+	Purpose    string
+	Confidence string
+}
+
+// MonthData is the ledger state for one member in one month.
+type MonthData struct {
+	Expected         int
+	OriginalExpected int
+	AttendanceCount  int
+	Exception        *Exception
+	Paid             float64
+	Transactions     []TxEntry
+}
+
+// MemberResult is the reconciled ledger for one member.
+type MemberResult struct {
+	Tier              string
+	Months            map[string]MonthData
+	OtherTransactions []OtherEntry
+	TotalBalance      int
+}
+
+// Result is the top-level output of Reconcile.
+type Result struct {
+	Members   map[string]MemberResult
+	Unmatched []Transaction
+	Credits   map[string]int // final balance for every member (may be negative)
+}
+
+var questionMarkRe = regexp.MustCompile(`\[\?\]\s*`)
+
+// canonicalMemberKey returns a diacritic-, case-, and whitespace-insensitive key
+// used to resolve Person-column values that drift from canonical attendance-sheet names.
+// Ports scripts/match_payments.py canonical_member_key.
+func canonicalMemberKey(name string) string {
+	return strings.Join(strings.Fields(czech.Normalize(name)), " ")
+}
+
+type monthExpected struct {
+	month    string
+	expected int
+}
+
+// Reconcile matches transactions to members and months using three allocation phases:
+//  1. Greedy: payment ≥ total expected → fill each month exactly; overflow → credit.
+//  2. Proportional: payment < total → distribute by each month's share; last absorbs float remainder.
+//  3. Even-split fallback: all expected fees are 0 (prepayment) → divide equally.
+//
+// defaultYear seeds czech.ParseMonthReferences in the inference fallback.
+// Pass time.Now().Year() in production; pass a fixed year in tests.
+//
+// Ports scripts/match_payments.py reconcile.
+func Reconcile(
+	members []Member,
+	sortedMonths []string,
+	transactions []Transaction,
+	exceptions map[ExceptionKey]Exception,
+	defaultYear int,
+) Result {
+	memberNames := make([]string, len(members))
+	memberTiers := make(map[string]string, len(members))
+	memberFees := make(map[string]map[string]FeeData, len(members))
+
+	for i, m := range members {
+		memberNames[i] = m.Name
+		memberTiers[m.Name] = m.Tier
+		memberFees[m.Name] = m.Fees
+	}
+
+	// Map canonical key → first attendance-sheet name with that key, so Person cells
+	// that drift in diacritics/case/whitespace still resolve to the canonical name.
+	canonicalByKey := make(map[string]string, len(memberNames))
+	for _, name := range memberNames {
+		key := canonicalMemberKey(name)
+		if _, exists := canonicalByKey[key]; !exists {
+			canonicalByKey[key] = name
+		}
+	}
+
+	if exceptions == nil {
+		exceptions = map[ExceptionKey]Exception{}
+	}
+
+	// Initialise ledger
+	ledger := make(map[string]map[string]MonthData, len(memberNames))
+	otherLedger := make(map[string][]OtherEntry, len(memberNames))
+
+	for _, name := range memberNames {
+		ledger[name] = make(map[string]MonthData, len(sortedMonths))
+		otherLedger[name] = []OtherEntry{}
+		for _, m := range sortedMonths {
+			fd := memberFees[name][m]
+			originalExpected := fd.Expected
+			attendanceCount := fd.Attendance
+
+			var expected int
+			var exInfo *Exception
+			exKey := ExceptionKey{
+				Name:   czech.Normalize(name),
+				Period: czech.Normalize(m),
+			}
+			if ex, ok := exceptions[exKey]; ok {
+				expected = ex.Amount
+				exCopy := ex
+				exInfo = &exCopy
+			} else {
+				expected = originalExpected
+			}
+
+			ledger[name][m] = MonthData{
+				Expected:         expected,
+				OriginalExpected: originalExpected,
+				AttendanceCount:  attendanceCount,
+				Exception:        exInfo,
+				Paid:             0,
+				Transactions:     []TxEntry{},
+			}
+		}
+	}
+
+	var unmatched []Transaction
+	credits := make(map[string]int, len(memberNames))
+
+	for _, tx := range transactions {
+		personStr := strings.TrimSpace(tx.Person)
+		purposeStr := strings.TrimSpace(tx.Purpose)
+		personStr = questionMarkRe.ReplaceAllString(personStr, "")
+		isOther := strings.HasPrefix(strings.ToLower(purposeStr), "other:")
+
+		var matchedMembers []matching.Match
+		var matchedMonths []string
+		var amount float64
+
+		if personStr != "" && purposeStr != "" {
+			for p := range strings.SplitSeq(personStr, ",") {
+				p = strings.TrimSpace(p)
+				if p != "" {
+					matchedMembers = append(matchedMembers, matching.Match{
+						Name:       p,
+						Confidence: matching.ConfidenceAuto,
+					})
+				}
+			}
+			if isOther {
+				matchedMonths = []string{purposeStr}
+			} else {
+				for m := range strings.SplitSeq(purposeStr, ",") {
+					m = strings.TrimSpace(m)
+					if m != "" {
+						matchedMonths = append(matchedMonths, m)
+					}
+				}
+			}
+			if tx.InferredAmount != nil {
+				amount = *tx.InferredAmount
+			} else {
+				amount = tx.Amount
+			}
+		} else {
+			// Inference fallback for rows not yet processed by infer_payments.py
+			inferred := matching.InferTransactionDetails(
+				matching.Transaction{
+					Sender:  tx.Sender,
+					Message: tx.Message,
+					UserID:  tx.UserID,
+					Date:    tx.Date,
+				},
+				memberNames,
+				defaultYear,
+			)
+			matchedMembers = inferred.Members
+			matchedMonths = inferred.Months
+			amount = tx.Amount
+		}
+
+		if len(matchedMembers) == 0 || len(matchedMonths) == 0 {
+			unmatched = append(unmatched, tx)
+			continue
+		}
+
+		if isOther {
+			nAlloc := len(matchedMembers)
+			perAlloc := 0.0
+			if nAlloc > 0 {
+				perAlloc = amount / float64(nAlloc)
+			}
+			for _, m := range matchedMembers {
+				memberName := canonicalByKey[canonicalMemberKey(m.Name)]
+				if memberName != "" {
+					otherLedger[memberName] = append(otherLedger[memberName], OtherEntry{
+						Amount:     perAlloc,
+						Date:       tx.Date,
+						Sender:     tx.Sender,
+						Message:    tx.Message,
+						Purpose:    purposeStr,
+						Confidence: string(m.Confidence),
+					})
+				}
+			}
+			continue
+		}
+
+		memberShare := 0.0
+		if len(matchedMembers) > 0 {
+			memberShare = amount / float64(len(matchedMembers))
+		}
+
+		for _, m := range matchedMembers {
+			memberName := canonicalByKey[canonicalMemberKey(m.Name)]
+			if memberName == "" {
+				unmatched = append(unmatched, tx)
+				continue
+			}
+
+			var inWindow []monthExpected
+			outCount := 0
+			for _, month := range matchedMonths {
+				if md, ok := ledger[memberName][month]; ok {
+					inWindow = append(inWindow, monthExpected{month: month, expected: md.Expected})
+				} else {
+					outCount++
+				}
+			}
+
+			nTotal := len(matchedMonths)
+			outCredit := 0.0
+			if outCount > 0 && nTotal > 0 {
+				outCredit = memberShare / float64(nTotal) * float64(outCount)
+				credits[memberName] += int(outCredit)
+			}
+
+			inWindowShare := memberShare - outCredit
+
+			if len(inWindow) == 0 {
+				continue
+			}
+
+			totalExpected := 0
+			for _, mw := range inWindow {
+				totalExpected += mw.expected
+			}
+
+			if totalExpected > 0 && inWindowShare >= float64(totalExpected) {
+				// Greedy: payment covers all expected fees; overflow → credit
+				credits[memberName] += int(inWindowShare - float64(totalExpected))
+				for _, mw := range inWindow {
+					alloc := float64(mw.expected)
+					md := ledger[memberName][mw.month]
+					md.Paid += alloc
+					md.Transactions = append(md.Transactions, TxEntry{
+						Amount:     alloc,
+						Date:       tx.Date,
+						Sender:     tx.Sender,
+						Message:    tx.Message,
+						Confidence: string(m.Confidence),
+					})
+					ledger[memberName][mw.month] = md
+				}
+			} else if totalExpected > 0 {
+				// Proportional: distribute by each month's share; last month absorbs float remainder
+				remaining := inWindowShare
+				for i, mw := range inWindow {
+					var alloc float64
+					if i == len(inWindow)-1 {
+						alloc = remaining
+					} else {
+						alloc = inWindowShare * float64(mw.expected) / float64(totalExpected)
+					}
+					remaining -= alloc
+					md := ledger[memberName][mw.month]
+					md.Paid += alloc
+					md.Transactions = append(md.Transactions, TxEntry{
+						Amount:     alloc,
+						Date:       tx.Date,
+						Sender:     tx.Sender,
+						Message:    tx.Message,
+						Confidence: string(m.Confidence),
+					})
+					ledger[memberName][mw.month] = md
+				}
+			} else {
+				// Even-split fallback: prepayment before attendance recorded
+				perMonth := inWindowShare / float64(len(inWindow))
+				for _, mw := range inWindow {
+					md := ledger[memberName][mw.month]
+					md.Paid += perMonth
+					md.Transactions = append(md.Transactions, TxEntry{
+						Amount:     perMonth,
+						Date:       tx.Date,
+						Sender:     tx.Sender,
+						Message:    tx.Message,
+						Confidence: string(m.Confidence),
+					})
+					ledger[memberName][mw.month] = md
+				}
+			}
+		}
+	}
+
+	// Final total balances: window balance + out-of-window credits accumulated above
+	finalBalances := make(map[string]int, len(memberNames))
+	for _, name := range memberNames {
+		windowBalance := 0
+		for _, mdata := range ledger[name] {
+			windowBalance += int(mdata.Paid) - mdata.Expected
+		}
+		finalBalances[name] = windowBalance + credits[name]
+	}
+
+	membersResult := make(map[string]MemberResult, len(memberNames))
+	for _, name := range memberNames {
+		membersResult[name] = MemberResult{
+			Tier:              memberTiers[name],
+			Months:            ledger[name],
+			OtherTransactions: otherLedger[name],
+			TotalBalance:      finalBalances[name],
+		}
+	}
+
+	if unmatched == nil {
+		unmatched = []Transaction{}
+	}
+
+	return Result{
+		Members:   membersResult,
+		Unmatched: unmatched,
+		Credits:   finalBalances,
+	}
+}
diff --git a/go/internal/domain/reconcile/reconcile_test.go b/go/internal/domain/reconcile/reconcile_test.go
new file mode 100644
index 0000000..edaa2ff
--- /dev/null
+++ b/go/internal/domain/reconcile/reconcile_test.go
@@ -0,0 +1,376 @@
+package reconcile
+
+// Expected values verified against scripts/match_payments.py on 2026-05-06:
+//
+//	PYTHONPATH=scripts:. python3 -m unittest tests.test_reconcile_exceptions tests.test_match_payments -v
+//
+// All Python test cases are ported below. Additional Go-only cases are marked with [Go].
+
+import (
+	"math"
+	"testing"
+)
+
+const defaultYear = 2026
+
+// tx builds a pre-matched Transaction (person+purpose already filled in).
+// InferredAmount is left nil so Amount is used directly, matching the Python
+// _tx helper where inferred_amount == amount.
+func tx(person, purpose string, amount float64) Transaction {
+	return Transaction{
+		Date:    "2026-01-01",
+		Amount:  amount,
+		Person:  person,
+		Purpose: purpose,
+		Sender:  "Sender",
+		Message: "fee",
+	}
+}
+
+func TestReconcileExceptionOverride(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 4}}}}
+	exceptions := map[ExceptionKey]Exception{
+		{Name: "alice", Period: "2026-01"}: {Amount: 400, Note: "Test exception"},
+	}
+	txs := []Transaction{{
+		Date: "2026-01-05", Amount: 400,
+		Person: "Alice", Purpose: "2026-01", Sender: "Alice Sender", Message: "fee",
+	}}
+
+	result := Reconcile(members, []string{"2026-01"}, txs, exceptions, defaultYear)
+
+	jan := result.Members["Alice"].Months["2026-01"]
+	if jan.Expected != 400 {
+		t.Errorf("Expected override to 400, got %d", jan.Expected)
+	}
+	if jan.Paid != 400 {
+		t.Errorf("Paid want 400, got %f", jan.Paid)
+	}
+	if result.Members["Alice"].TotalBalance != 0 {
+		t.Errorf("TotalBalance want 0, got %d", result.Members["Alice"].TotalBalance)
+	}
+}
+
+func TestReconcileFallbackToAttendance(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 4}}}}
+
+	result := Reconcile(members, []string{"2026-01"}, nil, nil, defaultYear)
+
+	if result.Members["Alice"].Months["2026-01"].Expected != 750 {
+		t.Errorf("Expected 750 when no exception, got %d", result.Members["Alice"].Months["2026-01"].Expected)
+	}
+}
+
+func TestReconcileGreedyExactMatch(t *testing.T) {
+	t.Parallel()
+	members := []Member{{
+		Name: "Alice", Tier: "A",
+		Fees: map[string]FeeData{
+			"2026-02": {750, 3},
+			"2026-03": {350, 3},
+			"2026-04": {150, 2},
+		},
+	}}
+	sortedMonths := []string{"2026-02", "2026-03", "2026-04"}
+
+	result := Reconcile(members, sortedMonths, []Transaction{tx("Alice", "2026-02, 2026-03, 2026-04", 1250)}, nil, defaultYear)
+
+	months := result.Members["Alice"].Months
+	if int(months["2026-02"].Paid) != 750 {
+		t.Errorf("2026-02 paid want 750, got %f", months["2026-02"].Paid)
+	}
+	if int(months["2026-03"].Paid) != 350 {
+		t.Errorf("2026-03 paid want 350, got %f", months["2026-03"].Paid)
+	}
+	if int(months["2026-04"].Paid) != 150 {
+		t.Errorf("2026-04 paid want 150, got %f", months["2026-04"].Paid)
+	}
+}
+
+func TestReconcileGreedyOverpaymentGoesToCredit(t *testing.T) {
+	t.Parallel()
+	members := []Member{{
+		Name: "Alice", Tier: "A",
+		Fees: map[string]FeeData{"2026-01": {750, 3}, "2026-02": {750, 3}},
+	}}
+	sortedMonths := []string{"2026-01", "2026-02"}
+
+	result := Reconcile(members, sortedMonths, []Transaction{tx("Alice", "2026-01, 2026-02", 2000)}, nil, defaultYear)
+
+	months := result.Members["Alice"].Months
+	if int(months["2026-01"].Paid) != 750 {
+		t.Errorf("2026-01 paid want 750, got %f", months["2026-01"].Paid)
+	}
+	if int(months["2026-02"].Paid) != 750 {
+		t.Errorf("2026-02 paid want 750, got %f", months["2026-02"].Paid)
+	}
+	if result.Credits["Alice"] != 500 {
+		t.Errorf("credits want 500, got %d", result.Credits["Alice"])
+	}
+}
+
+func TestReconcileProportionalUnderpayment(t *testing.T) {
+	t.Parallel()
+	members := []Member{{
+		Name: "Alice", Tier: "A",
+		Fees: map[string]FeeData{"2026-02": {750, 3}, "2026-03": {350, 3}, "2026-04": {750, 3}},
+	}}
+	sortedMonths := []string{"2026-02", "2026-03", "2026-04"}
+	amount := 1250.0
+
+	result := Reconcile(members, sortedMonths, []Transaction{tx("Alice", "2026-02, 2026-03, 2026-04", amount)}, nil, defaultYear)
+
+	months := result.Members["Alice"].Months
+	paid02 := months["2026-02"].Paid
+	paid03 := months["2026-03"].Paid
+	paid04 := months["2026-04"].Paid
+
+	if paid02 >= 750 {
+		t.Errorf("2026-02 should be underpaid, got %f", paid02)
+	}
+	if paid03 >= 350 {
+		t.Errorf("2026-03 should be underpaid, got %f", paid03)
+	}
+	if paid04 >= 750 {
+		t.Errorf("2026-04 should be underpaid, got %f", paid04)
+	}
+	if math.Abs(paid02+paid03+paid04-amount) > 0.01 {
+		t.Errorf("sum of paid want %f, got %f", amount, paid02+paid03+paid04)
+	}
+	if math.Abs(paid02-paid04) > 0.01 {
+		t.Errorf("02 and 04 have equal expected, want equal paid: %f vs %f", paid02, paid04)
+	}
+}
+
+func TestReconcileSingleMonthUnchanged(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 3}}}}
+
+	result := Reconcile(members, []string{"2026-01"}, []Transaction{tx("Alice", "2026-01", 750)}, nil, defaultYear)
+
+	if math.Abs(result.Members["Alice"].Months["2026-01"].Paid-750) > 0.01 {
+		t.Errorf("single month want 750, got %f", result.Members["Alice"].Months["2026-01"].Paid)
+	}
+}
+
+func TestReconcileTwoMembersMultiMonth(t *testing.T) {
+	t.Parallel()
+	members := []Member{
+		{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 3}, "2026-02": {350, 3}}},
+		{Name: "Bob", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 3}, "2026-02": {350, 3}}},
+	}
+	sortedMonths := []string{"2026-01", "2026-02"}
+
+	result := Reconcile(members, sortedMonths, []Transaction{tx("Alice, Bob", "2026-01, 2026-02", 2200)}, nil, defaultYear)
+
+	for _, name := range []string{"Alice", "Bob"} {
+		months := result.Members[name].Months
+		if math.Abs(months["2026-01"].Paid-750) > 0.01 {
+			t.Errorf("%s 2026-01 paid want 750, got %f", name, months["2026-01"].Paid)
+		}
+		if math.Abs(months["2026-02"].Paid-350) > 0.01 {
+			t.Errorf("%s 2026-02 paid want 350, got %f", name, months["2026-02"].Paid)
+		}
+	}
+}
+
+func TestReconcileEvenSplitFallbackWhenNoExpected(t *testing.T) {
+	t.Parallel()
+	members := []Member{{
+		Name: "Alice", Tier: "A",
+		Fees: map[string]FeeData{"2026-01": {0, 0}, "2026-02": {0, 0}},
+	}}
+	sortedMonths := []string{"2026-01", "2026-02"}
+
+	result := Reconcile(members, sortedMonths, []Transaction{tx("Alice", "2026-01, 2026-02", 300)}, nil, defaultYear)
+
+	months := result.Members["Alice"].Months
+	if math.Abs(months["2026-01"].Paid-150) > 0.01 {
+		t.Errorf("2026-01 paid want 150, got %f", months["2026-01"].Paid)
+	}
+	if math.Abs(months["2026-02"].Paid-150) > 0.01 {
+		t.Errorf("2026-02 paid want 150, got %f", months["2026-02"].Paid)
+	}
+}
+
+func TestReconcileDiacriticsTolerantPersonMatching(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Mária Maco", Tier: "A", Fees: map[string]FeeData{"2026-04": {750, 4}}}}
+	txFn := func(person string) Transaction {
+		return Transaction{
+			Date: "2026-04-15", Amount: 750, Person: person, Purpose: "2026-04",
+			Sender: "Maco Family", Message: "fee",
+		}
+	}
+
+	cases := []struct {
+		name   string
+		person string
+	}{
+		{"without diacritics", "Maria Maco"},
+		{"extra whitespace", "Mária  Maco"},
+		{"lowercase", "mária maco"},
+	}
+
+	for _, tc := range cases {
+		t.Run(tc.name, func(t *testing.T) {
+			t.Parallel()
+			result := Reconcile(members, []string{"2026-04"}, []Transaction{txFn(tc.person)}, nil, defaultYear)
+
+			paid := result.Members["Mária Maco"].Months["2026-04"].Paid
+			if paid != 750 {
+				t.Errorf("%s: paid want 750, got %f", tc.name, paid)
+			}
+			if len(result.Unmatched) != 0 {
+				t.Errorf("%s: want no unmatched, got %v", tc.name, result.Unmatched)
+			}
+		})
+	}
+}
+
+func TestReconcileTrulyUnknownPersonIsUnmatched(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Mária Maco", Tier: "A", Fees: map[string]FeeData{"2026-04": {750, 4}}}}
+	txs := []Transaction{{
+		Date: "2026-04-15", Amount: 750,
+		Person: "Někdo Neznámý", Purpose: "2026-04",
+		Sender: "Neznámý", Message: "fee",
+	}}
+
+	result := Reconcile(members, []string{"2026-04"}, txs, nil, defaultYear)
+
+	if result.Members["Mária Maco"].Months["2026-04"].Paid != 0 {
+		t.Errorf("unknown person must not credit the member")
+	}
+	if len(result.Unmatched) != 1 {
+		t.Errorf("want 1 unmatched, got %d", len(result.Unmatched))
+	}
+}
+
+// [Go] Test that [?] markers are stripped from the Person field before lookup.
+func TestReconcileQuestionMarkMarkerStripped(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 3}}}}
+	txs := []Transaction{{
+		Date: "2026-01-01", Amount: 750,
+		Person: "[?] Alice", Purpose: "2026-01",
+		Sender: "Bank", Message: "fee",
+	}}
+
+	result := Reconcile(members, []string{"2026-01"}, txs, nil, defaultYear)
+
+	if result.Members["Alice"].Months["2026-01"].Paid != 750 {
+		t.Errorf("[?] stripping: want 750 paid, got %f", result.Members["Alice"].Months["2026-01"].Paid)
+	}
+}
+
+// [Go] Purpose "other:shirt" puts payment in OtherTransactions, not in month ledger.
+func TestReconcileOtherPurpose(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 3}}}}
+	txs := []Transaction{{
+		Date: "2026-01-01", Amount: 300,
+		Person: "Alice", Purpose: "other:shirt",
+		Sender: "Bank", Message: "shirt order",
+	}}
+
+	result := Reconcile(members, []string{"2026-01"}, txs, nil, defaultYear)
+
+	if result.Members["Alice"].Months["2026-01"].Paid != 0 {
+		t.Errorf("other: purpose must not touch month ledger")
+	}
+	others := result.Members["Alice"].OtherTransactions
+	if len(others) != 1 {
+		t.Fatalf("want 1 OtherTransaction, got %d", len(others))
+	}
+	if math.Abs(others[0].Amount-300) > 0.01 {
+		t.Errorf("OtherEntry.Amount want 300, got %f", others[0].Amount)
+	}
+	if others[0].Purpose != "other:shirt" {
+		t.Errorf("OtherEntry.Purpose want %q, got %q", "other:shirt", others[0].Purpose)
+	}
+}
+
+// [Go] Months outside sortedMonths go to credit, not to the window ledger.
+func TestReconcileOutOfWindowGoesToCredit(t *testing.T) {
+	t.Parallel()
+	// Window shows only 2026-01. Transaction references 2026-01 (in) and 2026-02 (out).
+	members := []Member{{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {600, 3}}}}
+	txs := []Transaction{{
+		Date: "2026-01-01", Amount: 1200,
+		Person: "Alice", Purpose: "2026-01, 2026-02",
+		Sender: "Bank", Message: "Q1",
+	}}
+
+	result := Reconcile(members, []string{"2026-01"}, txs, nil, defaultYear)
+
+	// member_share = 1200 (one member)
+	// out_credit = 1200 / 2 * 1 = 600
+	// in_window_share = 600
+	// in_window = [(2026-01, 600)], total_expected = 600 → greedy: paid = 600, no overflow
+	if math.Abs(result.Members["Alice"].Months["2026-01"].Paid-600) > 0.01 {
+		t.Errorf("in-window paid want 600, got %f", result.Members["Alice"].Months["2026-01"].Paid)
+	}
+	// total_balance = int(600) - 600 (window) + 600 (out credit) = 600
+	if result.Members["Alice"].TotalBalance != 600 {
+		t.Errorf("TotalBalance want 600, got %d", result.Members["Alice"].TotalBalance)
+	}
+}
+
+// [Go] No person/purpose → inference fallback resolves sender name and date month.
+func TestReconcileInferenceFallback(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Tomáš Němeček", Tier: "A", Fees: map[string]FeeData{"2026-04": {750, 3}}}}
+	txs := []Transaction{{
+		Date: "2026-04-15", Amount: 750,
+		// Person and Purpose are empty → inference path
+		Sender:  "Tomas Nemecek",
+		Message: "clenske 04/2026",
+	}}
+
+	result := Reconcile(members, []string{"2026-04"}, txs, nil, defaultYear)
+
+	if math.Abs(result.Members["Tomáš Němeček"].Months["2026-04"].Paid-750) > 0.01 {
+		t.Errorf("inference fallback: want 750 paid, got %f", result.Members["Tomáš Němeček"].Months["2026-04"].Paid)
+	}
+}
+
+// [Go] Transaction with no match at all ends up in Unmatched; ledger unchanged.
+func TestReconcileNoMatchGoesToUnmatched(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 3}}}}
+	txs := []Transaction{{
+		Date: "2026-01-01", Amount: 500,
+		// empty person+purpose and sender name not matching any member
+		Sender: "Unknown Corp", Message: "invoice",
+	}}
+
+	result := Reconcile(members, []string{"2026-01"}, txs, nil, defaultYear)
+
+	if len(result.Unmatched) != 1 {
+		t.Errorf("want 1 unmatched, got %d", len(result.Unmatched))
+	}
+	if result.Members["Alice"].Months["2026-01"].Paid != 0 {
+		t.Errorf("unmatched tx must not touch ledger")
+	}
+}
+
+// [Go] Empty transaction list leaves every month at paid=0 and balance=–expected.
+func TestReconcileNoTransactionsAllUnpaid(t *testing.T) {
+	t.Parallel()
+	members := []Member{{Name: "Alice", Tier: "A", Fees: map[string]FeeData{"2026-01": {750, 3}}}}
+
+	result := Reconcile(members, []string{"2026-01"}, nil, nil, defaultYear)
+
+	if result.Members["Alice"].Months["2026-01"].Paid != 0 {
+		t.Errorf("no txs: want paid=0, got %f", result.Members["Alice"].Months["2026-01"].Paid)
+	}
+	if result.Members["Alice"].TotalBalance != -750 {
+		t.Errorf("no txs: want balance -750, got %d", result.Members["Alice"].TotalBalance)
+	}
+	if len(result.Unmatched) != 0 {
+		t.Errorf("no txs: want empty unmatched, got %v", result.Unmatched)
+	}
+}