The invoice total matches what you expected. One line is overpriced and another bills for fewer units than you received. The differences offset each other. If AP checks only the total, both pass.
Try the match on two lines
In this example, the supplier billed two parts on the same order. The values below exclude tax and freight, and there are no prior bills for these receipts.
| Line | PO price per unit | Quantity received | Invoice line | What AP sees |
|---|---|---|---|---|
| Brackets | $10 | 10 | 10 × $11 = $110 | The supplier charged $1 more per unit than the PO |
| Clamps | $5 | 10 | 8 × $5 = $40 | The bill covers eight units. Two received units remain available to bill |
| Total | $150 | The total equals the value of all received goods at PO prices, but the lines tell different stories |
Send the bracket line to the buyer with the PO price and ask whether a change was approved. For the clamps, confirm that partial billing is allowed and keep the remaining receipt quantity available. If a later invoice covers the two clamps, check the earlier application before matching it. Neither line needs the same action just because the invoice has one total.
Choose which records the comparison needs
Two-way matching compares the invoice with the purchase order. Three-way matching adds the receipt. Four-way matching adds the quantity accepted at inspection when the workflow calls for it. Check which control applies to the item or order in your system. Oracle’s match approval documentation.
Before comparing the lines, confirm the vendor, buying entity, and order reference. Convert units using the approved item record. Compare price and quantity separately, and keep freight and tax visible if they follow separate rules. When a purchase has no PO, route it through the approved non-PO process.
Check what happens when the match fails
Show the reviewer the exact line, the source value, and what differs. A missing receipt goes to receiving. A disputed price goes to the buyer. A repeat invoice goes to AP with the possible earlier bill. Record the reason and approval for any override. Payment release remains a separate decision.
Use the two-line example to test automation. Add a duplicate submission and a receipt already used by an earlier bill. Compare the proposed result with what AP would do and check the saved record after a retry. The three-way reconciliation guide explains how to account for prior bills and route exceptions.