Fix the cut-off date and hold both sides to it

Value and cost have to be measured to the same day, or the reconciliation reconciles nothing: value to month end and cost to whenever the ledger was last run compares two different jobs. Set one cut-off date for the period and take value, cost and accruals all to that line. It is broken constantly, because the value side is done carefully and the cost side left to whatever the accounts system held that morning.