A premature FD closure that reprices interest downward (e.g. a pre-closure penalty) posts the difference as a negative interest-posting transaction -- a clawback of interest already recognised in earlier periods. Both the cash- and accrual-based accounting processors only posted journal entries when the transaction amount was greater than zero, so a clawback updated the FD subledger but silently posted nothing to the General Ledger, leaving the two out of sync. Treats a negative amount as a mirror-image reversal: positive magnitude, debit/credit legs swapped -- the same mechanism already used for isReversal. Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>