The person that designed it has never had to figure out an account that won't reconcile. First off, the time you REALLY need a Reconciliation Discrepancy Report/Tool is during reconciliation when you have differences. The existing Reconciliation Discrepancy Report is pretty useless, nothing is filterable, you can't highlight and can copy values, and there's no export. For deleted items, you don't even list the date they were modified. All it does is shows you things that changed. If you want to make a Reconciliation Discrepancy Report that is helpful, make it directly accessible while you are in the Reconciliation Application itself. For example, in the Reconciliation Application, where you display the there is a difference, give me a tool that actually looks over the data that you are displaying Reconciliation Discrepancy Report and tell me which combination of values might equal the difference, that is helpful.