diff --git a/SKILL.md b/SKILL.md
index b72faac..8a29816 100644
--- a/SKILL.md
+++ b/SKILL.md
@@ -13,6 +13,7 @@ Double-entry accounting for sole proprietorship. Every transaction creates balan
 |------|--------|
 | Record vendor invoice | Use template from `templates/`, then audit |
 | Record payment | Use template from `templates/`, then audit |
+| Reconcile bank account | See [reconciliation.md](references/reconciliation.md) |
 | Query balances | Use `sql_query` on Accounts table |
 | Generate reports | See [queries.md](references/queries.md) |
 
@@ -28,6 +29,8 @@ Double-entry accounting for sole proprietorship. Every transaction creates balan
 | Invoice not yet paid | [bill-unpaid.json](templates/bill-unpaid.json) |
 | Pay existing bill | [pay-existing-bill.json](templates/pay-existing-bill.json) |
 | Direct expense (no bill) | [direct-expense.json](templates/direct-expense.json) |
+| Bank import - deposit | [bank-import-deposit.json](templates/bank-import-deposit.json) |
+| Bank import - withdrawal | [bank-import-expense.json](templates/bank-import-expense.json) |
 
 Templates contain only writable fields. See [templates.md](references/templates.md) for usage guide.
 
@@ -38,6 +41,7 @@ Templates contain only writable fields. See [templates.md](references/templates.
 | **Invoice/Bill from vendor** | Bill + BillLines + Transaction + TransactionLines |
 | **Receipt showing payment** | BillPayment + attach Receipt to existing Bill |
 | **Bank statement entry** | Transaction + TransactionLines only |
+| **Bank export file** | Run bank reconciliation workflow (see below) |
 | **Journal adjustment** | Transaction + TransactionLines only |
 
 **Key Rule:** If there's a vendor invoice number, always create a Bill record.
@@ -114,6 +118,18 @@ Same as above but Cr Due to Owner (id=22) instead of Checking
 
 For detailed code: see [workflows.md](references/workflows.md)
 
+## Bank Reconciliation Workflow (4 Phases)
+
+Import bank transactions, match against ledger, create missing entries, and verify balances.
+
+**Phase 1 — Import:** Read bank export file (Schwab JSON), parse dates/amounts, present summary
+**Phase 2 — Match:** Fetch TransactionLines for bank account via `get_records`, match by amount + date (±3 days)
+**Phase 3 — Create:** For unmatched bank entries, check BankRules, suggest offset account by Type, create Transaction + TransactionLines (Status="Cleared")
+**Phase 4 — Reconcile:** Create Reconciliation record, calculate cleared balance, compare to statement balance
+
+For detailed reference: see [reconciliation.md](references/reconciliation.md)
+For workflow code examples: see [workflows.md](references/workflows.md)
+
 ## Validation Checklist
 
 After entering bills:
@@ -195,3 +211,4 @@ For full audit queries and remediation: see [audit.md](references/audit.md)
 | [references/workflows.md](references/workflows.md) | Detailed code examples |
 | [references/queries.md](references/queries.md) | SQL queries and financial reports |
 | [references/audit.md](references/audit.md) | Audit queries and remediation |
+| [references/reconciliation.md](references/reconciliation.md) | Bank reconciliation workflow |
diff --git a/references/queries.md b/references/queries.md
index 58ff36c..61e77bd 100644
--- a/references/queries.md
+++ b/references/queries.md
@@ -5,10 +5,7 @@ Common queries and financial report templates.
 ## Contents
 - [Common Queries](#common-queries)
 - [Financial Reports](#financial-reports)
-  - [Balance Sheet](#balance-sheet)
-  - [Income Statement](#income-statement)
-  - [Trial Balance](#trial-balance)
-  - [AP Aging](#accounts-payable-aging)
+- [Reconciliation Queries](#reconciliation-queries)
 
 ## Common Queries
 
@@ -179,3 +176,54 @@ JOIN Vendors v ON b.Vendor = v.id
 WHERE b.Status IN ('Open', 'Partial')
 ORDER BY b.DueDate
 ```
+
+## Reconciliation Queries
+
+### Cleared Balance for Bank Account
+
+Use `get_records` to avoid the `Transaction` reserved word issue:
+
+```python
+# Step 1: Get all TransactionLines for Checking (id=14)
+lines = get_records("TransactionLines", filter={"Account": [14]})
+
+# Step 2: Get cleared transaction IDs
+txn_ids = list(set(line["Transaction"] for line in lines))
+cleared = sql_query(f"SELECT id FROM Transactions WHERE Status = 'Cleared' AND id IN (...)")
+cleared_ids = set(row["id"] for row in cleared)
+
+# Step 3: Sum Debit - Credit for cleared lines
+cleared_balance = sum(
+    line["Debit"] - line["Credit"]
+    for line in lines
+    if line["Transaction"] in cleared_ids
+)
+```
+
+### Outstanding Items (Not Cleared by Bank)
+
+```sql
+SELECT t.id, t.Date, t.Description, t.Status,
+       tl.Debit, tl.Credit
+FROM TransactionLines tl
+JOIN Transactions t ON tl.Transaction = t.id
+WHERE tl.Account = 14
+  AND t.Status != 'Cleared'
+ORDER BY t.Date
+```
+
+### Reconciliation History
+
+```sql
+SELECT id, StatementDate, StatementBalance,
+       ClearedBalance, Difference, Status
+FROM Reconciliations
+WHERE Account = 14
+ORDER BY StatementDate DESC
+```
+
+### Active Bank Rules
+
+```python
+get_records("BankRules", filter={"Account": [14], "IsActive": [true]})
+```
diff --git a/references/reconciliation.md b/references/reconciliation.md
new file mode 100644
index 0000000..b731f92
--- /dev/null
+++ b/references/reconciliation.md
@@ -0,0 +1,242 @@
+# Bank Reconciliation
+
+Import bank transactions, match against ledger entries, create missing transactions, and reconcile balances.
+
+## Contents
+- [Bank File Parsing](#bank-file-parsing)
+- [Transaction Matching](#transaction-matching)
+- [Creating Missing Transactions](#creating-missing-transactions)
+- [Balance Reconciliation](#balance-reconciliation)
+- [Queries](#queries)
+- [Edge Cases](#edge-cases)
+
+## Bank File Parsing
+
+### Schwab JSON Format
+
+Schwab exports a JSON file with this structure:
+
+```json
+{
+  "FromDate": "MM/DD/YYYY",
+  "ToDate": "MM/DD/YYYY",
+  "PendingTransactions": [],
+  "PostedTransactions": [
+    {
+      "CheckNumber": null,
+      "Description": "Interest Paid",
+      "Date": "MM/DD/YYYY",
+      "RunningBalance": "$1,500.01",
+      "Withdrawal": "",
+      "Deposit": "$0.01",
+      "Type": "INTADJUST"
+    }
+  ]
+}
+```
+
+### Parsing Rules
+
+1. **Date**: Convert `MM/DD/YYYY` → Unix timestamp. Example: `01/14/2026` → `1736812800`
+2. **Amount**: Parse `$` strings, remove commas. `Deposit` = positive, `Withdrawal` = negative. Empty string = no amount.
+3. **Sort**: By date ascending after parsing
+4. **Zero-amount entries**: Flag for user review (e.g., `INTADJUST` with no Deposit/Withdrawal)
+5. **Statement ending balance**: Extract from last entry's `RunningBalance` (chronologically latest)
+
+### Date Conversion Reference
+
+Use Jan 1, 2026 = 1767312000 as base, add `days * 86400`.
+
+| Date String | Unix Timestamp | Calculation |
+|-------------|---------------|-------------|
+| 12/31/2025 | 1767225600 | Jan 1 - 1 day |
+| 01/14/2026 | 1768435200 | Jan 1 + 13 days |
+| 01/30/2026 | 1769817600 | Jan 1 + 29 days |
+| 02/17/2026 | 1771372800 | Jan 1 + 47 days |
+
+### Type Field Mapping
+
+| Bank Type | Suggested Offset Account | Notes |
+|-----------|-------------------------|-------|
+| `INTADJUST` | Interest Income (4010, id=26) | Bank interest payments |
+| `TRANSFER` | Owner's Investment (3001, id=23) | Incoming transfers — confirm with user |
+| `ATM` | Owner's Draws (3002, id=24) | ATM withdrawals |
+| `CHECK` | Prompt user | Check payments |
+| `ACH` | Prompt user | ACH debits |
+| `DEBIT` | Prompt user | Debit card transactions |
+
+## Transaction Matching
+
+### Algorithm
+
+For each bank transaction, find a matching ledger entry:
+
+1. Fetch all TransactionLines for the bank account using `get_records` (not `sql_query` — `Transaction` is a reserved word)
+2. For each bank transaction with an amount:
+   - Find ledger entries where: **exact amount match** AND **date within ±3 days** AND **not already matched**
+   - Deposits match TransactionLines where `Debit > 0` (money into checking = debit to asset)
+   - Withdrawals match TransactionLines where `Credit > 0` (money out of checking = credit to asset)
+3. Mark each bank entry: **Matched**, **Unmatched**, or **Skipped** (no amount)
+4. Mark each ledger entry: **Matched** or **Outstanding**
+
+### Matching with get_records
+
+```python
+# Fetch all TransactionLines for Checking Account (id=14)
+get_records("TransactionLines", filter={"Account": [14]})
+
+# Then fetch transaction details for date comparison
+# Get unique transaction IDs from the lines, then:
+sql_query("SELECT id, Date, Description, Status FROM Transactions WHERE id IN (id1, id2, ...)")
+```
+
+### Match Classification
+
+| Bank Entry | Ledger Entry | Classification |
+|------------|-------------|----------------|
+| Has match | Has match | **Matched** — both confirmed |
+| No match | — | **Unmatched (bank only)** — needs new ledger entry |
+| No amount | — | **Skipped** — review manually |
+| — | No match | **Outstanding** — in ledger but not cleared by bank |
+
+## Creating Missing Transactions
+
+For each unmatched bank transaction:
+
+### 1. Check BankRules
+
+```python
+get_records("BankRules", filter={"Account": [14], "IsActive": [true]})
+```
+
+For each rule, check if the bank description matches the pattern:
+- **Contains**: pattern is a substring of bank description
+- **Starts With**: bank description starts with pattern
+- **Exact**: bank description equals pattern
+
+If a rule matches, auto-fill the offset account and description.
+
+### 2. Determine Offset Account
+
+Use the Type field mapping above as a suggestion. Always confirm with user for ambiguous types.
+
+### 3. Create Transaction
+
+Use the bank-import templates:
+- **Deposits** → `bank-import-deposit.json` (Dr Checking, Cr Offset)
+- **Withdrawals** → `bank-import-expense.json` (Dr Offset, Cr Checking)
+
+All imported transactions use `Status = "Cleared"` since the bank confirms them.
+
+### 4. Optionally Save BankRule
+
+If user agrees, create a BankRule for future auto-categorization:
+
+```python
+add_records("BankRules", [{
+    "Account": 14,
+    "Pattern": "Interest Paid",
+    "MatchType": "Contains",
+    "OffsetAccount": 26,
+    "TransactionDescription": "Bank interest income",
+    "IsActive": true
+}])
+```
+
+## Balance Reconciliation
+
+### Calculate Cleared Balance
+
+After matching and creating missing transactions:
+
+```python
+# Get all TransactionLines for Checking Account
+lines = get_records("TransactionLines", filter={"Account": [14]})
+
+# Get transaction IDs and filter for Cleared status
+txn_ids = [unique transaction IDs from lines]
+cleared_txns = sql_query("SELECT id FROM Transactions WHERE Status = 'Cleared' AND id IN (...)")
+
+# Sum: Debit - Credit for cleared lines only
+cleared_balance = sum(line.Debit - line.Credit for line in lines if line.Transaction in cleared_txn_ids)
+```
+
+### Reconciliation Record
+
+```python
+# Create reconciliation record
+add_records("Reconciliations", [{
+    "Account": 14,
+    "StatementDate": statement_date_timestamp,
+    "StatementBalance": statement_balance,
+    "ClearedBalance": cleared_balance,
+    "Difference": statement_balance - cleared_balance,
+    "Status": "In Progress",
+    "StartedAt": today_timestamp,
+    "Notes": "Reconciling against Schwab export"
+}])
+```
+
+### Finalization
+
+- **Difference = $0**: Update Status to "Completed", set CompletedAt
+- **Difference ≠ $0**: Report discrepancy, list outstanding items, offer options:
+  1. Review unmatched items
+  2. Create adjusting entry
+  3. Save progress and return later
+
+## Queries
+
+### Cleared Balance for Account
+
+```python
+# Use get_records to avoid Transaction reserved word issue
+lines = get_records("TransactionLines", filter={"Account": [14]})
+# Then filter by cleared transactions and sum Debit - Credit
+```
+
+### Outstanding Items (in ledger, not cleared)
+
+```sql
+SELECT t.id, t.Date, t.Description, t.Status,
+       tl.Debit, tl.Credit
+FROM TransactionLines tl
+JOIN Transactions t ON tl.Transaction = t.id
+WHERE tl.Account = 14
+  AND t.Status != 'Cleared'
+ORDER BY t.Date
+```
+
+### Reconciliation History
+
+```sql
+SELECT r.id, r.StatementDate, r.StatementBalance,
+       r.ClearedBalance, r.Difference, r.Status
+FROM Reconciliations r
+WHERE r.Account = 14
+ORDER BY r.StatementDate DESC
+```
+
+### Unmatched Bank Rules
+
+```python
+get_records("BankRules", filter={"Account": [14], "IsActive": [true]})
+```
+
+## Edge Cases
+
+### Zero-Amount Entries
+
+Some bank entries (e.g., `INTADJUST` with empty Deposit and Withdrawal) have no monetary value. Skip these during matching and creation but report them to the user.
+
+### Duplicate Amounts
+
+When multiple bank transactions have the same amount, use date proximity as the tiebreaker. If still ambiguous, present options to the user.
+
+### Re-imports
+
+If the same bank file is imported again, the matching phase will find existing ledger entries for previously imported transactions. Only truly new entries will be unmatched.
+
+### Partial Reconciliation
+
+If the user can't resolve all differences in one session, save the Reconciliation with Status="In Progress". Resume later by loading the record and continuing from Phase 2.
diff --git a/references/schema.md b/references/schema.md
index d093b50..50b4b05 100644
--- a/references/schema.md
+++ b/references/schema.md
@@ -84,6 +84,29 @@ Complete table schemas for the Grist accounting system.
 | Amount | Numeric | Payment amount |
 | PaymentDate | Date | Unix timestamp |
 
+## Reconciliations
+| Column | Type | Notes |
+|--------|------|-------|
+| Account | Ref:Accounts | Bank account reconciled |
+| StatementDate | Date | Statement ending date (Unix timestamp) |
+| StatementBalance | Numeric | Ending balance per bank statement |
+| ClearedBalance | Numeric | Sum of cleared transactions in ledger |
+| Difference | Numeric | StatementBalance - ClearedBalance |
+| Status | Choice | "In Progress", "Completed", "Abandoned" |
+| StartedAt | Date | Unix timestamp |
+| CompletedAt | Date | Unix timestamp (null until done) |
+| Notes | Text | |
+
+## BankRules
+| Column | Type | Notes |
+|--------|------|-------|
+| Account | Ref:Accounts | Bank account this rule applies to |
+| Pattern | Text | Substring to match against bank description |
+| MatchType | Choice | "Contains", "Starts With", "Exact" |
+| OffsetAccount | Ref:Accounts | Account to categorize to |
+| TransactionDescription | Text | Description template for created transactions |
+| IsActive | Bool | |
+
 ## Formula Columns (Auto-Calculated)
 
 | Table.Column | Description |
diff --git a/references/templates.md b/references/templates.md
index 3c5c5cb..4db1043 100644
--- a/references/templates.md
+++ b/references/templates.md
@@ -12,6 +12,8 @@ JSON templates for common accounting scenarios. Templates contain only **writabl
 | Vendor invoice received but not yet paid | `bill-unpaid.json` |
 | Recording payment for previously entered bill | `pay-existing-bill.json` |
 | Bank fees, minor expenses without invoices | `direct-expense.json` |
+| Bank import — unmatched deposit | `bank-import-deposit.json` |
+| Bank import — unmatched withdrawal | `bank-import-expense.json` |
 
 ## Template Structure
 
@@ -185,3 +187,5 @@ get_records("TransactionLines", filter={"Transaction": [52]})
 | [bill-unpaid.json](../templates/bill-unpaid.json) | Invoice recorded but not yet paid |
 | [pay-existing-bill.json](../templates/pay-existing-bill.json) | Payment for previously entered bill |
 | [direct-expense.json](../templates/direct-expense.json) | Direct expense without vendor bill |
+| [bank-import-deposit.json](../templates/bank-import-deposit.json) | Unmatched bank deposit (interest, transfer in) |
+| [bank-import-expense.json](../templates/bank-import-expense.json) | Unmatched bank withdrawal (ATM, check, ACH) |
diff --git a/references/workflows.md b/references/workflows.md
index 137b9df..941cb66 100644
--- a/references/workflows.md
+++ b/references/workflows.md
@@ -12,6 +12,7 @@ Detailed code examples for common accounting operations.
 - [Pay Bill via Owner](#pay-bill-via-owner-reimbursement)
 - [Reimburse Owner](#reimburse-owner)
 - [Batch Operations](#batch-operations)
+- [Bank Reconciliation](#bank-reconciliation)
 
 ## Create a Vendor
 
@@ -298,5 +299,124 @@ For bank fees, minor expenses without vendor invoices:
 | 23 | 3001 | Owner's Investment |
 | 24 | 3002 | Owner's Draws |
 | 25 | 4001 | Service Revenue |
+| 26 | 4010 | Interest Income |
 | 30 | 5020 | Bank & Merchant Fees |
 | 36 | 5080 | Software & Subscriptions |
+
+## Bank Reconciliation
+
+Import bank transactions, match against ledger, create missing entries, and reconcile.
+
+For full reference: see [reconciliation.md](reconciliation.md)
+
+### Phase 1: Import Bank File (Schwab JSON)
+
+```python
+# Read and parse the bank export file
+import json
+with open("path/to/schwab_export.json") as f:
+    data = json.load(f)
+
+# Parse each PostedTransaction
+for txn in data["PostedTransactions"]:
+    # Date: "MM/DD/YYYY" -> Unix timestamp
+    # Amount: parse "$X,XXX.XX" strings; Deposit = positive, Withdrawal = negative
+    # Empty string = no amount (skip)
+    pass
+```
+
+### Phase 2: Match Against Ledger
+
+```python
+# Fetch existing TransactionLines for Checking (id=14)
+# MUST use get_records, not sql_query (Transaction is reserved word)
+get_records("TransactionLines", filter={"Account": [14]})
+
+# Get transaction details for date matching
+sql_query("SELECT id, Date, Description, Status FROM Transactions WHERE id IN (...)")
+
+# Match criteria: exact amount AND date ±3 days AND not already matched
+# Deposits match Debit > 0 (money into checking = debit to asset)
+# Withdrawals match Credit > 0 (money out of checking = credit to asset)
+```
+
+### Phase 3: Create Missing Transactions
+
+```python
+# For unmatched deposits (e.g., interest income):
+add_records("Transactions", [{
+    "Date": 1738195200,
+    "Description": "Bank interest income",
+    "Reference": "Interest Paid",
+    "Status": "Cleared",
+    "Memo": "Auto-imported from bank statement"
+}])
+# Returns: {"inserted_ids": [txn_id]}
+
+# Dr Checking, Cr Interest Income
+add_records("TransactionLines", [
+    {"Transaction": txn_id, "Account": 14, "Debit": 0.01, "Credit": 0, "Memo": "Bank interest"},
+    {"Transaction": txn_id, "Account": 26, "Debit": 0, "Credit": 0.01, "Memo": "Bank interest"}
+])
+
+# For unmatched withdrawals (e.g., ATM owner draw):
+add_records("Transactions", [{
+    "Date": 1739750400,
+    "Description": "ATM withdrawal - owner draw",
+    "Reference": "P421164 88 ESSEX STREET NEW YORK",
+    "Status": "Cleared",
+    "Memo": "Auto-imported from bank statement"
+}])
+
+# Dr Owner's Draws, Cr Checking
+add_records("TransactionLines", [
+    {"Transaction": txn_id, "Account": 24, "Debit": 102.00, "Credit": 0, "Memo": "ATM withdrawal"},
+    {"Transaction": txn_id, "Account": 14, "Debit": 0, "Credit": 102.00, "Memo": "ATM withdrawal"}
+])
+
+# Optionally save a BankRule for auto-categorization:
+add_records("BankRules", [{
+    "Account": 14,
+    "Pattern": "Interest Paid",
+    "MatchType": "Contains",
+    "OffsetAccount": 26,
+    "TransactionDescription": "Bank interest income",
+    "IsActive": true
+}])
+```
+
+### Phase 4: Reconcile
+
+```python
+# Update matched existing transactions to Cleared status
+update_records("Transactions", [
+    {"id": existing_txn_id, "fields": {"Status": "Cleared"}}
+])
+
+# Calculate cleared balance
+lines = get_records("TransactionLines", filter={"Account": [14]})
+txn_ids = list(set(l["fields"]["Transaction"] for l in lines))
+cleared = sql_query(f"SELECT id FROM Transactions WHERE Status = 'Cleared' AND id IN (...)")
+cleared_ids = set(r["id"] for r in cleared)
+cleared_balance = sum(
+    l["fields"]["Debit"] - l["fields"]["Credit"]
+    for l in lines
+    if l["fields"]["Transaction"] in cleared_ids
+)
+
+# Create Reconciliation record
+add_records("Reconciliations", [{
+    "Account": 14,
+    "StatementDate": 1739750400,  # date of last bank entry
+    "StatementBalance": 1398.01,
+    "ClearedBalance": cleared_balance,
+    "Difference": 1398.01 - cleared_balance,
+    "Status": "Completed",  # if Difference == 0
+    "StartedAt": 1739923200,  # today
+    "CompletedAt": 1739923200,
+    "Notes": "Reconciled against Schwab export"
+}])
+
+# Verify
+sql_query("SELECT * FROM Transactions WHERE IsBalanced = false")
+```
diff --git a/templates/bank-import-deposit.json b/templates/bank-import-deposit.json
new file mode 100644
index 0000000..939d606
--- /dev/null
+++ b/templates/bank-import-deposit.json
@@ -0,0 +1,86 @@
+{
+  "_meta": {
+    "name": "Bank Import - Deposit",
+    "description": "Record a deposit found in bank statement but missing from the ledger",
+    "scenario": "Unmatched bank deposit (interest, incoming transfer, revenue)",
+    "when_to_use": [
+      "Bank interest payments",
+      "Incoming transfers from owner",
+      "Revenue deposits",
+      "Any bank credit not yet in the ledger"
+    ],
+    "when_not_to_use": [
+      "Deposits already recorded in the ledger",
+      "Vendor refunds with existing bill records"
+    ]
+  },
+  "_variables": {
+    "date_timestamp": "integer - Unix timestamp for transaction date",
+    "amount": "number - Deposit amount (positive)",
+    "offset_account_id": "integer - Account to credit (e.g., 23=Owner's Investment, 25=Service Revenue)",
+    "description": "string - Transaction description",
+    "reference": "string - Bank reference or description from statement",
+    "memo": "string - Additional notes (optional)"
+  },
+  "_sequence": [
+    "1. Create Transaction header (Status='Cleared') -> get txn_id",
+    "2. Create TransactionLines (Dr Checking, Cr Offset Account)",
+    "3. Verify IsBalanced = true"
+  ],
+  "records": {
+    "transaction": {
+      "_doc": "Step 1: Create transaction header. Status is Cleared since bank confirms it.",
+      "_table": "Transactions",
+      "_operation": "add_records",
+      "payload": {
+        "Date": "{{date_timestamp}}",
+        "Description": "{{description}}",
+        "Reference": "{{reference}}",
+        "Status": "Cleared",
+        "Memo": "{{memo}}"
+      }
+    },
+    "transaction_lines": {
+      "_doc": "Step 2: Debit Checking (asset increase), Credit offset account.",
+      "_table": "TransactionLines",
+      "_operation": "add_records",
+      "_requires": ["txn_id"],
+      "payload": [
+        {
+          "Transaction": "{{txn_id}}",
+          "Account": 14,
+          "Debit": "{{amount}}",
+          "Credit": 0,
+          "Memo": "{{description}}"
+        },
+        {
+          "Transaction": "{{txn_id}}",
+          "Account": "{{offset_account_id}}",
+          "Debit": 0,
+          "Credit": "{{amount}}",
+          "Memo": "{{description}}"
+        }
+      ]
+    }
+  },
+  "journal_entries": {
+    "_doc": "Summary of journal entry created by this template",
+    "entry": {
+      "description": "Record bank deposit",
+      "debits": [{"account": "Checking Account (1001)", "amount": "{{amount}}"}],
+      "credits": [{"account": "Offset Account", "amount": "{{amount}}"}]
+    }
+  },
+  "examples": {
+    "interest_income": {
+      "description": "Interest Paid",
+      "offset_account_id": 26,
+      "offset_account_name": "Interest Income (4010)"
+    },
+    "owner_transfer": {
+      "description": "Transfer from owner",
+      "offset_account_id": 23,
+      "offset_account_name": "Owner's Investment (3001)"
+    }
+  }
+}
diff --git a/templates/bank-import-expense.json b/templates/bank-import-expense.json
new file mode 100644
index 0000000..5577f8c
--- /dev/null
+++ b/templates/bank-import-expense.json
@@ -0,0 +1,86 @@
+{
+  "_meta": {
+    "name": "Bank Import - Withdrawal/Expense",
+    "description": "Record a withdrawal found in bank statement but missing from the ledger",
+    "scenario": "Unmatched bank withdrawal (ATM, check, ACH debit, owner draw)",
+    "when_to_use": [
+      "ATM withdrawals (owner draws)",
+      "Check payments",
+      "ACH debits",
+      "Any bank debit not yet in the ledger"
+    ],
+    "when_not_to_use": [
+      "Withdrawals already recorded in the ledger",
+      "Bill payments with existing bill records - use pay-existing-bill.json"
+    ]
+  },
+  "_variables": {
+    "date_timestamp": "integer - Unix timestamp for transaction date",
+    "amount": "number - Withdrawal amount (positive, will be credited to Checking)",
+    "offset_account_id": "integer - Account to debit (e.g., 24=Owner's Draws, 30=Bank Fees)",
+    "description": "string - Transaction description",
+    "reference": "string - Bank reference or description from statement",
+    "memo": "string - Additional notes (optional)"
+  },
+  "_sequence": [
+    "1. Create Transaction header (Status='Cleared') -> get txn_id",
+    "2. Create TransactionLines (Dr Offset Account, Cr Checking)",
+    "3. Verify IsBalanced = true"
+  ],
+  "records": {
+    "transaction": {
+      "_doc": "Step 1: Create transaction header. Status is Cleared since bank confirms it.",
+      "_table": "Transactions",
+      "_operation": "add_records",
+      "payload": {
+        "Date": "{{date_timestamp}}",
+        "Description": "{{description}}",
+        "Reference": "{{reference}}",
+        "Status": "Cleared",
+        "Memo": "{{memo}}"
+      }
+    },
+    "transaction_lines": {
+      "_doc": "Step 2: Debit offset account, Credit Checking (asset decrease).",
+      "_table": "TransactionLines",
+      "_operation": "add_records",
+      "_requires": ["txn_id"],
+      "payload": [
+        {
+          "Transaction": "{{txn_id}}",
+          "Account": "{{offset_account_id}}",
+          "Debit": "{{amount}}",
+          "Credit": 0,
+          "Memo": "{{description}}"
+        },
+        {
+          "Transaction": "{{txn_id}}",
+          "Account": 14,
+          "Debit": 0,
+          "Credit": "{{amount}}",
+          "Memo": "{{description}}"
+        }
+      ]
+    }
+  },
+  "journal_entries": {
+    "_doc": "Summary of journal entry created by this template",
+    "entry": {
+      "description": "Record bank withdrawal",
+      "debits": [{"account": "Offset Account", "amount": "{{amount}}"}],
+      "credits": [{"account": "Checking Account (1001)", "amount": "{{amount}}"}]
+    }
+  },
+  "examples": {
+    "owner_draw": {
+      "description": "ATM withdrawal - owner draw",
+      "offset_account_id": 24,
+      "offset_account_name": "Owner's Draws (3002)"
+    },
+    "bank_fee": {
+      "description": "Bank service fee",
+      "offset_account_id": 30,
+      "offset_account_name": "Bank & Merchant Fees (5020)"
+    }
+  }
+}