A working summary should reveal its sources and gaps rather than conceal them inside one figure.
Keep each work year in its own channel
For an earlier contractor year, identify the available payer statements, invoices, expense evidence, and return information. Label what is missing and who issued the record. A current bank statement or a remembered job amount should not silently stand in for evidence from the affected period. Keep a dated retrieval note so a reviewer can distinguish documents obtained from figures still awaiting explanation.
Explain how a rebuilt figure was assembled
Where records are incomplete, preserve the sources and limitations behind a working summary. IRS transcripts can provide particular tax-record information, but different transcript types do not replace every original business record. Ask what is appropriate for the actual filing or account question. If preparation or reconstruction work is proposed, clarify the covered years and review responsibility. Preserve the final supplied record set separately from drafts, and do not present a reconstructed estimate as a verified authority balance or an approved tax position.