What should happen to a break that cannot be resolved?

Detailed Explanation

It should hit a defined threshold, a named owner and a deadline — decided in advance, not negotiated during close. Set materiality thresholds so small differences are written off under a documented policy rather than consuming analyst time. Above the threshold, define the escalation path and the timeline at each step, so an aging break becomes visible to management automatically. The failure mode to design against is the break that is neither resolved nor escalated, and simply carries forward month after month until an auditor finds it.