Keep the reconstruction tied to a particular year
Inventory invoices, payer statements, bank records, receipts, and other available sources for the period being examined. Separate documents actually obtained from missing items and later recollections. A bank entry may need an explanation beyond its amount, so preserve the activity it relates to where available. Use current official recordkeeping information as background for the actual business and tax question.
Explain how a working summary was assembled
For each reconstructed figure, keep the underlying sources and any uncertainty visible. Do not present a rough estimate as an original record or a verified tax treatment. Identify what qualified review may be needed before preparation or another account task is authorized. If assistance is proposed, clarify the covered years and the handling of incomplete evidence. Retain drafts separately from the reviewed version and any eventual filing information. The reconstruction method supports a transparent evidence discussion without determining deductions, liability, or an authority’s response.
A retrieval note should explain the evidence task without converting an estimate into a verified source.