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Hi, Cristi,

We use "reconcile to" when what follows is the accounting book or document where the result of the reconciliation will be reflected. See the sentence I'm transcribing from an Investopedia article:

GAAP requires that, if the direct method of presenting the cash flow statement is used, the company must still reconcile cash flows to the income statement and balance sheet.

We use "reconcile with" when we mention the two items (e.g. two accounts) being reconciled or checked against each other. I'm transcribing a sentence I found here:

Alternatively, businesses with a field sales team will have to reconcile the value of employee expenses payable with the individual balances of submitted expense reports.

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