> ## Documentation Index
> Fetch the complete documentation index at: https://docs.adcontextprotocol.org/llms.txt
> Use this file to discover all available pages before exploring further.

# sync_reporting_receipts

> Record authenticated consumer reconciliation results for managed reporting materializations.

<Warning>
  This task is experimental and belongs to the optional **reconciled billing
  tier**: only sellers advertising
  `media_buy.reporting_delivery.reconciled_billing: true` implement it, and its
  presence is declared through `receipt_task`. Core-tier sellers never implement
  receipts. Sellers implementing it declare `media_buy.reporting_delivery` in
  `get_adcp_capabilities.experimental_features`.
</Warning>

`sync_reporting_receipts` closes the knowledge gap between “the seller published a
report” and “this consumer independently observed matching data.” It is a batched,
idempotent write. It does not acknowledge mere webhook delivery.

**Request schema:** [`sync-reporting-receipts-request.json`](https://adcontextprotocol.org/schemas/3.2.0-beta.10/media-buy/sync-reporting-receipts-request.json)

**Response schema:** [`sync-reporting-receipts-response.json`](https://adcontextprotocol.org/schemas/3.2.0-beta.10/media-buy/sync-reporting-receipts-response.json)

```json theme={null}
{
  "account": { "account_id": "acc_123" },
  "idempotency_key": "019c9f25-5d28-7d4b-a6c2-4e7543291840",
  "receipts": [
    {
      "reporting_receipt_id": "receipt_2026_08_billing_01",
      "reporting_obligation_id": "obligation_2026_08_billing_01",
      "reporting_revision_id": "revision_2026_08_billing_02",
      "reporting_materialization_id": "materialization_2026_08_bq_01",
      "status": "accepted",
      "verification_profile": "canonical_digest",
      "observed_row_count": 7,
      "observed_control_totals": [
        { "name": "impressions", "value": "4200", "value_type": "integer", "unit": "impressions" },
        { "name": "spend", "value": "7000.00", "value_type": "decimal", "unit": "USD" }
      ],
      "observed_canonical_content_digest": {
        "algorithm": "sha256",
        "value": "aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa",
        "canonicalization_id": "billing-rows-v1",
        "canonicalization_sha256": "bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb"
      },
      "consumer_commit_ref": "buyer-ledger-run-42",
      "observed_at": "2026-09-02T00:01:00Z"
    }
  ]
}
```

The authenticated transport identity, not a payload field, identifies the buyer or
governance consumer. The seller accepts a receipt only for that principal's
account-bound obligation and materialization. Unknown, unauthorized, cross-account,
and cross-caller identifiers return indistinguishable failures.

An accepted receipt always carries independently observed row count and control
totals. Its selected verification profile adds one of:

* `native_commit`: the exact provider-native immutable version;
* `manifest_checksums`: the digest-valid manifest whose file checksums were verified;
  or
* `canonical_digest`: the digest of canonical logical content, required for billing.

If evidence differs, consumers submit `status: rejected` with stable rejection codes.
A receipt ID is immutable. Exact retries are unchanged; reuse with different content
is an idempotency conflict. Sellers return `received_at` and expose the durable receipt
through [`get_reporting_status`](/dist/docs/3.2.0-beta.10/media-buy/task-reference/get_reporting_status), allowing the consumer to read back that agreement.

One canonical revision may fan out to several destinations or principals. Each
materialization is reconciled independently, and one consumer's receipt never counts
as another consumer's acceptance.