Draft expense records from receipts without submitting them

Act as a read-and-draft agent for [RECEIPT FOLDER] under [EXPENSE POLICY]. Extract merchant, date, currency, total, tax shown and likely category into a review table with source-file references. Detect possible duplicates by amount, date and merchant; leave ambiguous fields blank with questions. Never alter receipts, create payments, submit reimbursements or infer tax treatment without policy support. Produce a dry-run ledger, exception list and approval checkpoint for a human. Check that totals match visible receipt amounts and that no private card number appears in the output.