Describe the lost detail precisely
Identify what the unavailable system used to show: invoices, transaction categories, expense descriptions, or another record. Then list the sources still accessible through legitimate routes. A bank statement may recover an amount and date without recovering the business purpose that appeared in the old ledger. Note that limitation before treating the replacement as equivalent.
Build a reconstruction note
Keep the original surviving records together and create a separate explanation of how the working summary was rebuilt. Show which entries are supported directly, which require comparison across sources, and which remain uncertain. An estimate should include its basis rather than appear indistinguishable from an original invoice or statement.
Ask for review at the right point
Use the recovered record to state a specific classification or filing question. Do not fill every gap simply to produce a complete total. If professional assistance is proposed, ask what further sources are needed and how reconstructed information would be evaluated before use. Retain the working versions and the evidence behind changes, with private documents transferred only through a confirmed process.