Why is the Reconcile option grayed out for some accounts?

Core does not allow reconciling balance sheet accounts that are set as the default System and Tax Accounts in Global Settings > Accounting. This is because these accounts are internal to Core and you do not have a second source (like bank or credit card statements) to verify or reconcile such transactions. So the option to reconcile those account is disabled. Check the Core Help for more on Account Reconciliations.

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