Two entries do not always mean twice
A copied receipt, a transfer entry or a later filing record can make one event appear in several places. Compare identifiers, amounts, descriptions and explicit cross-references before counting occurrences. At the same time, do not collapse genuinely separate events merely because their wording is similar. The question is what connects the entries, not whether they look alike at first glance.
Worked example: two repair receipts
A pair of receipts lists the same repair but different amounts. They may represent separate charges, a deposit and balance, or materials and labor. An estimate or account summary can clarify the relationship. Treating them as an overcharge before checking those categories turns a possible bookkeeping distinction into an accusation without the intermediate evidence.
Make event identities explicit
Assign a provisional event label in your notes and list the records that may refer to it. Keep a separate label where the connection remains uncertain. In a Somatry investigation, this avoids inflating a pattern from repeated paperwork. It also makes a real second occurrence easier to see when a date, amount or description cannot be reconciled with the first event under the explanations the file actually supports.