diff --git a/AgentCompany-New/src/main/app/ipc-handlers.ts b/AgentCompany-New/src/main/app/ipc-handlers.ts
index 94b4b46c..920ad6f7 100644
--- a/AgentCompany-New/src/main/app/ipc-handlers.ts
+++ b/AgentCompany-New/src/main/app/ipc-handlers.ts
@@ -198,6 +198,7 @@ export function registerIpcHandlers(deps: IpcDeps): void {
   ipcMain.handle(IPC_CHANNELS.createMigrationReport, (_event, input) => mutate(() => migrations.createReport(input)));
   ipcMain.handle(IPC_CHANNELS.createRollbackSnapshot, (_event, input) => mutate(() => rollback.createSnapshot(input)));
   ipcMain.handle(IPC_CHANNELS.setRollbackSnapshotActive, (_event, input) => mutate(() => rollback.setActive(input)));
+  ipcMain.handle(IPC_CHANNELS.resolveMigrationReconciliation, (_event, input) => mutate(() => rollback.resolveReconciliationItem(input)));
   ipcMain.handle(IPC_CHANNELS.setFeatureFlag, (_event, input) => mutate(() => operations.setFeatureFlag(input)));
   ipcMain.handle(IPC_CHANNELS.runChaosDrill, (_event, input) => mutate(() => operations.runChaosDrill(input)));
   ipcMain.handle(IPC_CHANNELS.runSdlcReview, (_event, input) => mutate(() => sdlc.runReview(input)));
diff --git a/AgentCompany-New/src/main/services/rollback-service.ts b/AgentCompany-New/src/main/services/rollback-service.ts
index 6deb8c6e..944f4afa 100644
--- a/AgentCompany-New/src/main/services/rollback-service.ts
+++ b/AgentCompany-New/src/main/services/rollback-service.ts
@@ -1,7 +1,7 @@
 import { createHash } from "node:crypto";
 import { closeSync, existsSync, openSync, readSync, realpathSync } from "node:fs";
 import type { DatabaseSync } from "node:sqlite";
-import type { CreateRollbackSnapshotInput, SetRollbackSnapshotActiveInput } from "../../shared/commands";
+import type { CreateRollbackSnapshotInput, ResolveMigrationReconciliationInput, SetRollbackSnapshotActiveInput } from "../../shared/commands";
 import { createId } from "../../shared/ids";
 import { AuditService } from "./audit-service";
 import { MigrationCutoverJournalService, type CutoverDeltaEvent } from "./migration-cutover-journal-service";
@@ -39,6 +39,15 @@ interface RollbackSnapshotRow {
   delta_journal_json: string;
 }
 
+interface MigrationReconciliationItemRow {
+  id: string;
+  migration_report_id: string;
+  rollback_snapshot_id: string | null;
+  target_type: string;
+  target_id: string;
+  state: string;
+}
+
 interface FileRow {
   id: string;
   name: string;
@@ -175,6 +184,43 @@ export class RollbackService {
     });
   }
 
+  resolveReconciliationItem(input: ResolveMigrationReconciliationInput): void {
+    this.requireEmployee(input.orgId, input.employeeId);
+    const item = this.db.prepare(`
+      select id, migration_report_id, rollback_snapshot_id, target_type, target_id, state
+      from migration_reconciliation_items
+      where id = ? and org_id = ?
+    `).get(input.reconciliationItemId, input.orgId) as MigrationReconciliationItemRow | undefined;
+    if (!item) throw new Error("Migration reconciliation item was not found.");
+    if (item.state === "resolved") throw new Error("Migration reconciliation item is already resolved.");
+    const now = new Date().toISOString();
+    const result = this.db.prepare(`
+      update migration_reconciliation_items
+      set state = ?, resolved_at = ?, resolved_by_employee_id = ?
+      where id = ? and org_id = ? and state = ?
+    `).run("resolved", now, input.employeeId, item.id, input.orgId, "open");
+    if (result.changes === 0) throw new Error("Migration reconciliation item could not be resolved.");
+    this.audit.record({
+      orgId: input.orgId,
+      entityType: "migration_reconciliation_item",
+      entityId: item.id,
+      actorType: "employee",
+      actorId: input.employeeId,
+      action: "resolved",
+      payload: { targetType: item.target_type, targetId: item.target_id, rollbackSnapshotId: item.rollback_snapshot_id },
+    });
+    this.cutoverJournal.recordEvent({
+      orgId: input.orgId,
+      migrationReportId: item.migration_report_id,
+      rollbackSnapshotId: item.rollback_snapshot_id,
+      eventType: "migration_reconciliation_resolved",
+      actorType: "employee",
+      actorId: input.employeeId,
+      payload: { reconciliationItemId: item.id, targetType: item.target_type, targetId: item.target_id },
+      createdAt: now,
+    });
+  }
+
   private requireReport(orgId: string, reportId: string): MigrationReportRow {
     const report = this.db.prepare("select id, source_ref, report_json, created_at from migration_reports where id = ? and org_id = ?")
       .get(reportId, orgId) as MigrationReportRow | undefined;
diff --git a/AgentCompany-New/src/preload/index.ts b/AgentCompany-New/src/preload/index.ts
index 0676cf5c..cb0e6c68 100644
--- a/AgentCompany-New/src/preload/index.ts
+++ b/AgentCompany-New/src/preload/index.ts
@@ -46,6 +46,7 @@ const api: DesktopApi = {
   createMigrationReport: (input) => invoke(IPC_CHANNELS.createMigrationReport, input),
   createRollbackSnapshot: (input) => invoke(IPC_CHANNELS.createRollbackSnapshot, input),
   setRollbackSnapshotActive: (input) => invoke(IPC_CHANNELS.setRollbackSnapshotActive, input),
+  resolveMigrationReconciliation: (input) => invoke(IPC_CHANNELS.resolveMigrationReconciliation, input),
   setFeatureFlag: (input) => invoke(IPC_CHANNELS.setFeatureFlag, input),
   runChaosDrill: (input) => invoke(IPC_CHANNELS.runChaosDrill, input),
   runSdlcReview: (input) => invoke(IPC_CHANNELS.runSdlcReview, input),
diff --git a/AgentCompany-New/src/renderer/src/pages/SettingsPage.tsx b/AgentCompany-New/src/renderer/src/pages/SettingsPage.tsx
index 88ad0ff2..540d8153 100644
--- a/AgentCompany-New/src/renderer/src/pages/SettingsPage.tsx
+++ b/AgentCompany-New/src/renderer/src/pages/SettingsPage.tsx
@@ -209,6 +209,7 @@ export function SettingsPage({ snapshot, actions }: PageProps) {
               employeeId={employee.id}
               reports={migrationReports}
               rollbackSnapshots={rollbackSnapshots}
+              reconciliationItems={snapshot.migrationReconciliationItems.filter((item) => item.orgId === orgId)}
               actions={actions}
             />
           )}
diff --git a/AgentCompany-New/src/renderer/src/pages/settings/MigrationPanel.tsx b/AgentCompany-New/src/renderer/src/pages/settings/MigrationPanel.tsx
index a6a83e19..8d21529d 100644
--- a/AgentCompany-New/src/renderer/src/pages/settings/MigrationPanel.tsx
+++ b/AgentCompany-New/src/renderer/src/pages/settings/MigrationPanel.tsx
@@ -1,7 +1,7 @@
 import { useState, type FormEvent } from "react";
 import { Button, Field, Icon, Pill } from "../../shared/ui";
 import { Dialog } from "../../shared/Dialog";
-import type { MigrationReportRecord, RollbackSnapshotRecord } from "../../../../shared/domain";
+import type { MigrationReconciliationItemRecord, MigrationReportRecord, RollbackSnapshotRecord } from "../../../../shared/domain";
 import type { SnapshotActions } from "../../app/useSnapshot";
 import { formatRelative } from "../types";
 
@@ -18,12 +18,14 @@ export function MigrationPanel({
   employeeId,
   reports,
   rollbackSnapshots,
+  reconciliationItems,
   actions,
 }: {
   orgId: string;
   employeeId: string;
   reports: MigrationReportRecord[];
   rollbackSnapshots: RollbackSnapshotRecord[];
+  reconciliationItems: MigrationReconciliationItemRecord[];
   actions: SnapshotActions;
 }) {
   const [open, setOpen] = useState(false);
@@ -78,6 +80,22 @@ export function MigrationPanel({
           />
         )) : <div style={{ padding: 16 }}><Pill>0 rollback snapshots</Pill></div>}
       </section>
+      <section className="card" style={{ marginTop: 16, padding: 0, overflow: "hidden" }}>
+        <div className="row" style={{ padding: "14px 16px", borderBottom: "1px solid var(--border-soft)" }}>
+          <Icon name="list" size={14} color="var(--text-3)" />
+          <div style={{ fontSize: 13, fontWeight: 600 }}>Reconciliation</div>
+        </div>
+        {reconciliationItems.length > 0 ? reconciliationItems.map((item, index) => (
+          <ReconciliationRow
+            key={item.id}
+            orgId={orgId}
+            employeeId={employeeId}
+            item={item}
+            actions={actions}
+            last={index === reconciliationItems.length - 1}
+          />
+        )) : <div style={{ padding: 16 }}><Pill>0 reconciliation items</Pill></div>}
+      </section>
       <Dialog title="Migration report" open={open} submitLabel="Create" onClose={() => setOpen(false)} onSubmit={submit}>
         <Field label="Source database path"><input className="input" name="sourceDatabasePath" required /></Field>
       </Dialog>
@@ -167,6 +185,43 @@ function RollbackRow({
   );
 }
 
+function ReconciliationRow({
+  orgId,
+  employeeId,
+  item,
+  actions,
+  last,
+}: {
+  orgId: string;
+  employeeId: string;
+  item: MigrationReconciliationItemRecord;
+  actions: SnapshotActions;
+  last: boolean;
+}) {
+  const resolved = item.state === "resolved";
+  return (
+    <div
+      className="table-row"
+      style={{ gridTemplateColumns: "minmax(0, 1fr) minmax(0, 1fr) 86px 112px 84px", borderBottom: last ? "none" : "1px solid var(--border-soft)" }}
+    >
+      <div style={{ minWidth: 0 }}>
+        <div style={{ fontWeight: 540, overflow: "hidden", textOverflow: "ellipsis", whiteSpace: "nowrap" }}>{item.targetType} · {item.targetId}</div>
+        <div style={{ fontSize: 11, color: "var(--text-3)" }}>{formatRelative(item.createdAt)}</div>
+      </div>
+      <div style={{ fontSize: 12, color: "var(--text-2)", overflow: "hidden", textOverflow: "ellipsis", whiteSpace: "nowrap" }}>{item.reason}</div>
+      <Pill tone={resolved ? "green" : "amber"}>{item.state}</Pill>
+      <Pill>{item.sourceEventId.slice(0, 12)}</Pill>
+      <Button
+        size="small"
+        disabled={resolved}
+        onClick={() => void actions.run(() => window.agentCompany.resolveMigrationReconciliation({ orgId, reconciliationItemId: item.id, employeeId }))}
+      >
+        {resolved ? "Resolved" : "Resolve"}
+      </Button>
+    </div>
+  );
+}
+
 function parseReport(reportJson: string): ParsedReport {
   const parsed = JSON.parse(reportJson) as ParsedReport;
   if (!parsed.tableCounts || !parsed.tableChecksums || !parsed.idMaps || !Array.isArray(parsed.failures)) {
diff --git a/AgentCompany-New/src/shared/commands.ts b/AgentCompany-New/src/shared/commands.ts
index c6d7ba8a..feda51fb 100644
--- a/AgentCompany-New/src/shared/commands.ts
+++ b/AgentCompany-New/src/shared/commands.ts
@@ -260,6 +260,12 @@ export interface SetRollbackSnapshotActiveInput {
   employeeId: string;
 }
 
+export interface ResolveMigrationReconciliationInput {
+  orgId: string;
+  reconciliationItemId: string;
+  employeeId: string;
+}
+
 export interface SearchInput {
   orgId: string;
   employeeId: string;
diff --git a/AgentCompany-New/src/shared/desktop-api.ts b/AgentCompany-New/src/shared/desktop-api.ts
index 9c94bea7..ad35a77a 100644
--- a/AgentCompany-New/src/shared/desktop-api.ts
+++ b/AgentCompany-New/src/shared/desktop-api.ts
@@ -31,6 +31,7 @@ import type {
   LaunchProviderSignInInput,
   LaunchSocialLoginInput,
   ResolveAgentSkillsInput,
+  ResolveMigrationReconciliationInput,
   RunChaosDrillInput,
   RunEvalSuiteInput,
   RunSdlcReviewInput,
@@ -98,6 +99,7 @@ export interface DesktopApi {
   createMigrationReport(input: CreateMigrationReportInput): Promise<DesktopResult<AppSnapshot>>;
   createRollbackSnapshot(input: CreateRollbackSnapshotInput): Promise<DesktopResult<AppSnapshot>>;
   setRollbackSnapshotActive(input: SetRollbackSnapshotActiveInput): Promise<DesktopResult<AppSnapshot>>;
+  resolveMigrationReconciliation(input: ResolveMigrationReconciliationInput): Promise<DesktopResult<AppSnapshot>>;
   setFeatureFlag(input: SetFeatureFlagInput): Promise<DesktopResult<AppSnapshot>>;
   runChaosDrill(input: RunChaosDrillInput): Promise<DesktopResult<AppSnapshot>>;
   runSdlcReview(input: RunSdlcReviewInput): Promise<DesktopResult<AppSnapshot>>;
diff --git a/AgentCompany-New/src/shared/ipc.ts b/AgentCompany-New/src/shared/ipc.ts
index 4bc15ae8..0df8e9ad 100644
--- a/AgentCompany-New/src/shared/ipc.ts
+++ b/AgentCompany-New/src/shared/ipc.ts
@@ -38,6 +38,7 @@ export const IPC_CHANNELS = {
   createMigrationReport: "agentcompany:create-migration-report",
   createRollbackSnapshot: "agentcompany:create-rollback-snapshot",
   setRollbackSnapshotActive: "agentcompany:set-rollback-snapshot-active",
+  resolveMigrationReconciliation: "agentcompany:resolve-migration-reconciliation",
   setFeatureFlag: "agentcompany:set-feature-flag",
   runChaosDrill: "agentcompany:run-chaos-drill",
   runSdlcReview: "agentcompany:run-sdlc-review",
diff --git a/AgentCompany-New/tests/unit/rollback-service.test.ts b/AgentCompany-New/tests/unit/rollback-service.test.ts
index e831fe47..fd938323 100644
--- a/AgentCompany-New/tests/unit/rollback-service.test.ts
+++ b/AgentCompany-New/tests/unit/rollback-service.test.ts
@@ -38,6 +38,7 @@ describe("rollback service", () => {
     let employeeId = "";
     let reportId = "";
     let rollbackId = "";
+    let reconciliationId = "";
 
     connection.transaction(() => {
       orgId = organization.createOrganization({
@@ -60,6 +61,9 @@ describe("rollback service", () => {
       });
       rollbackId = rollback.createSnapshot({ orgId, migrationReportId: reportId, createdByEmployeeId: employeeId });
       rollback.setActive({ orgId, snapshotId: rollbackId, active: true, employeeId });
+      reconciliationId = (connection.db.prepare("select id from migration_reconciliation_items where org_id = ? limit 1")
+        .get(orgId) as { id: string }).id;
+      rollback.resolveReconciliationItem({ orgId, reconciliationItemId: reconciliationId, employeeId });
     });
 
     const state = snapshot.load();
@@ -76,6 +80,7 @@ describe("rollback service", () => {
     expect(deltaJournal.length).toBeGreaterThan(0);
     expect(restorePlan).toMatchObject({ migrationReportId: reportId, restoreStrategy: "legacy_snapshot_restore" });
     expect(state.migrationCutoverEvents.map((event) => event.eventType).sort()).toEqual([
+      "migration_reconciliation_resolved",
       "rollback_snapshot_activated",
       "rollback_snapshot_created",
     ]);
@@ -86,9 +91,13 @@ describe("rollback service", () => {
       targetType: "task",
       targetId: "task-cutover",
       reason: "manual_delta_replay",
-      state: "open",
+      state: "resolved",
+      resolvedByEmployeeId: employeeId,
     }));
+    expect(() => connection.transaction(() => rollback.resolveReconciliationItem({ orgId, reconciliationItemId: reconciliationId, employeeId })))
+      .toThrow("Migration reconciliation item is already resolved.");
     expect(state.auditEvents.some((event) => event.entityType === "rollback_snapshot" && event.action === "activated")).toBe(true);
+    expect(state.auditEvents.some((event) => event.entityType === "migration_reconciliation_item" && event.action === "resolved")).toBe(true);
     connection.close();
   });
 });