If a transaction description on your Commonwealth Bank statement is long enough to wrap across two or three lines, it still needs to land in a single row once converted. Transaction descriptions that wrap across several lines inside a single cell are kept together by the extraction engine. The software recognises that a row is not finished simply because a line break appears; it reads the whole cell as one record, so long narration in a description column does not split into phantom rows. Where the statement itself uses blank lines or inconsistent spacing to separate entries, the engine collapses that whitespace without merging distinct transactions.
When your Commonwealth Bank statement arrives as a scan or a photo of the page rather than a clean export, the numbers on it are just pixels until they are extracted. Scanned or photographed statements are read with optical character recognition, then subjected to the same running-balance verification as a digital file. The software checks the extracted closing figure against the figure printed on the statement; any row that does not add up is flagged for review rather than silently accepted. This means a smudge, a glare artifact or a misread digit is caught before it reaches the ledger, and you can correct that single line without reprocessing the whole document.