Proof-of-reserves reconciliation: wallets to customer liabilities

Design a proof-of-reserves reconciliation as of {as_of_date}.

Inputs:
- Wallet addresses and balances: {wallet_balances}
- Customer liability ledger by asset: {customer_liabilities}
- Cut-off and snapshot methodology: {snapshot_method}
- Third-party custody assets (if any): {third_party_custody}
- Known exceptions (cold wallets, multi-sig): {exceptions}

Output:
1) Reconciliation table by asset: on-chain balances vs customer liabilities vs difference.
2) Exception classification and investigation steps.
3) Controls to ensure completeness of wallet list and liability population.
4) Disclosure/assurance readiness notes.

Be precise and avoid assuming missing wallet addresses.