add support for reserve open/close operations to auditor, begin to split off purse auditing logic

10 files changed, 1967 insertions, 924 deletions

diff --git a/src/auditor/Makefile.am b/src/auditor/Makefile.am
index 6eaff39fc..34f6334e8 100644
--- a/src/auditor/Makefile.am
+++ b/src/auditor/Makefile.am
@@ -65,9 +65,9 @@ taler_auditor_dbinit_CPPFLAGS = \
   -I$(top_srcdir)/src/pq/ \
   $(POSTGRESQL_CPPFLAGS)
 
-taler_helper_auditor_reserves_SOURCES = \
-  taler-helper-auditor-reserves.c
-taler_helper_auditor_reserves_LDADD = \
+taler_helper_auditor_coins_SOURCES = \
+  taler-helper-auditor-coins.c
+taler_helper_auditor_coins_LDADD = \
   $(LIBGCRYPT_LIBS) \
   $(top_builddir)/src/util/libtalerutil.la \
   $(top_builddir)/src/json/libtalerjson.la \
@@ -80,9 +80,9 @@ taler_helper_auditor_reserves_LDADD = \
   -lgnunetutil \
   $(XLIB)
 
-taler_helper_auditor_coins_SOURCES = \
-  taler-helper-auditor-coins.c
-taler_helper_auditor_coins_LDADD = \
+taler_helper_auditor_aggregation_SOURCES = \
+  taler-helper-auditor-aggregation.c
+taler_helper_auditor_aggregation_LDADD = \
   $(LIBGCRYPT_LIBS) \
   $(top_builddir)/src/util/libtalerutil.la \
   $(top_builddir)/src/json/libtalerjson.la \
@@ -95,9 +95,9 @@ taler_helper_auditor_coins_LDADD = \
   -lgnunetutil \
   $(XLIB)
 
-taler_helper_auditor_aggregation_SOURCES = \
-  taler-helper-auditor-aggregation.c
-taler_helper_auditor_aggregation_LDADD = \
+taler_helper_auditor_deposits_SOURCES = \
+  taler-helper-auditor-deposits.c
+taler_helper_auditor_deposits_LDADD = \
   $(LIBGCRYPT_LIBS) \
   $(top_builddir)/src/util/libtalerutil.la \
   $(top_builddir)/src/json/libtalerjson.la \
@@ -110,9 +110,9 @@ taler_helper_auditor_aggregation_LDADD = \
   -lgnunetutil \
   $(XLIB)
 
-taler_helper_auditor_deposits_SOURCES = \
-  taler-helper-auditor-deposits.c
-taler_helper_auditor_deposits_LDADD = \
+taler_helper_auditor_purses_SOURCES = \
+  taler-helper-auditor-purses.c
+taler_helper_auditor_purses_LDADD = \
   $(LIBGCRYPT_LIBS) \
   $(top_builddir)/src/util/libtalerutil.la \
   $(top_builddir)/src/json/libtalerjson.la \
@@ -125,6 +125,23 @@ taler_helper_auditor_deposits_LDADD = \
   -lgnunetutil \
   $(XLIB)
 
+taler_helper_auditor_reserves_SOURCES = \
+  taler-helper-auditor-reserves.c
+taler_helper_auditor_reserves_LDADD = \
+  $(LIBGCRYPT_LIBS) \
+  $(top_builddir)/src/util/libtalerutil.la \
+  $(top_builddir)/src/json/libtalerjson.la \
+  $(top_builddir)/src/bank-lib/libtalerbank.la \
+  $(top_builddir)/src/exchangedb/libtalerexchangedb.la \
+  $(top_builddir)/src/auditordb/libtalerauditordb.la \
+  libauditorreport.la \
+  -ljansson \
+  -lgnunetjson \
+  -lgnunetutil \
+  $(XLIB)
+
+
+
 taler_helper_auditor_wire_SOURCES = \
   taler-helper-auditor-wire.c
 taler_helper_auditor_wire_LDADD = \
diff --git a/src/auditor/taler-auditor-sync.c b/src/auditor/taler-auditor-sync.c
index 803328f2e..3c4c7e4c7 100644
--- a/src/auditor/taler-auditor-sync.c
+++ b/src/auditor/taler-auditor-sync.c
@@ -119,7 +119,7 @@ static struct Table tables[] = {
   { .rt = TALER_EXCHANGEDB_RT_EXTENSIONS},
   { .rt = TALER_EXCHANGEDB_RT_EXTENSION_DETAILS },
   { .rt = TALER_EXCHANGEDB_RT_PURSE_REQUESTS},
-  { .rt = TALER_EXCHANGEDB_RT_PURSE_REFUNDS},
+  { .rt = TALER_EXCHANGEDB_RT_PURSE_DECISION},
   { .rt = TALER_EXCHANGEDB_RT_PURSE_MERGES},
   { .rt = TALER_EXCHANGEDB_RT_PURSE_DEPOSITS},
   { .rt = TALER_EXCHANGEDB_RT_ACCOUNT_MERGES},
diff --git a/src/auditor/taler-auditor.in b/src/auditor/taler-auditor.in
index 6a8e88daa..e883acb44 100644
--- a/src/auditor/taler-auditor.in
+++ b/src/auditor/taler-auditor.in
@@ -91,6 +91,7 @@ done
 
 taler-helper-auditor-wire $INF ${ARGS[*]} > ${DIR}/wire.json
 
+echo "Generating auditor report in ${DIR}."
 taler-helper-auditor-render.py \
     ${DIR}/aggregation.json \
     ${DIR}/coins.json \
diff --git a/src/auditor/taler-helper-auditor-coins.c b/src/auditor/taler-helper-auditor-coins.c
index 23d543dcb..f263e5732 100644
--- a/src/auditor/taler-helper-auditor-coins.c
+++ b/src/auditor/taler-helper-auditor-coins.c
@@ -113,39 +113,9 @@ static struct TALER_Amount reported_emergency_loss;
 static struct TALER_Amount reported_emergency_loss_by_count;
 
 /**
- * Expected balance in the escrow account.
+ * Global coin balance sheet (for coins).
  */
-static struct TALER_Amount total_escrow_balance;
-
-/**
- * Active risk exposure.
- */
-static struct TALER_Amount total_risk;
-
-/**
- * Actualized risk (= loss) from recoups.
- */
-static struct TALER_Amount total_recoup_loss;
-
-/**
- * Recoups we made on denominations that were not revoked (!?).
- */
-static struct TALER_Amount total_irregular_recoups;
-
-/**
- * Total deposit fees earned.
- */
-static struct TALER_Amount total_deposit_fee_income;
-
-/**
- * Total melt fees earned.
- */
-static struct TALER_Amount total_melt_fee_income;
-
-/**
- * Total refund fees earned.
- */
-static struct TALER_Amount total_refund_fee_income;
+static struct TALER_AUDITORDB_GlobalCoinBalance balance;
 
 /**
  * Array of reports about coin operations with bad signatures.
@@ -153,11 +123,6 @@ static struct TALER_Amount total_refund_fee_income;
 static json_t *report_bad_sig_losses;
 
 /**
- * Total amount lost by operations for which signatures were invalid.
- */
-static struct TALER_Amount total_bad_sig_loss;
-
-/**
  * Array of refresh transactions where the /refresh/reveal has not yet
  * happened (and may of course never happen).
  */
@@ -605,33 +570,9 @@ check_coin_history (const struct TALER_CoinSpendPublicKeyP *coin_pub,
 struct DenominationSummary
 {
   /**
-   * Total value of outstanding (not deposited) coins issued with this
-   * denomination key.
-   */
-  struct TALER_Amount denom_balance;
-
-  /**
-   * Total losses made (once coins deposited exceed
-   * coins withdrawn and thus the @e denom_balance is
-   * effectively negative).
+   * Information about the circulation.
    */
-  struct TALER_Amount denom_loss;
-
-  /**
-   * Total value of coins issued with this denomination key.
-   */
-  struct TALER_Amount denom_risk;
-
-  /**
-   * Total value of coins subjected to recoup with this denomination key.
-   */
-  struct TALER_Amount denom_recoup;
-
-  /**
-   * How many coins (not their amount!) of this denomination
-   * did the exchange issue overall?
-   */
-  uint64_t num_issued;
+  struct TALER_AUDITORDB_DenominationCirculationData dcd;
 
   /**
    * Denomination key information for this denomination.
@@ -694,11 +635,7 @@ init_denomination (const struct TALER_DenominationHashP *denom_hash,
 
   qs = TALER_ARL_adb->get_denomination_balance (TALER_ARL_adb->cls,
                                                 denom_hash,
-                                                &ds->denom_balance,
-                                                &ds->denom_loss,
-                                                &ds->denom_risk,
-                                                &ds->denom_recoup,
-                                                &ds->num_issued);
+                                                &ds->dcd);
   if (0 > qs)
   {
     GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
@@ -712,22 +649,22 @@ init_denomination (const struct TALER_DenominationHashP *denom_hash,
   {
     GNUNET_assert (GNUNET_OK ==
                    TALER_amount_set_zero (TALER_ARL_currency,
-                                          &ds->denom_balance));
+                                          &ds->dcd.denom_balance));
     GNUNET_assert (GNUNET_OK ==
                    TALER_amount_set_zero (TALER_ARL_currency,
-                                          &ds->denom_loss));
+                                          &ds->dcd.denom_loss));
     GNUNET_assert (GNUNET_OK ==
                    TALER_amount_set_zero (TALER_ARL_currency,
-                                          &ds->denom_risk));
+                                          &ds->dcd.denom_risk));
     GNUNET_assert (GNUNET_OK ==
                    TALER_amount_set_zero (TALER_ARL_currency,
-                                          &ds->denom_recoup));
+                                          &ds->dcd.recoup_loss));
   }
   GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
               "Starting balance for denomination `%s' is %s (%llu)\n",
               GNUNET_h2s (&denom_hash->hash),
-              TALER_amount2s (&ds->denom_balance),
-              (unsigned long long) ds->num_issued);
+              TALER_amount2s (&ds->dcd.denom_balance),
+              (unsigned long long) ds->dcd.num_issued);
   qs = TALER_ARL_edb->get_denomination_revocation (TALER_ARL_edb->cls,
                                                    denom_hash,
                                                    &msig,
@@ -842,15 +779,14 @@ sync_denomination (void *cls,
     else
       qs = GNUNET_DB_STATUS_SUCCESS_ONE_RESULT;
     if ( (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT == qs) &&
-         ( (0 != ds->denom_risk.value) ||
-           (0 != ds->denom_risk.fraction) ) )
+         (! TALER_amount_is_zero (&ds->dcd.denom_risk)) )
     {
       /* The denomination expired and carried a balance; we can now
          book the remaining balance as profit, and reduce our risk
          exposure by the accumulated risk of the denomination. */
-      TALER_ARL_amount_subtract (&total_risk,
-                                 &total_risk,
-                                 &ds->denom_risk);
+      TALER_ARL_amount_subtract (&balance.risk,
+                                 &balance.risk,
+                                 &ds->dcd.denom_risk);
       /* If the above fails, our risk assessment is inconsistent!
          This is really, really bad (auditor-internal invariant
          would be violated). Hence we can "safely" assert.  If
@@ -858,22 +794,21 @@ sync_denomination (void *cls,
          in the auditor _or_ the auditor's database is corrupt. */
     }
     if ( (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT == qs) &&
-         ( (0 != ds->denom_balance.value) ||
-           (0 != ds->denom_balance.fraction) ) )
+         (! TALER_amount_is_zero (&ds->dcd.denom_balance)) )
     {
       /* book denom_balance coin expiration profits! */
       GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
                   "Denomination `%s' expired, booking %s in expiration profits\n",
                   GNUNET_h2s (denom_hash),
-                  TALER_amount2s (&ds->denom_balance));
+                  TALER_amount2s (&ds->dcd.denom_balance));
       if (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT !=
           (qs = TALER_ARL_adb->insert_historic_denom_revenue (
              TALER_ARL_adb->cls,
              &TALER_ARL_master_pub,
              &denom_h,
              expire_deposit,
-             &ds->denom_balance,
-             &ds->denom_recoup)))
+             &ds->dcd.denom_balance,
+             &ds->dcd.recoup_loss)))
       {
         /* Failed to store profits? Bad database */
         GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
@@ -890,8 +825,8 @@ sync_denomination (void *cls,
     GNUNET_log (GNUNET_ERROR_TYPE_INFO,
                 "Final balance for denomination `%s' is %s (%llu)\n",
                 GNUNET_h2s (denom_hash),
-                TALER_amount2s (&ds->denom_balance),
-                (unsigned long long) ds->num_issued);
+                TALER_amount2s (&ds->dcd.denom_balance),
+                (unsigned long long) ds->dcd.num_issued);
     cnt = TALER_ARL_edb->count_known_coins (TALER_ARL_edb->cls,
                                             &denom_h);
     if (0 > cnt)
@@ -903,39 +838,31 @@ sync_denomination (void *cls,
     }
     else
     {
-      if (ds->num_issued < (uint64_t) cnt)
+      if (ds->dcd.num_issued < (uint64_t) cnt)
       {
         /* more coins deposited than issued! very bad */
         report_emergency_by_count (issue,
-                                   ds->num_issued,
+                                   ds->dcd.num_issued,
                                    cnt,
-                                   &ds->denom_risk);
+                                   &ds->dcd.denom_risk);
       }
       if (ds->report_emergency)
       {
         /* Value of coins deposited exceed value of coins
            issued! Also very bad! */
         report_emergency_by_amount (issue,
-                                    &ds->denom_risk,
-                                    &ds->denom_loss);
+                                    &ds->dcd.denom_risk,
+                                    &ds->dcd.denom_loss);
 
       }
       if (ds->in_db)
         qs = TALER_ARL_adb->update_denomination_balance (TALER_ARL_adb->cls,
                                                          &denom_h,
-                                                         &ds->denom_balance,
-                                                         &ds->denom_loss,
-                                                         &ds->denom_risk,
-                                                         &ds->denom_recoup,
-                                                         ds->num_issued);
+                                                         &ds->dcd);
       else
         qs = TALER_ARL_adb->insert_denomination_balance (TALER_ARL_adb->cls,
                                                          &denom_h,
-                                                         &ds->denom_balance,
-                                                         &ds->denom_loss,
-                                                         &ds->denom_risk,
-                                                         &ds->denom_recoup,
-                                                         ds->num_issued);
+                                                         &ds->dcd);
     }
   }
   if (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT != qs)
@@ -1032,22 +959,22 @@ withdraw_cb (void *cls,
               "Issued coin in denomination `%s' of total value %s\n",
               GNUNET_h2s (&dh.hash),
               TALER_amount2s (&issue->value));
-  ds->num_issued++;
-  TALER_ARL_amount_add (&ds->denom_balance,
-                        &ds->denom_balance,
-                        &issue->value);
   GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
               "New balance of denomination `%s' is %s\n",
               GNUNET_h2s (&dh.hash),
-              TALER_amount2s (&ds->denom_balance));
-  TALER_ARL_amount_add (&total_escrow_balance,
-                        &total_escrow_balance,
+              TALER_amount2s (&ds->dcd.denom_balance));
+  TALER_ARL_amount_add (&balance.total_escrowed,
+                        &balance.total_escrowed,
+                        &issue->value);
+  TALER_ARL_amount_add (&balance.risk,
+                        &balance.risk,
                         &issue->value);
-  TALER_ARL_amount_add (&total_risk,
-                        &total_risk,
+  ds->dcd.num_issued++;
+  TALER_ARL_amount_add (&ds->dcd.denom_balance,
+                        &ds->dcd.denom_balance,
                         &issue->value);
-  TALER_ARL_amount_add (&ds->denom_risk,
-                        &ds->denom_risk,
+  TALER_ARL_amount_add (&ds->dcd.denom_risk,
+                        &ds->dcd.denom_risk,
                         &issue->value);
   if (TALER_ARL_do_abort ())
     return GNUNET_SYSERR;
@@ -1201,8 +1128,8 @@ check_known_coin (
                                                 loss_potential),
                         GNUNET_JSON_pack_data_auto ("coin_pub",
                                                     coin_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
+    TALER_ARL_amount_add (&balance.irregular_loss,
+                          &balance.irregular_loss,
                           loss_potential);
   }
   TALER_denom_sig_free (&ci.denom_sig);
@@ -1228,19 +1155,19 @@ reduce_denom_balance (struct DenominationSummary *dso,
 
   if (TALER_ARL_SR_INVALID_NEGATIVE ==
       TALER_ARL_amount_subtract_neg (&tmp,
-                                     &dso->denom_balance,
+                                     &dso->dcd.denom_balance,
                                      amount_with_fee))
   {
-    TALER_ARL_amount_add (&dso->denom_loss,
-                          &dso->denom_loss,
+    TALER_ARL_amount_add (&dso->dcd.denom_loss,
+                          &dso->dcd.denom_loss,
                           amount_with_fee);
     dso->report_emergency = true;
   }
   else
   {
-    dso->denom_balance = tmp;
+    dso->dcd.denom_balance = tmp;
   }
-  if (-1 == TALER_amount_cmp (&total_escrow_balance,
+  if (-1 == TALER_amount_cmp (&balance.total_escrowed,
                               amount_with_fee))
   {
     /* This can theoretically happen if for example the exchange
@@ -1252,20 +1179,20 @@ reduce_denom_balance (struct DenominationSummary *dso,
     report_amount_arithmetic_inconsistency (
       "subtracting amount from escrow balance",
       rowid,
-      &total_escrow_balance,
+      &balance.total_escrowed,
       amount_with_fee,
       0);
   }
   else
   {
-    TALER_ARL_amount_subtract (&total_escrow_balance,
-                               &total_escrow_balance,
+    TALER_ARL_amount_subtract (&balance.total_escrowed,
+                               &balance.total_escrowed,
                                amount_with_fee);
   }
   GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
               "New balance of denomination `%s' is %s\n",
               GNUNET_h2s (&dso->issue->denom_hash.hash),
-              TALER_amount2s (&dso->denom_balance));
+              TALER_amount2s (&dso->dcd.denom_balance));
 }
 
 
@@ -1365,8 +1292,8 @@ refresh_session_cb (void *cls,
                                                   amount_with_fee),
                           GNUNET_JSON_pack_data_auto ("coin_pub",
                                                       coin_pub)));
-      TALER_ARL_amount_add (&total_bad_sig_loss,
-                            &total_bad_sig_loss,
+      TALER_ARL_amount_add (&balance.irregular_loss,
+                            &balance.irregular_loss,
                             amount_with_fee);
     }
   }
@@ -1501,22 +1428,22 @@ refresh_session_cb (void *cls,
                     "Created fresh coin in denomination `%s' of value %s\n",
                     GNUNET_h2s (&ni->denom_hash.hash),
                     TALER_amount2s (&ni->value));
-        dsi->num_issued++;
-        TALER_ARL_amount_add (&dsi->denom_balance,
-                              &dsi->denom_balance,
+        dsi->dcd.num_issued++;
+        TALER_ARL_amount_add (&dsi->dcd.denom_balance,
+                              &dsi->dcd.denom_balance,
                               &ni->value);
-        TALER_ARL_amount_add (&dsi->denom_risk,
-                              &dsi->denom_risk,
+        TALER_ARL_amount_add (&dsi->dcd.denom_risk,
+                              &dsi->dcd.denom_risk,
                               &ni->value);
         GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
                     "New balance of denomination `%s' is %s\n",
                     GNUNET_h2s (&ni->denom_hash.hash),
-                    TALER_amount2s (&dsi->denom_balance));
-        TALER_ARL_amount_add (&total_escrow_balance,
-                              &total_escrow_balance,
+                    TALER_amount2s (&dsi->dcd.denom_balance));
+        TALER_ARL_amount_add (&balance.total_escrowed,
+                              &balance.total_escrowed,
                               &ni->value);
-        TALER_ARL_amount_add (&total_risk,
-                              &total_risk,
+        TALER_ARL_amount_add (&balance.risk,
+                              &balance.risk,
                               &ni->value);
       }
     }
@@ -1541,8 +1468,8 @@ refresh_session_cb (void *cls,
   }
 
   /* update global melt fees */
-  TALER_ARL_amount_add (&total_melt_fee_income,
-                        &total_melt_fee_income,
+  TALER_ARL_amount_add (&balance.melt_fee_balance,
+                        &balance.melt_fee_balance,
                         &issue->fees.refresh);
   if (TALER_ARL_do_abort ())
     return GNUNET_SYSERR;
@@ -1657,8 +1584,8 @@ deposit_cb (void *cls,
                                                   &deposit->amount_with_fee),
                           GNUNET_JSON_pack_data_auto ("coin_pub",
                                                       &deposit->coin.coin_pub)));
-      TALER_ARL_amount_add (&total_bad_sig_loss,
-                            &total_bad_sig_loss,
+      TALER_ARL_amount_add (&balance.irregular_loss,
+                            &balance.irregular_loss,
                             &deposit->amount_with_fee);
       if (TALER_ARL_do_abort ())
         return GNUNET_SYSERR;
@@ -1689,8 +1616,8 @@ deposit_cb (void *cls,
   }
 
   /* update global deposit fees */
-  TALER_ARL_amount_add (&total_deposit_fee_income,
-                        &total_deposit_fee_income,
+  TALER_ARL_amount_add (&balance.deposit_fee_balance,
+                        &balance.deposit_fee_balance,
                         &issue->fees.deposit);
   if (TALER_ARL_do_abort ())
     return GNUNET_SYSERR;
@@ -1774,8 +1701,8 @@ refund_cb (void *cls,
                                                 amount_with_fee),
                         GNUNET_JSON_pack_data_auto ("coin_pub",
                                                     coin_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
+    TALER_ARL_amount_add (&balance.irregular_loss,
+                          &balance.irregular_loss,
                           amount_with_fee);
     if (TALER_ARL_do_abort ())
       return GNUNET_SYSERR;
@@ -1815,31 +1742,31 @@ refund_cb (void *cls,
   }
   else
   {
-    TALER_ARL_amount_add (&ds->denom_balance,
-                          &ds->denom_balance,
+    TALER_ARL_amount_add (&ds->dcd.denom_balance,
+                          &ds->dcd.denom_balance,
                           &amount_without_fee);
-    TALER_ARL_amount_add (&ds->denom_risk,
-                          &ds->denom_risk,
+    TALER_ARL_amount_add (&ds->dcd.denom_risk,
+                          &ds->dcd.denom_risk,
                           &amount_without_fee);
-    TALER_ARL_amount_add (&total_escrow_balance,
-                          &total_escrow_balance,
+    TALER_ARL_amount_add (&balance.total_escrowed,
+                          &balance.total_escrowed,
                           &amount_without_fee);
-    TALER_ARL_amount_add (&total_risk,
-                          &total_risk,
+    TALER_ARL_amount_add (&balance.risk,
+                          &balance.risk,
                           &amount_without_fee);
     GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
                 "New balance of denomination `%s' after refund is %s\n",
                 GNUNET_h2s (&issue->denom_hash.hash),
-                TALER_amount2s (&ds->denom_balance));
+                TALER_amount2s (&ds->dcd.denom_balance));
   }
   /* update total refund fee balance */
-  TALER_ARL_amount_add (&total_refund_fee_income,
-                        &total_refund_fee_income,
+  TALER_ARL_amount_add (&balance.refund_fee_balance,
+                        &balance.refund_fee_balance,
                         &issue->fees.refund);
   if (full_refund)
   {
-    TALER_ARL_amount_subtract (&total_deposit_fee_income,
-                               &total_deposit_fee_income,
+    TALER_ARL_amount_subtract (&balance.deposit_fee_balance,
+                               &balance.deposit_fee_balance,
                                &issue->fees.deposit);
   }
   if (TALER_ARL_do_abort ())
@@ -1907,26 +1834,26 @@ purse_refund_coin_cb (
   }
   else
   {
-    TALER_ARL_amount_add (&ds->denom_balance,
-                          &ds->denom_balance,
+    TALER_ARL_amount_add (&ds->dcd.denom_balance,
+                          &ds->dcd.denom_balance,
                           amount_with_fee);
-    TALER_ARL_amount_add (&ds->denom_risk,
-                          &ds->denom_risk,
+    TALER_ARL_amount_add (&ds->dcd.denom_risk,
+                          &ds->dcd.denom_risk,
                           amount_with_fee);
-    TALER_ARL_amount_add (&total_escrow_balance,
-                          &total_escrow_balance,
+    TALER_ARL_amount_add (&balance.total_escrowed,
+                          &balance.total_escrowed,
                           amount_with_fee);
-    TALER_ARL_amount_add (&total_risk,
-                          &total_risk,
+    TALER_ARL_amount_add (&balance.risk,
+                          &balance.risk,
                           amount_with_fee);
     GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
                 "New balance of denomination `%s' after purse-refund is %s\n",
                 GNUNET_h2s (&issue->denom_hash.hash),
-                TALER_amount2s (&ds->denom_balance));
+                TALER_amount2s (&ds->dcd.denom_balance));
   }
   /* update total deposit fee balance */
-  TALER_ARL_amount_subtract (&total_deposit_fee_income,
-                             &total_deposit_fee_income,
+  TALER_ARL_amount_subtract (&balance.deposit_fee_balance,
+                             &balance.deposit_fee_balance,
                              &issue->fees.deposit);
 
   return GNUNET_OK;
@@ -1941,16 +1868,22 @@ purse_refund_coin_cb (
  * @param cls closure
  * @param rowid unique serial ID for the refund in our DB
  * @param purse_pub public key of the purse
+ * @param reserve_pub public key of the targeted reserve (ignored)
+ * @param val targeted amount to be in the reserve (ignored)
  * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
  */
 static enum GNUNET_GenericReturnValue
 purse_refund_cb (void *cls,
                  uint64_t rowid,
-                 const struct TALER_PurseContractPublicKeyP *purse_pub)
+                 const struct TALER_PurseContractPublicKeyP *purse_pub,
+                 const struct TALER_ReservePublicKeyP *reserve_pub,
+                 const struct TALER_Amount *val)
 {
   struct CoinContext *cc = cls;
   enum GNUNET_DB_QueryStatus qs;
 
+  (void) val; /* irrelevant on refund */
+  (void) reserve_pub; /* irrelevant, may even be NULL */
   GNUNET_assert (rowid >= ppc.last_purse_refunds_serial_id); /* should be monotonically increasing */
   ppc.last_purse_refunds_serial_id = rowid + 1;
   qs = TALER_ARL_edb->select_purse_deposits_by_purse (TALER_ARL_edb->cls,
@@ -2020,8 +1953,8 @@ check_recoup (struct CoinContext *cc,
                                                 amount),
                         GNUNET_JSON_pack_data_auto ("coin_pub",
                                                     &coin->denom_pub_hash)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
+    TALER_ARL_amount_add (&balance.irregular_loss,
+                          &balance.irregular_loss,
                           amount);
   }
   qs = TALER_ARL_get_denomination_info_by_hash (&coin->denom_pub_hash,
@@ -2081,15 +2014,15 @@ check_recoup (struct CoinContext *cc,
                                                   amount),
                           GNUNET_JSON_pack_data_auto ("coin_pub",
                                                       &coin->coin_pub)));
-      TALER_ARL_amount_add (&total_bad_sig_loss,
-                            &total_bad_sig_loss,
+      TALER_ARL_amount_add (&balance.irregular_loss,
+                            &balance.irregular_loss,
                             amount);
     }
-    TALER_ARL_amount_add (&ds->denom_recoup,
-                          &ds->denom_recoup,
+    TALER_ARL_amount_add (&ds->dcd.recoup_loss,
+                          &ds->dcd.recoup_loss,
                           amount);
-    TALER_ARL_amount_add (&total_recoup_loss,
-                          &total_recoup_loss,
+    TALER_ARL_amount_add (&balance.loss,
+                          &balance.loss,
                           amount);
   }
   if (TALER_ARL_do_abort ())
@@ -2145,8 +2078,8 @@ recoup_cb (void *cls,
                                                 amount),
                         GNUNET_JSON_pack_data_auto ("coin_pub",
                                                     &coin->coin_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
+    TALER_ARL_amount_add (&balance.irregular_loss,
+                          &balance.irregular_loss,
                           amount);
     if (TALER_ARL_do_abort ())
       return GNUNET_SYSERR;
@@ -2233,13 +2166,13 @@ recoup_refresh_cb (void *cls,
     }
     else
     {
-      TALER_ARL_amount_add (&dso->denom_balance,
-                            &dso->denom_balance,
+      TALER_ARL_amount_add (&dso->dcd.denom_balance,
+                            &dso->dcd.denom_balance,
                             amount);
       GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
                   "New balance of denomination `%s' after refresh-recoup is %s\n",
                   GNUNET_h2s (&issue->denom_hash.hash),
-                  TALER_amount2s (&dso->denom_balance));
+                  TALER_amount2s (&dso->dcd.denom_balance));
     }
   }
 
@@ -2259,8 +2192,8 @@ recoup_refresh_cb (void *cls,
                                                 amount),
                         GNUNET_JSON_pack_data_auto ("coin_pub",
                                                     &coin->coin_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
+    TALER_ARL_amount_add (&balance.irregular_loss,
+                          &balance.irregular_loss,
                           amount);
     if (TALER_ARL_do_abort ())
       return GNUNET_SYSERR;
@@ -2432,8 +2365,8 @@ purse_deposit_cb (
                                                 &deposit->amount),
                         GNUNET_JSON_pack_data_auto ("coin_pub",
                                                     &deposit->coin_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
+    TALER_ARL_amount_add (&balance.irregular_loss,
+                          &balance.irregular_loss,
                           &deposit->amount);
     if (TALER_ARL_do_abort ())
       return GNUNET_SYSERR;
@@ -2458,8 +2391,8 @@ purse_deposit_cb (
   }
 
   /* update global deposit fees */
-  TALER_ARL_amount_add (&total_deposit_fee_income,
-                        &total_deposit_fee_income,
+  TALER_ARL_amount_add (&balance.deposit_fee_balance,
+                        &balance.deposit_fee_balance,
                         &issue->fees.deposit);
   if (TALER_ARL_do_abort ())
     return GNUNET_SYSERR;
@@ -2511,13 +2444,15 @@ analyze_coins (void *cls)
   {
     ppc_start = ppc;
     GNUNET_log (GNUNET_ERROR_TYPE_INFO,
-                "Resuming coin audit at %llu/%llu/%llu/%llu/%llu/%llu\n",
+                "Resuming coin audit at %llu/%llu/%llu/%llu/%llu/%llu/%llu/%llu\n",
                 (unsigned long long) ppc.last_deposit_serial_id,
                 (unsigned long long) ppc.last_melt_serial_id,
                 (unsigned long long) ppc.last_refund_serial_id,
                 (unsigned long long) ppc.last_withdraw_serial_id,
                 (unsigned long long) ppc.last_recoup_refresh_serial_id,
-                (unsigned long long) ppc.last_purse_deposits_serial_id);
+                (unsigned long long) ppc.last_open_deposits_serial_id,
+                (unsigned long long) ppc.last_purse_deposits_serial_id,
+                (unsigned long long) ppc.last_purse_refunds_serial_id);
   }
 
   /* setup 'cc' */
@@ -2526,13 +2461,7 @@ analyze_coins (void *cls)
                                                              GNUNET_NO);
   qsx = TALER_ARL_adb->get_balance_summary (TALER_ARL_adb->cls,
                                             &TALER_ARL_master_pub,
-                                            &total_escrow_balance,
-                                            &total_deposit_fee_income,
-                                            &total_melt_fee_income,
-                                            &total_refund_fee_income,
-                                            &total_risk,
-                                            &total_recoup_loss,
-                                            &total_irregular_recoups);
+                                            &balance);
   if (0 > qsx)
   {
     GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qsx);
@@ -2569,9 +2498,10 @@ analyze_coins (void *cls)
 
   /* process purse_refunds */
   if (0 >
-      (qs = TALER_ARL_edb->select_purse_refunds_above_serial_id (
+      (qs = TALER_ARL_edb->select_purse_decisions_above_serial_id (
          TALER_ARL_edb->cls,
          ppc.last_purse_refunds_serial_id,
+         true, /* only go for refunds! */
          &purse_refund_cb,
          &cc)))
   {
@@ -2663,23 +2593,11 @@ analyze_coins (void *cls)
   if (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT == qsx)
     qs = TALER_ARL_adb->update_balance_summary (TALER_ARL_adb->cls,
                                                 &TALER_ARL_master_pub,
-                                                &total_escrow_balance,
-                                                &total_deposit_fee_income,
-                                                &total_melt_fee_income,
-                                                &total_refund_fee_income,
-                                                &total_risk,
-                                                &total_recoup_loss,
-                                                &total_irregular_recoups);
+                                                &balance);
   else
     qs = TALER_ARL_adb->insert_balance_summary (TALER_ARL_adb->cls,
                                                 &TALER_ARL_master_pub,
-                                                &total_escrow_balance,
-                                                &total_deposit_fee_income,
-                                                &total_melt_fee_income,
-                                                &total_refund_fee_income,
-                                                &total_risk,
-                                                &total_recoup_loss,
-                                                &total_irregular_recoups);
+                                                &balance);
   if (0 >= qs)
   {
     GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
@@ -2702,13 +2620,15 @@ analyze_coins (void *cls)
     return qs;
   }
   GNUNET_log (GNUNET_ERROR_TYPE_INFO,
-              "Concluded coin audit step at %llu/%llu/%llu/%llu/%llu/%llu\n",
+              "Concluded coin audit step at %llu/%llu/%llu/%llu/%llu/%llu/%llu/%llu\n",
               (unsigned long long) ppc.last_deposit_serial_id,
               (unsigned long long) ppc.last_melt_serial_id,
               (unsigned long long) ppc.last_refund_serial_id,
               (unsigned long long) ppc.last_withdraw_serial_id,
               (unsigned long long) ppc.last_recoup_refresh_serial_id,
-              (unsigned long long) ppc.last_purse_deposits_serial_id);
+              (unsigned long long) ppc.last_open_deposits_serial_id,
+              (unsigned long long) ppc.last_purse_deposits_serial_id,
+              (unsigned long long) ppc.last_purse_refunds_serial_id);
   return qs;
 }
 
@@ -2754,34 +2674,37 @@ run (void *cls,
                                         &reported_emergency_loss_by_count));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_escrow_balance));
+                                        &balance.total_escrowed));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_risk));
+                                        &balance.deposit_fee_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_recoup_loss));
+                                        &balance.melt_fee_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_irregular_recoups));
+                                        &balance.refund_fee_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_deposit_fee_income));
+                                        &balance.purse_fee_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_melt_fee_income));
+                                        &balance.open_deposit_fee_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_refund_fee_income));
+                                        &balance.risk));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_arithmetic_delta_plus));
+                                        &balance.loss));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_arithmetic_delta_minus));
+                                        &balance.irregular_loss));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &total_arithmetic_delta_plus));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_bad_sig_loss));
+                                        &total_arithmetic_delta_minus));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
                                         &total_refresh_hanging));
@@ -2812,27 +2735,30 @@ run (void *cls,
   TALER_ARL_done (
     GNUNET_JSON_PACK (
       TALER_JSON_pack_amount ("total_escrow_balance",
-                              &total_escrow_balance),
-      TALER_JSON_pack_amount ("total_active_risk",
-                              &total_risk),
+                              &balance.total_escrowed),
       TALER_JSON_pack_amount ("total_deposit_fee_income",
-                              &total_deposit_fee_income),
+                              &balance.deposit_fee_balance),
       TALER_JSON_pack_amount ("total_melt_fee_income",
-                              &total_melt_fee_income),
+                              &balance.melt_fee_balance),
       TALER_JSON_pack_amount ("total_refund_fee_income",
-                              &total_refund_fee_income),
+                              &balance.refund_fee_balance),
+      TALER_JSON_pack_amount ("total_purse_fee_income",
+                              &balance.purse_fee_balance),
+      TALER_JSON_pack_amount ("total_open_deposit_fee_income",
+                              &balance.open_deposit_fee_balance),
+      TALER_JSON_pack_amount ("total_active_risk",
+                              &balance.risk),
+      TALER_JSON_pack_amount ("total_recoup_loss",
+                              &balance.loss),
+      /* Tested in test-auditor.sh #4/#5/#6/#13/#26 */
+      TALER_JSON_pack_amount ("irregular_loss",
+                              &balance.irregular_loss),
       /* Tested in test-auditor.sh #18 */
       GNUNET_JSON_pack_array_steal ("emergencies",
                                     report_emergencies),
       /* Tested in test-auditor.sh #18 */
       TALER_JSON_pack_amount ("emergencies_risk_by_amount",
                               &reported_emergency_risk_by_amount),
-      /* Tested in test-auditor.sh #4/#5/#6/#13/#26 */
-      GNUNET_JSON_pack_array_steal ("bad_sig_losses",
-                                    report_bad_sig_losses),
-      /* Tested in test-auditor.sh #4/#5/#6/#13/#26 */
-      TALER_JSON_pack_amount ("total_bad_sig_loss",
-                              &total_bad_sig_loss),
       /* Tested in test-auditor.sh #31 */
       GNUNET_JSON_pack_array_steal ("row_inconsistencies",
                                     report_row_inconsistencies),
@@ -2845,11 +2771,11 @@ run (void *cls,
                               &total_arithmetic_delta_minus),
       TALER_JSON_pack_amount ("total_refresh_hanging",
                               &total_refresh_hanging),
+      GNUNET_JSON_pack_array_steal ("bad_sig_losses",
+                                    report_bad_sig_losses),
       /* Tested in test-auditor.sh #12 */
       GNUNET_JSON_pack_array_steal ("refresh_hanging",
                                     report_refreshs_hanging),
-      TALER_JSON_pack_amount ("total_recoup_loss",
-                              &total_recoup_loss),
       /* Tested in test-auditor.sh #18 */
       GNUNET_JSON_pack_array_steal ("emergencies_by_count",
                                     report_emergencies_by_count),
@@ -2898,8 +2824,6 @@ run (void *cls,
                                       start_time),
       TALER_JSON_pack_time_abs_human ("auditor_end_time",
                                       GNUNET_TIME_absolute_get ()),
-      TALER_JSON_pack_amount ("total_irregular_recoups",
-                              &total_irregular_recoups),
       GNUNET_JSON_pack_array_steal ("unsigned_denominations",
                                     report_denominations_without_sigs)));
 }
diff --git a/src/auditor/taler-helper-auditor-purses.c b/src/auditor/taler-helper-auditor-purses.c
new file mode 100644
index 000000000..e0c939faa
--- /dev/null
+++ b/src/auditor/taler-helper-auditor-purses.c
@@ -0,0 +1,1123 @@
+/*
+  This file is part of TALER
+  Copyright (C) 2016-2022 Taler Systems SA
+
+  TALER is free software; you can redistribute it and/or modify it under the
+  terms of the GNU Affero Public License as published by the Free Software
+  Foundation; either version 3, or (at your option) any later version.
+
+  TALER is distributed in the hope that it will be useful, but WITHOUT ANY
+  WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS FOR
+  A PARTICULAR PURPOSE.  See the GNU Affero Public License for more details.
+
+  You should have received a copy of the GNU Affero Public License along with
+  TALER; see the file COPYING.  If not, see <http://www.gnu.org/licenses/>
+*/
+/**
+ * @file auditor/taler-helper-auditor-purses.c
+ * @brief audits the purses of an exchange database
+ * @author Christian Grothoff
+ */
+#include "platform.h"
+#include <gnunet/gnunet_util_lib.h>
+#include "taler_auditordb_plugin.h"
+#include "taler_exchangedb_lib.h"
+#include "taler_json_lib.h"
+#include "taler_bank_service.h"
+#include "taler_signatures.h"
+#include "report-lib.h"
+
+
+/**
+ * Use a 1 day grace period to deal with clocks not being perfectly synchronized.
+ */
+#define CLOSING_GRACE_PERIOD GNUNET_TIME_UNIT_DAYS
+
+/**
+ * Return value from main().
+ */
+static int global_ret;
+
+/**
+ * Checkpointing our progress for purses.
+ */
+static struct TALER_AUDITORDB_ProgressPointPurse ppp;
+
+/**
+ * Checkpointing our progress for purses.
+ */
+static struct TALER_AUDITORDB_ProgressPointPurse ppp_start;
+
+/**
+ * Array of reports about row inconsitencies.
+ */
+static json_t *report_row_inconsistencies;
+
+/**
+ * Array of reports about purse balance insufficient inconsitencies.
+ */
+static json_t *report_purse_balance_insufficient_inconsistencies;
+
+/**
+ * Total amount purses were merged with insufficient balance.
+ */
+static struct TALER_Amount total_balance_insufficient_loss;
+
+/**
+ * Array of reports about purses's not being closed inconsitencies.
+ */
+static json_t *report_purse_not_closed_inconsistencies;
+
+/**
+ * Total amount affected by purses not having been closed on time.
+ */
+static struct TALER_Amount total_balance_purse_not_closed;
+
+/**
+ * Report about amount calculation differences (causing profit
+ * or loss at the exchange).
+ */
+static json_t *report_amount_arithmetic_inconsistencies;
+
+/**
+ * Profits the exchange made by bad amount calculations.
+ */
+static struct TALER_Amount total_arithmetic_delta_plus;
+
+/**
+ * Losses the exchange made by bad amount calculations.
+ */
+static struct TALER_Amount total_arithmetic_delta_minus;
+
+/**
+ * Array of reports about coin operations with bad signatures.
+ */
+static json_t *report_bad_sig_losses;
+
+/**
+ * Total amount lost by operations for which signatures were invalid.
+ */
+static struct TALER_Amount total_bad_sig_loss;
+
+/**
+ * Should we run checks that only work for exchange-internal audits?
+ */
+static int internal_checks;
+
+/* ***************************** Report logic **************************** */
+
+
+/**
+ * Report a (serious) inconsistency in the exchange's database with
+ * respect to calculations involving amounts.
+ *
+ * @param operation what operation had the inconsistency
+ * @param rowid affected row, 0 if row is missing
+ * @param exchange amount calculated by exchange
+ * @param auditor amount calculated by auditor
+ * @param profitable 1 if @a exchange being larger than @a auditor is
+ *           profitable for the exchange for this operation,
+ *           -1 if @a exchange being smaller than @a auditor is
+ *           profitable for the exchange, and 0 if it is unclear
+ */
+static void
+report_amount_arithmetic_inconsistency (
+  const char *operation,
+  uint64_t rowid,
+  const struct TALER_Amount *exchange,
+  const struct TALER_Amount *auditor,
+  int profitable)
+{
+  struct TALER_Amount delta;
+  struct TALER_Amount *target;
+
+  if (0 < TALER_amount_cmp (exchange,
+                            auditor))
+  {
+    /* exchange > auditor */
+    TALER_ARL_amount_subtract (&delta,
+                               exchange,
+                               auditor);
+  }
+  else
+  {
+    /* auditor < exchange */
+    profitable = -profitable;
+    TALER_ARL_amount_subtract (&delta,
+                               auditor,
+                               exchange);
+  }
+  TALER_ARL_report (report_amount_arithmetic_inconsistencies,
+                    GNUNET_JSON_PACK (
+                      GNUNET_JSON_pack_string ("operation",
+                                               operation),
+                      GNUNET_JSON_pack_uint64 ("rowid",
+                                               rowid),
+                      TALER_JSON_pack_amount ("exchange",
+                                              exchange),
+                      TALER_JSON_pack_amount ("auditor",
+                                              auditor),
+                      GNUNET_JSON_pack_int64 ("profitable",
+                                              profitable)));
+  if (0 != profitable)
+  {
+    target = (1 == profitable)
+        ? &total_arithmetic_delta_plus
+        : &total_arithmetic_delta_minus;
+    TALER_ARL_amount_add (target,
+                          target,
+                          &delta);
+  }
+}
+
+
+/**
+ * Report a (serious) inconsistency in the exchange's database.
+ *
+ * @param table affected table
+ * @param rowid affected row, 0 if row is missing
+ * @param diagnostic message explaining the problem
+ */
+static void
+report_row_inconsistency (const char *table,
+                          uint64_t rowid,
+                          const char *diagnostic)
+{
+  TALER_ARL_report (report_row_inconsistencies,
+                    GNUNET_JSON_PACK (
+                      GNUNET_JSON_pack_string ("table",
+                                               table),
+                      GNUNET_JSON_pack_uint64 ("row",
+                                               rowid),
+                      GNUNET_JSON_pack_string ("diagnostic",
+                                               diagnostic)));
+}
+
+
+/* ***************************** Analyze purses ************************ */
+/* This logic checks the purses_requests, purse_deposits,
+   purse_refunds, purse_merges and account_merges */
+
+/**
+ * Summary data we keep per purse.
+ */
+struct PurseSummary
+{
+  /**
+   * Public key of the purse.
+   * Always set when the struct is first initialized.
+   */
+  struct TALER_PursePublicKeyP purse_pub;
+
+  /**
+   * Sum of all incoming transfers during this transaction.
+   * Updated only in #handle_purse_deposits().
+   */
+  struct TALER_Amount total_in;
+
+  /**
+   * Expected value of the purse.
+   */
+  struct TALER_Amount total_value;
+
+  /**
+   * Purse expiration date.
+   */
+  struct GNUNET_TIME_Timestamp expiration_date;
+
+  /**
+   * Did we have a previous purse info?  Used to decide between UPDATE and
+   * INSERT later.  Initialized in #load_auditor_purse_summary().
+   */
+  bool had_pi;
+
+};
+
+
+/**
+ * Load the auditor's remembered state about the purse into @a ps.
+ *
+ * @param[in,out] ps purse summary to (fully) initialize
+ * @return transaction status code
+ */
+static enum GNUNET_DB_QueryStatus
+load_auditor_purse_summary (struct PurseSummary *ps)
+{
+  enum GNUNET_DB_QueryStatus qs;
+  uint64_t rowid;
+
+  qs = TALER_ARL_adb->get_purse_info (TALER_ARL_adb->cls,
+                                      &ps->purse_pub,
+                                      &TALER_ARL_master_pub,
+                                      &rowid,
+                                      &ps->total_in,
+                                      &ps->expiration_date);
+  if (0 > qs)
+  {
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
+    return qs;
+  }
+  if (GNUNET_DB_STATUS_SUCCESS_NO_RESULTS == qs)
+  {
+    ps->had_pi = false;
+    GNUNET_assert (GNUNET_OK ==
+                   TALER_amount_set_zero (TALER_ARL_currency,
+                                          &ps->prev_balance.reserve_balance));
+    GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
+                "Creating fresh purse `%s'\n",
+                TALER_B2S (&ps->purse_pub));
+    return GNUNET_DB_STATUS_SUCCESS_NO_RESULTS;
+  }
+  ps->had_ri = true;
+  GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
+              "Auditor remembers purse `%s' has balance %s\n",
+              TALER_B2S (&ps->purse_pub),
+              TALER_amount2s (&ps->total_in));
+  return GNUNET_DB_STATUS_SUCCESS_ONE_RESULT;
+}
+
+
+/**
+ * Closure to the various callbacks we make while checking a purse.
+ */
+struct PurseContext
+{
+  /**
+   * Map from hash of purse's public key to a `struct PurseSummary`.
+   */
+  struct GNUNET_CONTAINER_MultiHashMap *purses;
+
+  /**
+   * Transaction status code, set to error codes if applicable.
+   */
+  enum GNUNET_DB_QueryStatus qs;
+
+};
+
+
+/**
+ * Create a new reserve for @a reserve_pub in @a rc.
+ *
+ * @param[in,out] pc context to update
+ * @param purse_pub key for which to create a purse
+ * @return NULL on error
+ */
+static struct PurseSummary *
+setup_purse (struct PurseContext *pc,
+             const struct TALER_PursePublicKeyP *purse_pub)
+{
+  struct PurseSummary *rs;
+  struct GNUNET_HashCode key;
+  enum GNUNET_DB_QueryStatus qs;
+
+  GNUNET_CRYPTO_hash (purse_pub,
+                      sizeof (*purse_pub),
+                      &key);
+  ps = GNUNET_CONTAINER_multihashmap_get (rc->purses,
+                                          &key);
+  if (NULL != ps)
+    return ps;
+  ps = GNUNET_new (struct PurseSummary);
+  ps->purse_pub = *purse_pub;
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &ps->total_in));
+  if (0 > (qs = load_auditor_purse_summary (ps)))
+  {
+    GNUNET_free (ps);
+    rc->qs = qs;
+    return NULL;
+  }
+  GNUNET_assert (GNUNET_OK ==
+                 GNUNET_CONTAINER_multihashmap_put (rc->purses,
+                                                    &key,
+                                                    ps,
+                                                    GNUNET_CONTAINER_MULTIHASHMAPOPTION_UNIQUE_ONLY));
+  return ps;
+}
+
+
+/**
+ * Check that the purse summary matches what the exchange database
+ * thinks about the purse, and update our own state of the purse.
+ *
+ * Remove all purses that we are happy with from the DB.
+ *
+ * @param cls our `struct PurseContext`
+ * @param key hash of the purse public key
+ * @param value a `struct PurseSummary`
+ * @return #GNUNET_OK to process more entries
+ */
+static enum GNUNET_GenericReturnValue
+verify_purse_balance (void *cls,
+                      const struct GNUNET_HashCode *key,
+                      void *value)
+{
+  struct PurseContext *rc = cls;
+  struct PurseSummary *ps = value;
+  enum GNUNET_GenericReturnValue ret;
+
+  ret = GNUNET_OK;
+  // FIXME: implement!
+  GNUNET_assert (GNUNET_YES ==
+                 GNUNET_CONTAINER_multihashmap_remove (rc->purses,
+                                                       key,
+                                                       rp));
+  GNUNET_free (ps);
+  return ret;
+}
+
+
+/**
+ * Function called with details about purse deposits that have been made, with
+ * the goal of auditing the deposit's execution.
+ *
+ * @param cls closure
+ * @param rowid unique serial ID for the deposit in our DB
+ * @param deposit deposit details
+ * @param reserve_pub which reserve is the purse merged into, NULL if unknown
+ * @param flags purse flags
+ * @param auditor_balance purse balance (according to the
+ *          auditor during auditing)
+ * @param purse_total target amount the purse should reach
+ * @param denom_pub denomination public key of @a coin_pub
+ * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
+ */
+static enum GNUNET_GenericReturnValue
+handle_purse_deposits (
+  void *cls,
+  uint64_t rowid,
+  const struct TALER_EXCHANGEDB_PurseDeposit *deposit,
+  const struct TALER_ReservePublicKeyP *reserve_pub,
+  enum TALER_WalletAccountMergeFlags flags,
+  const struct TALER_Amount *auditor_balance,
+  const struct TALER_Amount *purse_total,
+  const struct TALER_DenominationPublicKey *denom_pub)
+{
+  struct PurseContext *rc = cls;
+  const char *base_url
+    = (NULL == deposit->exchange_base_url)
+    ? TALER_ARL_exchange_url
+    : deposit->exchange_base_url;
+  enum GNUNET_DB_QueryStatus qs;
+  struct TALER_Amount amount_minus_fee;
+  struct TALER_Amount new_balance;
+  struct PurseSummary *rs;
+  struct TALER_DenominationHashP h_denom_pub;
+
+  /* should be monotonically increasing */
+  GNUNET_assert (rowid >= ppr.last_purse_deposits_serial_id);
+  ppr.last_purse_deposits_serial_id = rowid + 1;
+
+  {
+    const struct TALER_EXCHANGEDB_DenominationKeyInformation *issue;
+    enum GNUNET_DB_QueryStatus qs;
+
+    qs = TALER_ARL_get_denomination_info (denom_pub,
+                                          &issue,
+                                          &h_denom_pub);
+    if (0 > qs)
+    {
+      GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
+      if (GNUNET_DB_STATUS_HARD_ERROR == qs)
+        GNUNET_log (GNUNET_ERROR_TYPE_ERROR,
+                    "Hard database error trying to get denomination %s from database!\n",
+                    TALER_B2S (denom_pub));
+      rc->qs = qs;
+      return GNUNET_SYSERR;
+    }
+    if (GNUNET_DB_STATUS_SUCCESS_NO_RESULTS == qs)
+    {
+      report_row_inconsistency ("purse-deposit",
+                                rowid,
+                                "denomination key not found");
+      if (TALER_ARL_do_abort ())
+        return GNUNET_SYSERR;
+      return GNUNET_OK;
+    }
+    TALER_ARL_amount_subtract (&amount_minus_fee,
+                               &deposit->amount,
+                               &issue->fees.deposit);
+  }
+
+  if (GNUNET_OK !=
+      TALER_wallet_purse_deposit_verify (base_url,
+                                         &deposit->purse_pub,
+                                         &deposit->amount,
+                                         &h_denom_pub,
+                                         &deposit->h_age_commitment,
+                                         &deposit->coin_pub,
+                                         &deposit->coin_sig))
+  {
+    TALER_ARL_report (report_bad_sig_losses,
+                      GNUNET_JSON_PACK (
+                        GNUNET_JSON_pack_string ("operation",
+                                                 "purse-deposit"),
+                        GNUNET_JSON_pack_uint64 ("row",
+                                                 rowid),
+                        TALER_JSON_pack_amount ("loss",
+                                                &deposit->amount),
+                        GNUNET_JSON_pack_data_auto ("key_pub",
+                                                    &deposit->coin_pub)));
+    TALER_ARL_amount_add (&total_bad_sig_loss,
+                          &total_bad_sig_loss,
+                          &deposit->amount);
+    return GNUNET_OK;
+  }
+
+  TALER_ARL_amount_add (&new_balance,
+                        auditor_balance,
+                        &amount_minus_fee);
+  qs = TALER_ARL_edb->set_purse_balance (TALER_ARL_edb->cls,
+                                         &deposit->purse_pub,
+                                         &new_balance);
+  GNUNET_assert (GNUNET_DB_STATUS_SUCCESS_NO_RESULTS != qs);
+  if (qs < 0)
+  {
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
+    GNUNET_break (GNUNET_DB_STATUS_HARD_ERROR == qs);
+    rc->qs = qs;
+    return GNUNET_SYSERR;
+  }
+  if (TALER_WAMF_MODE_CREATE_WITH_PURSE_FEE !=
+      (flags & TALER_WAMF_MERGE_MODE_MASK))
+  {
+    /* This just created the purse, actual credit to
+       the reserve will be done in handle_account_merged() */
+    return GNUNET_OK;
+  }
+  if ( (NULL != deposit->exchange_base_url) &&
+       (0 != strcmp (deposit->exchange_base_url,
+                     TALER_ARL_exchange_url)) )
+  {
+    /* credited reserve is at another exchange, do NOT credit here! */
+    return GNUNET_OK;
+  }
+
+  rs = setup_reserve (rc,
+                      reserve_pub);
+  if (NULL == rs)
+  {
+    GNUNET_break (0);
+    return GNUNET_SYSERR;
+  }
+  if ( (-1 != TALER_amount_cmp (&new_balance,
+                                purse_total)) &&
+       (-1 == TALER_amount_cmp (auditor_balance,
+                                purse_total)) )
+  {
+    /* new balance at or above purse_total
+       (and previous balance was below); thus
+       credit reserve with purse value! */
+    TALER_ARL_amount_add (&rs->total_in,
+                          &rs->total_in,
+                          purse_total);
+  }
+  return GNUNET_OK;
+}
+
+
+/**
+ * Function called with details about purse
+ * merges that have been made, with
+ * the goal of auditing the purse merge execution.
+ *
+ * @param cls closure
+ * @param rowid unique serial ID for the deposit in our DB
+ * @param partner_base_url where is the reserve, NULL for this exchange
+ * @param amount total amount expected in the purse
+ * @param balance current balance in the purse (according to the auditor)
+ * @param flags purse flags
+ * @param merge_pub merge capability key
+ * @param reserve_pub reserve the merge affects
+ * @param merge_sig signature affirming the merge
+ * @param purse_pub purse key
+ * @param merge_timestamp when did the merge happen
+ * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
+ */
+static enum GNUNET_GenericReturnValue
+handle_purse_merged (
+  void *cls,
+  uint64_t rowid,
+  const char *partner_base_url,
+  const struct TALER_Amount *amount,
+  const struct TALER_Amount *balance,
+  enum TALER_WalletAccountMergeFlags flags,
+  const struct TALER_PurseMergePublicKeyP *merge_pub,
+  const struct TALER_ReservePublicKeyP *reserve_pub,
+  const struct TALER_PurseMergeSignatureP *merge_sig,
+  const struct TALER_PurseContractPublicKeyP *purse_pub,
+  struct GNUNET_TIME_Timestamp merge_timestamp)
+{
+  struct PurseContext *rc = cls;
+  struct PurseSummary *rs;
+  char *reserve_url;
+
+  /* should be monotonically increasing */
+  GNUNET_assert (rowid >= ppr.last_purse_merges_serial_id);
+  ppr.last_purse_merges_serial_id = rowid + 1;
+  reserve_url
+    = TALER_reserve_make_payto (NULL == partner_base_url
+                                ? TALER_ARL_exchange_url
+                                : partner_base_url,
+                                reserve_pub);
+  if (GNUNET_OK !=
+      TALER_wallet_purse_merge_verify (reserve_url,
+                                       merge_timestamp,
+                                       purse_pub,
+                                       merge_pub,
+                                       merge_sig))
+  {
+    GNUNET_free (reserve_url);
+    TALER_ARL_report (report_bad_sig_losses,
+                      GNUNET_JSON_PACK (
+                        GNUNET_JSON_pack_string ("operation",
+                                                 "merge-purse"),
+                        GNUNET_JSON_pack_uint64 ("row",
+                                                 rowid),
+                        TALER_JSON_pack_amount ("loss",
+                                                amount),
+                        GNUNET_JSON_pack_data_auto ("key_pub",
+                                                    merge_pub)));
+    TALER_ARL_amount_add (&total_bad_sig_loss,
+                          &total_bad_sig_loss,
+                          amount);
+    return GNUNET_OK;
+  }
+  GNUNET_free (reserve_url);
+  if (TALER_WAMF_MODE_CREATE_WITH_PURSE_FEE ==
+      (flags & TALER_WAMF_MERGE_MODE_MASK))
+  {
+    /* This just created the purse, actual credit to
+       the reserve will be done in handle_purse_deposits() */
+    return GNUNET_OK;
+  }
+  if ( (NULL != partner_base_url) &&
+       (0 != strcmp (partner_base_url,
+                     TALER_ARL_exchange_url)) )
+  {
+    /* credited reserve is at another exchange, do NOT credit here! */
+    return GNUNET_OK;
+  }
+  rs = setup_reserve (rc,
+                      reserve_pub);
+  if (NULL == rs)
+  {
+    GNUNET_break (0);
+    return GNUNET_SYSERR;
+  }
+  if (-1 == TALER_amount_cmp (balance,
+                              amount))
+  {
+    struct TALER_Amount loss;
+
+    TALER_ARL_amount_subtract (&loss,
+                               amount,
+                               balance);
+    /* illegal merge, balance is still below total purse value */
+    TALER_ARL_report (report_purse_balance_insufficient_inconsistencies,
+                      GNUNET_JSON_PACK (
+                        GNUNET_JSON_pack_string ("operation",
+                                                 "merge-purse"),
+                        GNUNET_JSON_pack_uint64 ("row",
+                                                 rowid),
+                        TALER_JSON_pack_amount ("loss",
+                                                &loss),
+                        GNUNET_JSON_pack_data_auto ("purse_pub",
+                                                    purse_pub)));
+    TALER_ARL_amount_add (&total_balance_insufficient_loss,
+                          &total_balance_insufficient_loss,
+                          &loss);
+    return GNUNET_OK;
+  }
+  TALER_ARL_amount_add (&rs->total_in,
+                        &rs->total_in,
+                        amount);
+  // rs->a_expiration_date = FIXME: do we care? If so, set to what (so that the auditor no longer complains about the reserve not being closed)
+  return GNUNET_OK;
+}
+
+
+/**
+ * Function called with details about
+ * account merge requests that have been made, with
+ * the goal of auditing the account merge execution.
+ *
+ * @param cls closure
+ * @param rowid unique serial ID for the deposit in our DB
+ * @param reserve_pub reserve affected by the merge
+ * @param purse_pub purse being merged
+ * @param h_contract_terms hash over contract of the purse
+ * @param purse_expiration when would the purse expire
+ * @param amount total amount in the purse
+ * @param min_age minimum age of all coins deposited into the purse
+ * @param flags how was the purse created
+ * @param purse_fee if a purse fee was paid, how high is it
+ * @param merge_timestamp when was the merge approved
+ * @param reserve_sig signature by reserve approving the merge
+ * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
+ */
+static enum GNUNET_GenericReturnValue
+handle_account_merged (
+  void *cls,
+  uint64_t rowid,
+  const struct TALER_ReservePublicKeyP *reserve_pub,
+  const struct TALER_PurseContractPublicKeyP *purse_pub,
+  const struct TALER_PrivateContractHashP *h_contract_terms,
+  struct GNUNET_TIME_Timestamp purse_expiration,
+  const struct TALER_Amount *amount,
+  uint32_t min_age,
+  enum TALER_WalletAccountMergeFlags flags,
+  const struct TALER_Amount *purse_fee,
+  struct GNUNET_TIME_Timestamp merge_timestamp,
+  const struct TALER_PursesignatureP *reserve_sig)
+{
+  struct PurseContext *rc = cls;
+  struct PurseSummary *rs;
+
+  /* should be monotonically increasing */
+  GNUNET_assert (rowid >= ppr.last_account_merges_serial_id);
+  ppr.last_account_merges_serial_id = rowid + 1;
+  if (GNUNET_OK !=
+      TALER_wallet_account_merge_verify (merge_timestamp,
+                                         purse_pub,
+                                         purse_expiration,
+                                         h_contract_terms,
+                                         amount,
+                                         purse_fee,
+                                         min_age,
+                                         flags,
+                                         reserve_pub,
+                                         reserve_sig))
+  {
+    TALER_ARL_report (report_bad_sig_losses,
+                      GNUNET_JSON_PACK (
+                        GNUNET_JSON_pack_string ("operation",
+                                                 "account-merge"),
+                        GNUNET_JSON_pack_uint64 ("row",
+                                                 rowid),
+                        TALER_JSON_pack_amount ("loss",
+                                                purse_fee),
+                        GNUNET_JSON_pack_data_auto ("key_pub",
+                                                    reserve_pub)));
+    TALER_ARL_amount_add (&total_bad_sig_loss,
+                          &total_bad_sig_loss,
+                          purse_fee);
+    return GNUNET_OK;
+  }
+  rs = setup_reserve (rc,
+                      reserve_pub);
+  if (NULL == rs)
+  {
+    GNUNET_break (0);
+    return GNUNET_SYSERR;
+  }
+  // FIXME: This is to be done per purse_requests,
+  // not per account_merges!
+  if ( (flags & TALER_WAMF_MERGE_MODE_MASK) ==
+       TALER_WAMF_MODE_CREATE_WITH_PURSE_FEE)
+  {
+    TALER_ARL_amount_add (&balance.purse_fee_balance,
+                          &balance.purse_fee_balance,
+                          purse_fee);
+    TALER_ARL_amount_add (&rs->curr_balance.purse_fee_balance,
+                          &rs->curr_balance.purse_fee_balance,
+                          purse_fee);
+    TALER_ARL_amount_add (&rs->total_out,
+                          &rs->total_out,
+                          purse_fee);
+  }
+  TALER_ARL_amount_add (&rs->total_in,
+                        &rs->total_in,
+                        amount);
+  return GNUNET_OK;
+}
+
+
+/**
+ * Analyze purses for being well-formed.
+ *
+ * @param cls NULL
+ * @return transaction status code
+ */
+static enum GNUNET_DB_QueryStatus
+analyze_purses (void *cls)
+{
+  struct PurseContext rc;
+  enum GNUNET_DB_QueryStatus qsx;
+  enum GNUNET_DB_QueryStatus qs;
+  enum GNUNET_DB_QueryStatus qsp;
+
+  (void) cls;
+  GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
+              "Analyzing purses\n");
+  qsp = TALER_ARL_adb->get_auditor_progress_purse (TALER_ARL_adb->cls,
+                                                   &TALER_ARL_master_pub,
+                                                   &ppp);
+  if (0 > qsp)
+  {
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qsp);
+    return qsp;
+  }
+  if (GNUNET_DB_STATUS_SUCCESS_NO_RESULTS == qsp)
+  {
+    GNUNET_log (GNUNET_ERROR_TYPE_MESSAGE,
+                "First analysis using this auditor, starting audit from scratch\n");
+  }
+  else
+  {
+    ppr_start = ppr;
+    GNUNET_log (GNUNET_ERROR_TYPE_INFO,
+                "Resuming purse audit at %llu/%llu/%llu\n",
+                (unsigned long long) ppp.last_purse_merges_serial_id,
+                (unsigned long long) ppp.last_purse_deposits_serial_id,
+                (unsigned long long) ppp.last_account_merges_serial_id);
+  }
+  rc.qs = GNUNET_DB_STATUS_SUCCESS_ONE_RESULT;
+  qsx = TALER_ARL_adb->get_reserve_summary (TALER_ARL_adb->cls,
+                                            &TALER_ARL_master_pub,
+                                            &balance);
+  if (qsx < 0)
+  {
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qsx);
+    return qsx;
+  }
+  rc.purses = GNUNET_CONTAINER_multihashmap_create (512,
+                                                    GNUNET_NO);
+  qs = TALER_ARL_edb->select_purse_merges_above_serial_id (
+    TALER_ARL_edb->cls,
+    ppr.last_purse_merges_serial_id,
+    &handle_purse_merged,
+    &rc);
+  if (qs < 0)
+  {
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
+    return qs;
+  }
+  qs = TALER_ARL_edb->select_purse_deposits_above_serial_id (
+    TALER_ARL_edb->cls,
+    ppr.last_purse_deposits_serial_id,
+    &handle_purse_deposits,
+    &rc);
+  if (qs < 0)
+  {
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
+    return qs;
+  }
+  /* Charge purse fee! */
+  qs = TALER_ARL_edb->select_account_merges_above_serial_id (
+    TALER_ARL_edb->cls,
+    ppr.last_account_merges_serial_id,
+    &handle_account_merged,
+    &rc);
+  if (qs < 0)
+  {
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
+    return qs;
+  }
+
+  GNUNET_CONTAINER_multihashmap_iterate (rc.purses,
+                                         &verify_purse_balance,
+                                         &rc);
+  GNUNET_break (0 ==
+                GNUNET_CONTAINER_multihashmap_size (rc.purses));
+  GNUNET_CONTAINER_multihashmap_destroy (rc.purses);
+  if (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT != rc.qs)
+    return qs;
+  if (GNUNET_DB_STATUS_SUCCESS_NO_RESULTS == qsx)
+  {
+    qs = TALER_ARL_adb->insert_reserve_summary (TALER_ARL_adb->cls,
+                                                &TALER_ARL_master_pub,
+                                                &balance);
+  }
+  else
+  {
+    qs = TALER_ARL_adb->update_reserve_summary (TALER_ARL_adb->cls,
+                                                &TALER_ARL_master_pub,
+                                                &balance);
+  }
+  if (0 >= qs)
+  {
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
+    return qs;
+  }
+  if (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT == qsp)
+    qs = TALER_ARL_adb->update_auditor_progress_purse (TALER_ARL_adb->cls,
+                                                       &TALER_ARL_master_pub,
+                                                       &ppp);
+  else
+    qs = TALER_ARL_adb->insert_auditor_progress_purse (TALER_ARL_adb->cls,
+                                                       &TALER_ARL_master_pub,
+                                                       &ppp);
+  if (0 >= qs)
+  {
+    GNUNET_log (GNUNET_ERROR_TYPE_INFO,
+                "Failed to update auditor DB, not recording progress\n");
+    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
+    return qs;
+  }
+  GNUNET_log (GNUNET_ERROR_TYPE_INFO,
+              "Concluded purse audit step at %llu/%llu/%llu\n",
+              (unsigned long long) ppp.last_purse_merges_serial_id,
+              (unsigned long long) ppp.last_purse_deposits_serial_id,
+              (unsigned long long) ppp.last_account_merges_serial_id);
+  return GNUNET_DB_STATUS_SUCCESS_ONE_RESULT;
+}
+
+
+/**
+ * Main function that will be run.
+ *
+ * @param cls closure
+ * @param args remaining command-line arguments
+ * @param cfgfile name of the configuration file used (for saving, can be NULL!)
+ * @param c configuration
+ */
+static void
+run (void *cls,
+     char *const *args,
+     const char *cfgfile,
+     const struct GNUNET_CONFIGURATION_Handle *c)
+{
+  (void) cls;
+  (void) args;
+  (void) cfgfile;
+  GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
+              "Launching auditor\n");
+  if (GNUNET_OK !=
+      TALER_ARL_init (c))
+  {
+    global_ret = EXIT_FAILURE;
+    return;
+  }
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &balance.reserve_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &balance.reserve_loss));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &balance.withdraw_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &balance.close_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &balance.purse_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &balance.open_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &balance.history_fee_balance));
+  // REVIEW:
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &total_balance_summary_delta_plus));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &total_balance_summary_delta_minus));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &total_arithmetic_delta_plus));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &total_arithmetic_delta_minus));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &total_balance_reserve_not_closed));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &total_bad_sig_loss));
+
+  GNUNET_assert (NULL !=
+                 (report_row_inconsistencies = json_array ()));
+  GNUNET_assert (NULL !=
+                 (denomination_key_validity_withdraw_inconsistencies
+                    = json_array ()));
+  GNUNET_assert (NULL !=
+                 (report_reserve_balance_summary_wrong_inconsistencies
+                    = json_array ()));
+  GNUNET_assert (NULL !=
+                 (report_reserve_balance_insufficient_inconsistencies
+                    = json_array ()));
+  GNUNET_assert (NULL !=
+                 (report_purse_balance_insufficient_inconsistencies
+                    = json_array ()));
+  GNUNET_assert (NULL !=
+                 (report_reserve_not_closed_inconsistencies
+                    = json_array ()));
+  GNUNET_assert (NULL !=
+                 (report_amount_arithmetic_inconsistencies
+                    = json_array ()));
+  GNUNET_assert (NULL !=
+                 (report_bad_sig_losses = json_array ()));
+  if (GNUNET_OK !=
+      TALER_ARL_setup_sessions_and_run (&analyze_purses,
+                                        NULL))
+  {
+    global_ret = EXIT_FAILURE;
+    return;
+  }
+  TALER_ARL_done (
+    GNUNET_JSON_PACK (
+      /* Globals (REVIEW!) */
+      /* Tested in test-auditor.sh #3 */
+      TALER_JSON_pack_amount ("total_loss_balance_insufficient",
+                              &total_balance_insufficient_loss),
+      /* Tested in test-auditor.sh #3 */
+      GNUNET_JSON_pack_array_steal (
+        "reserve_balance_summary_wrong_inconsistencies",
+        report_reserve_balance_summary_wrong_inconsistencies),
+      TALER_JSON_pack_amount ("total_balance_summary_delta_plus",
+                              &total_balance_summary_delta_plus),
+      TALER_JSON_pack_amount ("total_balance_summary_delta_minus",
+                              &total_balance_summary_delta_minus),
+      /* Tested in test-auditor.sh #21 */
+      TALER_JSON_pack_amount ("total_balance_reserve_not_closed",
+                              &total_balance_reserve_not_closed),
+      /* Tested in test-auditor.sh #7 */
+      TALER_JSON_pack_amount ("total_bad_sig_loss",
+                              &total_bad_sig_loss),
+      TALER_JSON_pack_amount ("total_arithmetic_delta_plus",
+                              &total_arithmetic_delta_plus),
+      TALER_JSON_pack_amount ("total_arithmetic_delta_minus",
+                              &total_arithmetic_delta_minus),
+
+      /* Global 'balances' */
+      TALER_JSON_pack_amount ("total_escrow_balance",
+                              &balance.reserve_balance),
+      TALER_JSON_pack_amount ("total_irregular_loss",
+                              &balance.reserve_loss),
+      TALER_JSON_pack_amount ("total_withdraw_fee_income",
+                              &balance.withdraw_fee_balance),
+      TALER_JSON_pack_amount ("total_close_fee_income",
+                              &balance.close_fee_balance),
+      TALER_JSON_pack_amount ("total_purse_fee_income",
+                              &balance.purse_fee_balance),
+      TALER_JSON_pack_amount ("total_open_fee_income",
+                              &balance.open_fee_balance),
+      TALER_JSON_pack_amount ("total_history_fee_income",
+                              &balance.history_fee_balance),
+
+      /* Detailed report tables */
+      GNUNET_JSON_pack_array_steal (
+        "reserve_balance_insufficient_inconsistencies",
+        report_reserve_balance_insufficient_inconsistencies),
+      GNUNET_JSON_pack_array_steal (
+        "purse_balance_insufficient_inconsistencies",
+        report_purse_balance_insufficient_inconsistencies),
+      /* Tested in test-auditor.sh #21 */
+      GNUNET_JSON_pack_array_steal ("reserve_not_closed_inconsistencies",
+                                    report_reserve_not_closed_inconsistencies),
+      /* Tested in test-auditor.sh #7 */
+      GNUNET_JSON_pack_array_steal ("bad_sig_losses",
+                                    report_bad_sig_losses),
+      /* Tested in test-revocation.sh #4 */
+      GNUNET_JSON_pack_array_steal ("row_inconsistencies",
+                                    report_row_inconsistencies),
+      /* Tested in test-auditor.sh #23 */
+      GNUNET_JSON_pack_array_steal (
+        "denomination_key_validity_withdraw_inconsistencies",
+        denomination_key_validity_withdraw_inconsistencies),
+      GNUNET_JSON_pack_array_steal ("amount_arithmetic_inconsistencies",
+                                    report_amount_arithmetic_inconsistencies),
+
+      /* Information about audited range ... */
+      TALER_JSON_pack_time_abs_human ("auditor_start_time",
+                                      start_time),
+      TALER_JSON_pack_time_abs_human ("auditor_end_time",
+                                      GNUNET_TIME_absolute_get ()),
+      GNUNET_JSON_pack_uint64 ("start_ppr_reserve_in_serial_id",
+                               ppr_start.last_reserve_in_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_reserve_out_serial_id",
+                               ppr_start.last_reserve_out_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_reserve_recoup_serial_id",
+                               ppr_start.last_reserve_recoup_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_reserve_open_serial_id",
+                               ppr_start.last_reserve_open_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_reserve_close_serial_id",
+                               ppr_start.last_reserve_close_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_purse_merges_serial_id",
+                               ppr_start.last_purse_merges_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_purse_deposits_serial_id",
+                               ppr_start.last_purse_deposits_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_account_merges_serial_id",
+                               ppr_start.last_account_merges_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_history_requests_serial_id",
+                               ppr_start.last_history_requests_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_reserve_in_serial_id",
+                               ppr.last_reserve_in_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_reserve_out_serial_id",
+                               ppr.last_reserve_out_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_reserve_recoup_serial_id",
+                               ppr.last_reserve_recoup_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_reserve_open_serial_id",
+                               ppr.last_reserve_open_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_reserve_close_serial_id",
+                               ppr.last_reserve_close_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_purse_merges_serial_id",
+                               ppr.last_purse_merges_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_purse_deposits_serial_id",
+                               ppr.last_purse_deposits_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_account_merges_serial_id",
+                               ppr.last_account_merges_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_history_requests_serial_id",
+                               ppr.last_history_requests_serial_id)));
+}
+
+
+/**
+ * The main function to check the database's handling of purses.
+ *
+ * @param argc number of arguments from the command line
+ * @param argv command line arguments
+ * @return 0 ok, 1 on error
+ */
+int
+main (int argc,
+      char *const *argv)
+{
+  const struct GNUNET_GETOPT_CommandLineOption options[] = {
+    GNUNET_GETOPT_option_flag ('i',
+                               "internal",
+                               "perform checks only applicable for exchange-internal audits",
+                               &internal_checks),
+    GNUNET_GETOPT_option_base32_auto ('m',
+                                      "exchange-key",
+                                      "KEY",
+                                      "public key of the exchange (Crockford base32 encoded)",
+                                      &TALER_ARL_master_pub),
+    GNUNET_GETOPT_option_timetravel ('T',
+                                     "timetravel"),
+    GNUNET_GETOPT_OPTION_END
+  };
+  enum GNUNET_GenericReturnValue ret;
+
+  /* force linker to link against libtalerutil; if we do
+     not do this, the linker may "optimize" libtalerutil
+     away and skip #TALER_OS_init(), which we do need */
+  (void) TALER_project_data_default ();
+  if (GNUNET_OK !=
+      GNUNET_STRINGS_get_utf8_args (argc, argv,
+                                    &argc, &argv))
+    return EXIT_INVALIDARGUMENT;
+  ret = GNUNET_PROGRAM_run (
+    argc,
+    argv,
+    "taler-helper-auditor-purses",
+    gettext_noop ("Audit Taler exchange purse handling"),
+    options,
+    &run,
+    NULL);
+  GNUNET_free_nz ((void *) argv);
+  if (GNUNET_SYSERR == ret)
+    return EXIT_INVALIDARGUMENT;
+  if (GNUNET_NO == ret)
+    return EXIT_SUCCESS;
+  return global_ret;
+}
+
+
+/* end of taler-helper-auditor-purses.c */
diff --git a/src/auditor/taler-helper-auditor-render.py b/src/auditor/taler-helper-auditor-render.py
index 4b086cb62..b9c92b29c 100644
--- a/src/auditor/taler-helper-auditor-render.py
+++ b/src/auditor/taler-helper-auditor-render.py
@@ -53,4 +53,14 @@ jinjaEnv = jinja2.Environment(loader=StdinLoader(),
                               autoescape=False)
 tmpl = jinjaEnv.get_template('stdin');
 
-print(tmpl.render(aggregation = jsonData1, coins = jsonData2, deposits = jsonData3, reserves = jsonData4, wire = jsonData5))
+try:
+     print(tmpl.render(aggregation = jsonData1, coins = jsonData2, deposits = jsonData3, reserves = jsonData4, wire = jsonData5))
+except jinja2.TemplateSyntaxError as error:
+     print("Template syntax error: {error.message} on line {error.lineno}.".format(error=error))
+     exit(1)
+except jinja2.UndefinedError as error:
+     print("Template undefined error: {error.message}.".format(error=error))
+     exit(1)
+except TypeError as error:
+     print("Template type error: {0}.".format(error.args[0]))
+     exit(1)
diff --git a/src/auditor/taler-helper-auditor-reserves.c b/src/auditor/taler-helper-auditor-reserves.c
index 331dfab77..2a1e990c0 100644
--- a/src/auditor/taler-helper-auditor-reserves.c
+++ b/src/auditor/taler-helper-auditor-reserves.c
@@ -75,24 +75,21 @@ static json_t *report_reserve_balance_insufficient_inconsistencies;
 static json_t *report_purse_balance_insufficient_inconsistencies;
 
 /**
- * Total amount reserves were charged beyond their balance.
- */
-static struct TALER_Amount total_balance_insufficient_loss;
-
-/**
  * Array of reports about reserve balance summary wrong in database.
  */
 static json_t *report_reserve_balance_summary_wrong_inconsistencies;
 
 /**
  * Total delta between expected and stored reserve balance summaries,
- * for positive deltas.
+ * for positive deltas.  Used only when internal checks are
+ * enabled.
  */
 static struct TALER_Amount total_balance_summary_delta_plus;
 
 /**
  * Total delta between expected and stored reserve balance summaries,
- * for negative deltas.
+ * for negative deltas.  Used only when internal checks are
+ * enabled.
  */
 static struct TALER_Amount total_balance_summary_delta_minus;
 
@@ -123,29 +120,9 @@ static struct TALER_Amount total_arithmetic_delta_plus;
 static struct TALER_Amount total_arithmetic_delta_minus;
 
 /**
- * Expected balance in the escrow account.
- */
-static struct TALER_Amount total_escrow_balance;
-
-/**
- * Recoups we made on denominations that were not revoked (!?).
- */
-static struct TALER_Amount total_irregular_recoups;
-
-/**
- * Total withdraw fees earned.
- */
-static struct TALER_Amount total_withdraw_fee_income;
-
-/**
- * Total purse fees earned.
- */
-static struct TALER_Amount total_purse_fee_income;
-
-/**
- * Total history fees earned.
+ * Expected reserve balances.
  */
-static struct TALER_Amount total_history_fee_income;
+static struct TALER_AUDITORDB_ReserveFeeBalance balance;
 
 /**
  * Array of reports about coin operations with bad signatures.
@@ -220,8 +197,8 @@ report_amount_arithmetic_inconsistency (
   if (0 != profitable)
   {
     target = (1 == profitable)
-             ? &total_arithmetic_delta_plus
-             : &total_arithmetic_delta_minus;
+        ? &total_arithmetic_delta_plus
+        : &total_arithmetic_delta_minus;
     TALER_ARL_amount_add (target,
                           target,
                           &delta);
@@ -279,21 +256,15 @@ struct ReserveSummary
   struct TALER_Amount total_out;
 
   /**
-   * Sum of withdraw fees encountered during this transaction.
+   * Sum of balance and fees encountered during this transaction.
    */
-  struct TALER_Amount total_fee;
+  struct TALER_AUDITORDB_ReserveFeeBalance curr_balance;
 
   /**
-   * Previous balance of the reserve as remembered by the auditor.
+   * Previous balances of the reserve as remembered by the auditor.
    * (updated based on @e total_in and @e total_out at the end).
    */
-  struct TALER_Amount balance_at_previous_audit;
-
-  /**
-   * Previous withdraw fee balance of the reserve, as remembered by the auditor.
-   * (updated based on @e total_fee at the end).
-   */
-  struct TALER_Amount a_withdraw_fee_balance;
+  struct TALER_AUDITORDB_ReserveFeeBalance prev_balance;
 
   /**
    * Previous reserve expiration data, as remembered by the auditor.
@@ -335,8 +306,7 @@ load_auditor_reserve_summary (struct ReserveSummary *rs)
                                         &rs->reserve_pub,
                                         &TALER_ARL_master_pub,
                                         &rowid,
-                                        &rs->balance_at_previous_audit,
-                                        &rs->a_withdraw_fee_balance,
+                                        &rs->prev_balance,
                                         &rs->a_expiration_date,
                                         &rs->sender_account);
   if (0 > qs)
@@ -349,31 +319,35 @@ load_auditor_reserve_summary (struct ReserveSummary *rs)
     rs->had_ri = false;
     GNUNET_assert (GNUNET_OK ==
                    TALER_amount_set_zero (rs->total_in.currency,
-                                          &rs->balance_at_previous_audit));
+                                          &rs->prev_balance.reserve_balance));
+    GNUNET_assert (GNUNET_OK ==
+                   TALER_amount_set_zero (rs->total_in.currency,
+                                          &rs->prev_balance.reserve_loss));
+    GNUNET_assert (GNUNET_OK ==
+                   TALER_amount_set_zero (rs->total_in.currency,
+                                          &rs->prev_balance.withdraw_fee_balance));
     GNUNET_assert (GNUNET_OK ==
                    TALER_amount_set_zero (rs->total_in.currency,
-                                          &rs->a_withdraw_fee_balance));
+                                          &rs->prev_balance.close_fee_balance));
+    GNUNET_assert (GNUNET_OK ==
+                   TALER_amount_set_zero (rs->total_in.currency,
+                                          &rs->prev_balance.purse_fee_balance));
+    GNUNET_assert (GNUNET_OK ==
+                   TALER_amount_set_zero (rs->total_in.currency,
+                                          &rs->prev_balance.open_fee_balance));
+    GNUNET_assert (GNUNET_OK ==
+                   TALER_amount_set_zero (rs->total_in.currency,
+                                          &rs->prev_balance.history_fee_balance));
     GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
-                "Creating fresh reserve `%s' with starting balance %s\n",
-                TALER_B2S (&rs->reserve_pub),
-                TALER_amount2s (&rs->balance_at_previous_audit));
+                "Creating fresh reserve `%s'\n",
+                TALER_B2S (&rs->reserve_pub));
     return GNUNET_DB_STATUS_SUCCESS_NO_RESULTS;
   }
   rs->had_ri = true;
-  if ( (GNUNET_YES !=
-        TALER_amount_cmp_currency (&rs->balance_at_previous_audit,
-                                   &rs->a_withdraw_fee_balance)) ||
-       (GNUNET_YES !=
-        TALER_amount_cmp_currency (&rs->total_in,
-                                   &rs->balance_at_previous_audit)) )
-  {
-    GNUNET_break (0);
-    return GNUNET_DB_STATUS_HARD_ERROR;
-  }
   GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
               "Auditor remembers reserve `%s' has balance %s\n",
               TALER_B2S (&rs->reserve_pub),
-              TALER_amount2s (&rs->balance_at_previous_audit));
+              TALER_amount2s (&rs->prev_balance.reserve_balance));
   return GNUNET_DB_STATUS_SUCCESS_ONE_RESULT;
 }
 
@@ -436,7 +410,25 @@ setup_reserve (struct ReserveContext *rc,
                                         &rs->total_out));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &rs->total_fee));
+                                        &rs->curr_balance.reserve_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &rs->curr_balance.reserve_loss));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &rs->curr_balance.withdraw_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &rs->curr_balance.close_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &rs->curr_balance.purse_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &rs->curr_balance.open_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &rs->curr_balance.history_fee_balance));
   if (0 > (qs = load_auditor_reserve_summary (rs)))
   {
     GNUNET_free (rs);
@@ -481,7 +473,6 @@ handle_reserve_in (void *cls,
   /* should be monotonically increasing */
   GNUNET_assert (rowid >= ppr.last_reserve_in_serial_id);
   ppr.last_reserve_in_serial_id = rowid + 1;
-
   rs = setup_reserve (rc,
                       reserve_pub);
   if (NULL == rs)
@@ -489,9 +480,6 @@ handle_reserve_in (void *cls,
     GNUNET_break (0);
     return GNUNET_SYSERR;
   }
-  TALER_ARL_amount_add (&rs->total_in,
-                        &rs->total_in,
-                        credit);
   if (NULL == rs->sender_account)
     rs->sender_account = GNUNET_strdup (sender_account_details);
   GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
@@ -503,6 +491,9 @@ handle_reserve_in (void *cls,
                               idle_reserve_expiration_time));
   rs->a_expiration_date = GNUNET_TIME_timestamp_max (rs->a_expiration_date,
                                                      expiry);
+  TALER_ARL_amount_add (&rs->total_in,
+                        &rs->total_in,
+                        credit);
   if (TALER_ARL_do_abort ())
     return GNUNET_SYSERR;
   return GNUNET_OK;
@@ -618,7 +609,7 @@ handle_reserve_out (void *cls,
                           amount_with_fee);
     if (TALER_ARL_do_abort ())
       return GNUNET_SYSERR;
-    return GNUNET_OK;   /* exit function here, we cannot add this to the legitimate withdrawals */
+    return GNUNET_OK;     /* exit function here, we cannot add this to the legitimate withdrawals */
   }
 
   TALER_ARL_amount_add (&auditor_amount_with_fee,
@@ -639,9 +630,6 @@ handle_reserve_out (void *cls,
     GNUNET_break (0);
     return GNUNET_SYSERR;
   }
-  TALER_ARL_amount_add (&rs->total_out,
-                        &rs->total_out,
-                        &auditor_amount_with_fee);
   GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
               "Reserve `%s' reduced by %s from withdraw\n",
               TALER_B2S (reserve_pub),
@@ -649,9 +637,15 @@ handle_reserve_out (void *cls,
   GNUNET_log (GNUNET_ERROR_TYPE_INFO,
               "Increasing withdraw profits by fee %s\n",
               TALER_amount2s (&issue->fees.withdraw));
-  TALER_ARL_amount_add (&rs->total_fee,
-                        &rs->total_fee,
+  TALER_ARL_amount_add (&rs->curr_balance.withdraw_fee_balance,
+                        &rs->curr_balance.withdraw_fee_balance,
                         &issue->fees.withdraw);
+  TALER_ARL_amount_add (&balance.withdraw_fee_balance,
+                        &balance.withdraw_fee_balance,
+                        &issue->fees.withdraw);
+  TALER_ARL_amount_add (&rs->total_out,
+                        &rs->total_out,
+                        &auditor_amount_with_fee);
   if (TALER_ARL_do_abort ())
     return GNUNET_SYSERR;
   return GNUNET_OK;
@@ -741,8 +735,8 @@ handle_recoup_by_reserve (
       report_row_inconsistency ("recoup",
                                 rowid,
                                 "denomination key not in revocation set");
-      TALER_ARL_amount_add (&total_irregular_recoups,
-                            &total_irregular_recoups,
+      TALER_ARL_amount_add (&balance.reserve_loss,
+                            &balance.reserve_loss,
                             amount);
     }
     else
@@ -770,10 +764,11 @@ handle_recoup_by_reserve (
   }
   else
   {
-    rev_rowid = 0; /* reported elsewhere */
+    rev_rowid = 0;   /* reported elsewhere */
   }
   if ( (NULL != rev) &&
-       (0 == strcmp (rev, "master signature invalid")) )
+       (0 == strcmp (rev,
+                     "master signature invalid")) )
   {
     TALER_ARL_report (report_bad_sig_losses,
                       GNUNET_JSON_PACK (
@@ -868,6 +863,88 @@ get_closing_fee (const char *receiver_account,
 
 
 /**
+ * Function called about reserve opening operations.
+ *
+ * @param cls closure
+ * @param rowid row identifier used to uniquely identify the reserve closing operation
+ * @param reserve_payment how much to pay from the
+ *        reserve's own balance for opening the reserve
+ * @param request_timestamp when was the request created
+ * @param reserve_expiration desired expiration time for the reserve
+ * @param purse_limit minimum number of purses the client
+ *       wants to have concurrently open for this reserve
+ * @param reserve_pub public key of the reserve
+ * @param reserve_sig signature affirming the operation
+ * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
+ */
+static enum GNUNET_GenericReturnValue
+handle_reserve_open (
+  void *cls,
+  uint64_t rowid,
+  const struct TALER_Amount *reserve_payment,
+  struct GNUNET_TIME_Timestamp request_timestamp,
+  struct GNUNET_TIME_Timestamp reserve_expiration,
+  uint32_t purse_limit,
+  const struct TALER_ReservePublicKeyP *reserve_pub,
+  const struct TALER_ReserveSignatureP *reserve_sig)
+{
+  struct ReserveContext *rc = cls;
+  struct ReserveSummary *rs;
+
+  /* should be monotonically increasing */
+  GNUNET_assert (rowid >= ppr.last_reserve_open_serial_id);
+  ppr.last_reserve_open_serial_id = rowid + 1;
+
+  rs = setup_reserve (rc,
+                      reserve_pub);
+  if (NULL == rs)
+  {
+    GNUNET_break (0);
+    return GNUNET_SYSERR;
+  }
+  if (GNUNET_OK !=
+      TALER_wallet_reserve_open_verify (reserve_payment,
+                                        request_timestamp,
+                                        reserve_expiration,
+                                        purse_limit,
+                                        reserve_pub,
+                                        reserve_sig))
+  {
+    TALER_ARL_report (report_bad_sig_losses,
+                      GNUNET_JSON_PACK (
+                        GNUNET_JSON_pack_string ("operation",
+                                                 "reserve-open"),
+                        GNUNET_JSON_pack_uint64 ("row",
+                                                 rowid),
+                        TALER_JSON_pack_amount ("loss",
+                                                reserve_payment),
+                        GNUNET_JSON_pack_data_auto ("reserve_pub",
+                                                    reserve_pub)));
+    TALER_ARL_amount_add (&total_bad_sig_loss,
+                          &total_bad_sig_loss,
+                          reserve_payment);
+    return GNUNET_OK;
+  }
+  TALER_ARL_amount_add (&rs->curr_balance.open_fee_balance,
+                        &rs->curr_balance.open_fee_balance,
+                        reserve_payment);
+  TALER_ARL_amount_add (&balance.open_fee_balance,
+                        &balance.open_fee_balance,
+                        reserve_payment);
+  TALER_ARL_amount_add (&rs->total_out,
+                        &rs->total_out,
+                        reserve_payment);
+  GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
+              "Additional open operation for reserve `%s' of %s\n",
+              TALER_B2S (reserve_pub),
+              TALER_amount2s (reserve_payment));
+  if (TALER_ARL_do_abort ())
+    return GNUNET_SYSERR;
+  return GNUNET_OK;
+}
+
+
+/**
  * Function called about reserve closing operations
  * the aggregator triggered.
  *
@@ -890,7 +967,8 @@ handle_reserve_closed (
   const struct TALER_Amount *closing_fee,
   const struct TALER_ReservePublicKeyP *reserve_pub,
   const char *receiver_account,
-  const struct TALER_WireTransferIdentifierRawP *transfer_details)
+  const struct TALER_WireTransferIdentifierRawP *transfer_details,
+  uint64_t close_request_row)
 {
   struct ReserveContext *rc = cls;
   struct ReserveSummary *rs;
@@ -910,12 +988,6 @@ handle_reserve_closed (
   {
     struct TALER_Amount expected_fee;
 
-    TALER_ARL_amount_add (&rs->total_out,
-                          &rs->total_out,
-                          amount_with_fee);
-    TALER_ARL_amount_add (&rs->total_fee,
-                          &rs->total_fee,
-                          closing_fee);
     /* verify closing_fee is correct! */
     if (GNUNET_OK !=
         get_closing_fee (receiver_account,
@@ -935,20 +1007,117 @@ handle_reserve_closed (
         1);
     }
   }
-  if (NULL == rs->sender_account)
-  {
-    GNUNET_break (! rs->had_ri);
-    report_row_inconsistency ("reserves_close",
-                              rowid,
-                              "target account not verified, auditor does not know reserve");
+
+  TALER_ARL_amount_add (&rs->curr_balance.close_fee_balance,
+                        &rs->curr_balance.close_fee_balance,
+                        closing_fee);
+  TALER_ARL_amount_add (&balance.close_fee_balance,
+                        &balance.close_fee_balance,
+                        closing_fee);
+  TALER_ARL_amount_add (&rs->total_out,
+                        &rs->total_out,
+                        amount_with_fee);
+  if (0 != close_request_row)
+  {
+    struct TALER_ReserveSignatureP reserve_sig;
+    struct GNUNET_TIME_Timestamp request_timestamp;
+    struct TALER_Amount close_balance;
+    struct TALER_Amount close_fee;
+    char *payto_uri;
+    enum GNUNET_DB_QueryStatus qs;
+
+    qs = TALER_ARL_edb->select_reserve_close_request_info (
+      TALER_ARL_edb->cls,
+      reserve_pub,
+      close_request_row,
+      &reserve_sig,
+      &request_timestamp,
+      &close_balance,
+      &close_fee,
+      &payto_uri);
+    if (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT != qs)
+    {
+      report_row_inconsistency ("reserves_close",
+                                rowid,
+                                "reserve close request unknown");
+    }
+    else
+    {
+      struct TALER_PaytoHashP h_payto;
+
+      TALER_payto_hash (payto_uri,
+                        &h_payto);
+      if (GNUNET_OK !=
+          TALER_wallet_reserve_close_verify (
+            request_timestamp,
+            &h_payto,
+            reserve_pub,
+            &reserve_sig))
+      {
+        TALER_ARL_report (report_bad_sig_losses,
+                          GNUNET_JSON_PACK (
+                            GNUNET_JSON_pack_string ("operation",
+                                                     "close-request"),
+                            GNUNET_JSON_pack_uint64 ("row",
+                                                     close_request_row),
+                            TALER_JSON_pack_amount ("loss",
+                                                    amount_with_fee),
+                            GNUNET_JSON_pack_data_auto ("reserve_pub",
+                                                        reserve_pub)));
+        TALER_ARL_amount_add (&total_bad_sig_loss,
+                              &total_bad_sig_loss,
+                              amount_with_fee);
+      }
+    }
+    if ( (NULL == payto_uri) &&
+         (NULL == rs->sender_account) )
+    {
+      GNUNET_break (! rs->had_ri);
+      report_row_inconsistency ("reserves_close",
+                                rowid,
+                                "target account not verified, auditor does not know reserve");
+    }
+    if (NULL == payto_uri)
+    {
+      if (0 != strcmp (rs->sender_account,
+                       receiver_account))
+      {
+        report_row_inconsistency ("reserves_close",
+                                  rowid,
+                                  "target account does not match origin account");
+      }
+    }
+    else
+    {
+      if (0 != strcmp (payto_uri,
+                       receiver_account))
+      {
+        report_row_inconsistency ("reserves_close",
+                                  rowid,
+                                  "target account does not match origin account");
+      }
+    }
+    GNUNET_free (payto_uri);
   }
-  else if (0 != strcmp (rs->sender_account,
-                        receiver_account))
+  else
   {
-    report_row_inconsistency ("reserves_close",
-                              rowid,
-                              "target account does not match origin account");
+    if (NULL == rs->sender_account)
+    {
+      GNUNET_break (! rs->had_ri);
+      report_row_inconsistency ("reserves_close",
+                                rowid,
+                                "target account not verified, auditor does not know reserve");
+    }
+    if (0 != strcmp (rs->sender_account,
+                     receiver_account))
+    {
+      report_row_inconsistency ("reserves_close",
+                                rowid,
+                                "target account does not match origin account");
+    }
   }
+
+  // FIXME: support/check for reserve close requests here!
   GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
               "Additional closing operation for reserve `%s' of %s\n",
               TALER_B2S (reserve_pub),
@@ -960,6 +1129,203 @@ handle_reserve_closed (
 
 
 /**
+ * Function called with details about account merge requests that have been
+ * made, with the goal of accounting for the merge fee paid by the reserve (if
+ * applicable).
+ *
+ * @param cls closure
+ * @param rowid unique serial ID for the deposit in our DB
+ * @param reserve_pub reserve affected by the merge
+ * @param purse_pub purse being merged
+ * @param h_contract_terms hash over contract of the purse
+ * @param purse_expiration when would the purse expire
+ * @param amount total amount in the purse
+ * @param min_age minimum age of all coins deposited into the purse
+ * @param flags how was the purse created
+ * @param purse_fee if a purse fee was paid, how high is it
+ * @param merge_timestamp when was the merge approved
+ * @param reserve_sig signature by reserve approving the merge
+ * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
+ */
+static enum GNUNET_GenericReturnValue
+handle_account_merged (
+  void *cls,
+  uint64_t rowid,
+  const struct TALER_ReservePublicKeyP *reserve_pub,
+  const struct TALER_PurseContractPublicKeyP *purse_pub,
+  const struct TALER_PrivateContractHashP *h_contract_terms,
+  struct GNUNET_TIME_Timestamp purse_expiration,
+  const struct TALER_Amount *amount,
+  uint32_t min_age,
+  enum TALER_WalletAccountMergeFlags flags,
+  const struct TALER_Amount *purse_fee,
+  struct GNUNET_TIME_Timestamp merge_timestamp,
+  const struct TALER_ReserveSignatureP *reserve_sig)
+{
+  struct ReserveContext *rc = cls;
+  struct ReserveSummary *rs;
+
+  /* should be monotonically increasing */
+  GNUNET_assert (rowid >= ppr.last_account_merges_serial_id);
+  ppr.last_account_merges_serial_id = rowid + 1;
+  if (GNUNET_OK !=
+      TALER_wallet_account_merge_verify (merge_timestamp,
+                                         purse_pub,
+                                         purse_expiration,
+                                         h_contract_terms,
+                                         amount,
+                                         purse_fee,
+                                         min_age,
+                                         flags,
+                                         reserve_pub,
+                                         reserve_sig))
+  {
+    TALER_ARL_report (report_bad_sig_losses,
+                      GNUNET_JSON_PACK (
+                        GNUNET_JSON_pack_string ("operation",
+                                                 "account-merge"),
+                        GNUNET_JSON_pack_uint64 ("row",
+                                                 rowid),
+                        TALER_JSON_pack_amount ("loss",
+                                                purse_fee),
+                        GNUNET_JSON_pack_data_auto ("key_pub",
+                                                    reserve_pub)));
+    TALER_ARL_amount_add (&total_bad_sig_loss,
+                          &total_bad_sig_loss,
+                          purse_fee);
+    return GNUNET_OK;
+  }
+  if ( (flags & TALER_WAMF_MERGE_MODE_MASK) !=
+       TALER_WAMF_MODE_CREATE_WITH_PURSE_FEE)
+    return GNUNET_OK; /* no impact on reserve balance */
+  rs = setup_reserve (rc,
+                      reserve_pub);
+  if (NULL == rs)
+  {
+    GNUNET_break (0);
+    return GNUNET_SYSERR;
+  }
+  TALER_ARL_amount_add (&balance.purse_fee_balance,
+                        &balance.purse_fee_balance,
+                        purse_fee);
+  TALER_ARL_amount_add (&rs->curr_balance.purse_fee_balance,
+                        &rs->curr_balance.purse_fee_balance,
+                        purse_fee);
+  TALER_ARL_amount_add (&rs->total_out,
+                        &rs->total_out,
+                        purse_fee);
+  return GNUNET_OK;
+}
+
+
+/**
+ * Function called with details about a purse that was merged into an account.
+ * Only updates the reserve balance, the actual verifications are done in the
+ * purse helper.
+ *
+ * @param cls closure
+ * @param rowid unique serial ID for the refund in our DB
+ * @param purse_pub public key of the purse
+ * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
+ */
+static enum GNUNET_GenericReturnValue
+purse_decision_cb (void *cls,
+                   uint64_t rowid,
+                   const struct TALER_PurseContractPublicKeyP *purse_pub,
+                   const struct TALER_ReservePublicKeyP *reserve_pub,
+                   const struct TALER_Amount *purse_value)
+{
+  struct ReserveContext *rc = cls;
+  struct ReserveSummary *rs;
+
+  GNUNET_assert (rowid >= ppr.last_purse_decisions_serial_id); /* should be monotonically increasing */
+  ppr.last_purse_decisions_serial_id = rowid + 1;
+  rs = setup_reserve (rc,
+                      reserve_pub);
+  if (NULL == rs)
+  {
+    GNUNET_break (0);
+    return GNUNET_SYSERR;
+  }
+  TALER_ARL_amount_add (&rs->total_in,
+                        &rs->total_in,
+                        purse_value);
+  if (TALER_ARL_do_abort ())
+    return GNUNET_SYSERR;
+  return GNUNET_OK;
+}
+
+
+/**
+ * Function called with details about
+ * history requests that have been made, with
+ * the goal of auditing the history request execution.
+ *
+ * @param cls closure
+ * @param rowid unique serial ID for the deposit in our DB
+ * @param history_fee fee paid for the request
+ * @param ts timestamp of the request
+ * @param reserve_pub reserve history was requested for
+ * @param reserve_sig signature approving the @a history_fee
+ * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
+ */
+static enum GNUNET_GenericReturnValue
+handle_history_request (
+  void *cls,
+  uint64_t rowid,
+  const struct TALER_Amount *history_fee,
+  const struct GNUNET_TIME_Timestamp ts,
+  const struct TALER_ReservePublicKeyP *reserve_pub,
+  const struct TALER_ReserveSignatureP *reserve_sig)
+{
+  struct ReserveContext *rc = cls;
+  struct ReserveSummary *rs;
+
+  /* should be monotonically increasing */
+  GNUNET_assert (rowid >= ppr.last_history_requests_serial_id);
+  ppr.last_history_requests_serial_id = rowid + 1;
+  if (GNUNET_OK !=
+      TALER_wallet_reserve_history_verify (ts,
+                                           history_fee,
+                                           reserve_pub,
+                                           reserve_sig))
+  {
+    TALER_ARL_report (report_bad_sig_losses,
+                      GNUNET_JSON_PACK (
+                        GNUNET_JSON_pack_string ("operation",
+                                                 "account-history"),
+                        GNUNET_JSON_pack_uint64 ("row",
+                                                 rowid),
+                        TALER_JSON_pack_amount ("loss",
+                                                history_fee),
+                        GNUNET_JSON_pack_data_auto ("key_pub",
+                                                    reserve_pub)));
+    TALER_ARL_amount_add (&total_bad_sig_loss,
+                          &total_bad_sig_loss,
+                          history_fee);
+    return GNUNET_OK;
+  }
+  rs = setup_reserve (rc,
+                      reserve_pub);
+  if (NULL == rs)
+  {
+    GNUNET_break (0);
+    return GNUNET_SYSERR;
+  }
+  TALER_ARL_amount_add (&balance.history_fee_balance,
+                        &balance.history_fee_balance,
+                        history_fee);
+  TALER_ARL_amount_add (&rs->curr_balance.history_fee_balance,
+                        &rs->curr_balance.history_fee_balance,
+                        history_fee);
+  TALER_ARL_amount_add (&rs->total_out,
+                        &rs->total_out,
+                        history_fee);
+  return GNUNET_OK;
+}
+
+
+/**
  * Check that the reserve summary matches what the exchange database
  * thinks about the reserve, and update our own state of the reserve.
  *
@@ -977,29 +1343,32 @@ verify_reserve_balance (void *cls,
 {
   struct ReserveContext *rc = cls;
   struct ReserveSummary *rs = value;
-  struct TALER_Amount balance;
+  struct TALER_Amount mbalance;
   struct TALER_Amount nbalance;
   enum GNUNET_DB_QueryStatus qs;
-  int ret;
+  enum GNUNET_GenericReturnValue ret;
 
   ret = GNUNET_OK;
   /* Check our reserve summary balance calculation shows that
      the reserve balance is acceptable (i.e. non-negative) */
-  TALER_ARL_amount_add (&balance,
+  TALER_ARL_amount_add (&mbalance,
                         &rs->total_in,
-                        &rs->balance_at_previous_audit);
+                        &rs->prev_balance.reserve_balance);
   if (TALER_ARL_SR_INVALID_NEGATIVE ==
       TALER_ARL_amount_subtract_neg (&nbalance,
-                                     &balance,
+                                     &mbalance,
                                      &rs->total_out))
   {
     struct TALER_Amount loss;
 
     TALER_ARL_amount_subtract (&loss,
                                &rs->total_out,
-                               &balance);
-    TALER_ARL_amount_add (&total_balance_insufficient_loss,
-                          &total_balance_insufficient_loss,
+                               &mbalance);
+    TALER_ARL_amount_add (&rs->curr_balance.reserve_loss,
+                          &rs->prev_balance.reserve_loss,
+                          &loss);
+    TALER_ARL_amount_add (&balance.reserve_loss,
+                          &balance.reserve_loss,
                           &loss);
     TALER_ARL_report (report_reserve_balance_insufficient_inconsistencies,
                       GNUNET_JSON_PACK (
@@ -1009,8 +1378,13 @@ verify_reserve_balance (void *cls,
                                                 &loss)));
     /* Continue with a reserve balance of zero */
     GNUNET_assert (GNUNET_OK ==
-                   TALER_amount_set_zero (balance.currency,
-                                          &nbalance));
+                   TALER_amount_set_zero (TALER_ARL_currency,
+                                          &rs->curr_balance.reserve_balance));
+  }
+  else
+  {
+    /* Update remaining reserve balance! */
+    rs->curr_balance.reserve_balance = nbalance;
   }
 
   if (internal_checks)
@@ -1048,17 +1422,17 @@ verify_reserve_balance (void *cls,
     else
     {
       /* Check that exchange's balance matches our expected balance for the reserve */
-      if (0 != TALER_amount_cmp (&nbalance,
+      if (0 != TALER_amount_cmp (&rs->curr_balance.reserve_balance,
                                  &reserve.balance))
       {
         struct TALER_Amount delta;
 
-        if (0 < TALER_amount_cmp (&nbalance,
+        if (0 < TALER_amount_cmp (&rs->curr_balance.reserve_balance,
                                   &reserve.balance))
         {
           /* balance > reserve.balance */
           TALER_ARL_amount_subtract (&delta,
-                                     &nbalance,
+                                     &rs->curr_balance.reserve_balance,
                                      &reserve.balance);
           TALER_ARL_amount_add (&total_balance_summary_delta_plus,
                                 &total_balance_summary_delta_plus,
@@ -1069,7 +1443,7 @@ verify_reserve_balance (void *cls,
           /* balance < reserve.balance */
           TALER_ARL_amount_subtract (&delta,
                                      &reserve.balance,
-                                     &nbalance);
+                                     &rs->curr_balance.reserve_balance);
           TALER_ARL_amount_add (&total_balance_summary_delta_minus,
                                 &total_balance_summary_delta_minus,
                                 &delta);
@@ -1081,10 +1455,11 @@ verify_reserve_balance (void *cls,
                             TALER_JSON_pack_amount ("exchange",
                                                     &reserve.balance),
                             TALER_JSON_pack_amount ("auditor",
-                                                    &nbalance)));
+                                                    &rs->curr_balance.
+                                                    reserve_balance)));
       }
     }
-  } /* end of 'if (internal_checks)' */
+  }   /* end of 'if (internal_checks)' */
 
   /* Check that reserve is being closed if it is past its expiration date
      (and the closing fee would not exceed the remaining balance) */
@@ -1141,26 +1516,42 @@ verify_reserve_balance (void *cls,
     }
   }
 
-  /* Add withdraw fees we encountered to totals */
-  GNUNET_log (GNUNET_ERROR_TYPE_INFO,
-              "Reserve reserve `%s' made %s in withdraw fees\n",
-              TALER_B2S (&rs->reserve_pub),
-              TALER_amount2s (&rs->total_fee));
-  TALER_ARL_amount_add (&rs->a_withdraw_fee_balance,
-                        &rs->a_withdraw_fee_balance,
-                        &rs->total_fee);
-  TALER_ARL_amount_add (&total_escrow_balance,
-                        &total_escrow_balance,
+  /* We already computed the 'new' balance in 'curr_balance'
+     to include the previous balance, so this one is just
+     an assignment, not adding up! */
+  rs->prev_balance.reserve_balance = rs->curr_balance.reserve_balance;
+
+  /* Add up new totals to previous totals  */
+  TALER_ARL_amount_add (&rs->prev_balance.reserve_loss,
+                        &rs->prev_balance.reserve_loss,
+                        &rs->curr_balance.reserve_loss);
+  TALER_ARL_amount_add (&rs->prev_balance.withdraw_fee_balance,
+                        &rs->prev_balance.withdraw_fee_balance,
+                        &rs->curr_balance.withdraw_fee_balance);
+  TALER_ARL_amount_add (&rs->prev_balance.close_fee_balance,
+                        &rs->prev_balance.close_fee_balance,
+                        &rs->curr_balance.close_fee_balance);
+  TALER_ARL_amount_add (&rs->prev_balance.purse_fee_balance,
+                        &rs->prev_balance.purse_fee_balance,
+                        &rs->curr_balance.purse_fee_balance);
+  TALER_ARL_amount_add (&rs->prev_balance.open_fee_balance,
+                        &rs->prev_balance.open_fee_balance,
+                        &rs->curr_balance.open_fee_balance);
+  TALER_ARL_amount_add (&rs->prev_balance.history_fee_balance,
+                        &rs->prev_balance.history_fee_balance,
+                        &rs->curr_balance.history_fee_balance);
+
+  /* Update global balance: add incoming first, then try
+     to subtract outgoing... */
+  TALER_ARL_amount_add (&balance.reserve_balance,
+                        &balance.reserve_balance,
                         &rs->total_in);
-  TALER_ARL_amount_add (&total_withdraw_fee_income,
-                        &total_withdraw_fee_income,
-                        &rs->total_fee);
   {
     struct TALER_Amount r;
 
     if (TALER_ARL_SR_INVALID_NEGATIVE ==
         TALER_ARL_amount_subtract_neg (&r,
-                                       &total_escrow_balance,
+                                       &balance.reserve_balance,
                                        &rs->total_out))
     {
       /* We could not reduce our total balance, i.e. exchange allowed IN TOTAL (!)
@@ -1168,31 +1559,29 @@ verify_reserve_balance (void *cls,
          went negative!).  Woopsie. Calculate how badly it went and log. */
       report_amount_arithmetic_inconsistency ("global escrow balance",
                                               0,
-                                              &total_escrow_balance, /* what we had */
-                                              &rs->total_out, /* what we needed */
+                                              &balance.reserve_balance,   /* what we had */
+                                              &rs->total_out,   /* what we needed */
                                               0 /* specific profit/loss does not apply to the total summary */);
       /* We unexpectedly went negative, so a sane value to continue from
          would be zero. */
       GNUNET_assert (GNUNET_OK ==
                      TALER_amount_set_zero (TALER_ARL_currency,
-                                            &total_escrow_balance));
+                                            &balance.reserve_balance));
     }
     else
     {
-      total_escrow_balance = r;
+      balance.reserve_balance = r;
     }
   }
 
-  if ( (0ULL == balance.value) &&
-       (0U == balance.fraction) )
+  if (TALER_amount_is_zero (&rs->prev_balance.reserve_balance))
   {
     /* balance is zero, drop reserve details (and then do not update/insert) */
     if (rs->had_ri)
     {
       GNUNET_log (GNUNET_ERROR_TYPE_INFO,
-                  "Final balance of reserve `%s' is %s, dropping it\n",
-                  TALER_B2S (&rs->reserve_pub),
-                  TALER_amount2s (&nbalance));
+                  "Final balance of reserve `%s' is zero, dropping it\n",
+                  TALER_B2S (&rs->reserve_pub));
       qs = TALER_ARL_adb->del_reserve_info (TALER_ARL_adb->cls,
                                             &rs->reserve_pub,
                                             &TALER_ARL_master_pub);
@@ -1206,9 +1595,8 @@ verify_reserve_balance (void *cls,
     else
     {
       GNUNET_log (GNUNET_ERROR_TYPE_INFO,
-                  "Final balance of reserve `%s' is %s, no need to remember it\n",
-                  TALER_B2S (&rs->reserve_pub),
-                  TALER_amount2s (&nbalance));
+                  "Final balance of reserve `%s' is zero, no need to remember it\n",
+                  TALER_B2S (&rs->reserve_pub));
     }
   }
   else
@@ -1217,20 +1605,18 @@ verify_reserve_balance (void *cls,
     GNUNET_log (GNUNET_ERROR_TYPE_DEBUG,
                 "Remembering final balance of reserve `%s' as %s\n",
                 TALER_B2S (&rs->reserve_pub),
-                TALER_amount2s (&nbalance));
+                TALER_amount2s (&rs->prev_balance.reserve_balance));
     if (rs->had_ri)
       qs = TALER_ARL_adb->update_reserve_info (TALER_ARL_adb->cls,
                                                &rs->reserve_pub,
                                                &TALER_ARL_master_pub,
-                                               &nbalance,
-                                               &rs->a_withdraw_fee_balance,
+                                               &rs->prev_balance,
                                                rs->a_expiration_date);
     else
       qs = TALER_ARL_adb->insert_reserve_info (TALER_ARL_adb->cls,
                                                &rs->reserve_pub,
                                                &TALER_ARL_master_pub,
-                                               &nbalance,
-                                               &rs->a_withdraw_fee_balance,
+                                               &rs->prev_balance,
                                                rs->a_expiration_date,
                                                rs->sender_account);
     if (0 >= qs)
@@ -1240,7 +1626,7 @@ verify_reserve_balance (void *cls,
       rc->qs = qs;
     }
   }
-
+  /* now we can discard the cached entry */
   GNUNET_assert (GNUNET_YES ==
                  GNUNET_CONTAINER_multihashmap_remove (rc->reserves,
                                                        key,
@@ -1252,426 +1638,6 @@ verify_reserve_balance (void *cls,
 
 
 /**
- * Function called with details about purse deposits that have been made, with
- * the goal of auditing the deposit's execution.
- *
- * @param cls closure
- * @param rowid unique serial ID for the deposit in our DB
- * @param deposit deposit details
- * @param reserve_pub which reserve is the purse merged into, NULL if unknown
- * @param flags purse flags
- * @param auditor_balance purse balance (according to the
- *          auditor during auditing)
- * @param purse_total target amount the purse should reach
- * @param denom_pub denomination public key of @a coin_pub
- * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
- */
-static enum GNUNET_GenericReturnValue
-handle_purse_deposits (
-  void *cls,
-  uint64_t rowid,
-  const struct TALER_EXCHANGEDB_PurseDeposit *deposit,
-  const struct TALER_ReservePublicKeyP *reserve_pub,
-  enum TALER_WalletAccountMergeFlags flags,
-  const struct TALER_Amount *auditor_balance,
-  const struct TALER_Amount *purse_total,
-  const struct TALER_DenominationPublicKey *denom_pub)
-{
-  struct ReserveContext *rc = cls;
-  const char *base_url
-    = (NULL == deposit->exchange_base_url)
-      ? TALER_ARL_exchange_url
-      : deposit->exchange_base_url;
-  enum GNUNET_DB_QueryStatus qs;
-  struct TALER_Amount amount_minus_fee;
-  struct TALER_Amount new_balance;
-  struct ReserveSummary *rs;
-  struct TALER_DenominationHashP h_denom_pub;
-
-  /* should be monotonically increasing */
-  GNUNET_assert (rowid >= ppr.last_purse_deposits_serial_id);
-  ppr.last_purse_deposits_serial_id = rowid + 1;
-
-  {
-    const struct TALER_EXCHANGEDB_DenominationKeyInformation *issue;
-    enum GNUNET_DB_QueryStatus qs;
-
-    qs = TALER_ARL_get_denomination_info (denom_pub,
-                                          &issue,
-                                          &h_denom_pub);
-    if (0 > qs)
-    {
-      GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
-      if (GNUNET_DB_STATUS_HARD_ERROR == qs)
-        GNUNET_log (GNUNET_ERROR_TYPE_ERROR,
-                    "Hard database error trying to get denomination %s from database!\n",
-                    TALER_B2S (denom_pub));
-      rc->qs = qs;
-      return GNUNET_SYSERR;
-    }
-    if (GNUNET_DB_STATUS_SUCCESS_NO_RESULTS == qs)
-    {
-      report_row_inconsistency ("purse-deposit",
-                                rowid,
-                                "denomination key not found");
-      if (TALER_ARL_do_abort ())
-        return GNUNET_SYSERR;
-      return GNUNET_OK;
-    }
-    TALER_ARL_amount_subtract (&amount_minus_fee,
-                               &deposit->amount,
-                               &issue->fees.deposit);
-  }
-
-  if (GNUNET_OK !=
-      TALER_wallet_purse_deposit_verify (base_url,
-                                         &deposit->purse_pub,
-                                         &deposit->amount,
-                                         &h_denom_pub,
-                                         &deposit->h_age_commitment,
-                                         &deposit->coin_pub,
-                                         &deposit->coin_sig))
-  {
-    TALER_ARL_report (report_bad_sig_losses,
-                      GNUNET_JSON_PACK (
-                        GNUNET_JSON_pack_string ("operation",
-                                                 "purse-deposit"),
-                        GNUNET_JSON_pack_uint64 ("row",
-                                                 rowid),
-                        TALER_JSON_pack_amount ("loss",
-                                                &deposit->amount),
-                        GNUNET_JSON_pack_data_auto ("key_pub",
-                                                    &deposit->coin_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
-                          &deposit->amount);
-    return GNUNET_OK;
-  }
-
-  TALER_ARL_amount_add (&new_balance,
-                        auditor_balance,
-                        &amount_minus_fee);
-  qs = TALER_ARL_edb->set_purse_balance (TALER_ARL_edb->cls,
-                                         &deposit->purse_pub,
-                                         &new_balance);
-  GNUNET_assert (GNUNET_DB_STATUS_SUCCESS_NO_RESULTS != qs);
-  if (qs < 0)
-  {
-    GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
-    GNUNET_break (GNUNET_DB_STATUS_HARD_ERROR == qs);
-    rc->qs = qs;
-    return GNUNET_SYSERR;
-  }
-  if (TALER_WAMF_MODE_CREATE_WITH_PURSE_FEE !=
-      (flags & TALER_WAMF_MERGE_MODE_MASK))
-  {
-    /* This just created the purse, actual credit to
-       the reserve will be done in handle_account_merged() */
-    return GNUNET_OK;
-  }
-  if ( (NULL != deposit->exchange_base_url) &&
-       (0 != strcmp (deposit->exchange_base_url,
-                     TALER_ARL_exchange_url)) )
-  {
-    /* credited reserve is at another exchange, do NOT credit here! */
-    return GNUNET_OK;
-  }
-
-  rs = setup_reserve (rc,
-                      reserve_pub);
-  if (NULL == rs)
-  {
-    GNUNET_break (0);
-    return GNUNET_SYSERR;
-  }
-  if ( (-1 != TALER_amount_cmp (&new_balance,
-                                purse_total)) &&
-       (-1 == TALER_amount_cmp (auditor_balance,
-                                purse_total)) )
-  {
-    /* new balance at or above purse_total
-       (and previous balance was below); thus
-       credit reserve with purse value! */
-    TALER_ARL_amount_add (&rs->total_in,
-                          &rs->total_in,
-                          purse_total);
-  }
-  return GNUNET_OK;
-}
-
-
-/**
- * Function called with details about purse
- * merges that have been made, with
- * the goal of auditing the purse merge execution.
- *
- * @param cls closure
- * @param rowid unique serial ID for the deposit in our DB
- * @param partner_base_url where is the reserve, NULL for this exchange
- * @param amount total amount expected in the purse
- * @param balance current balance in the purse (according to the auditor)
- * @param flags purse flags
- * @param merge_pub merge capability key
- * @param reserve_pub reserve the merge affects
- * @param merge_sig signature affirming the merge
- * @param purse_pub purse key
- * @param merge_timestamp when did the merge happen
- * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
- */
-static enum GNUNET_GenericReturnValue
-handle_purse_merged (
-  void *cls,
-  uint64_t rowid,
-  const char *partner_base_url,
-  const struct TALER_Amount *amount,
-  const struct TALER_Amount *balance,
-  enum TALER_WalletAccountMergeFlags flags,
-  const struct TALER_PurseMergePublicKeyP *merge_pub,
-  const struct TALER_ReservePublicKeyP *reserve_pub,
-  const struct TALER_PurseMergeSignatureP *merge_sig,
-  const struct TALER_PurseContractPublicKeyP *purse_pub,
-  struct GNUNET_TIME_Timestamp merge_timestamp)
-{
-  struct ReserveContext *rc = cls;
-  struct ReserveSummary *rs;
-  char *reserve_url;
-
-  /* should be monotonically increasing */
-  GNUNET_assert (rowid >= ppr.last_purse_merges_serial_id);
-  ppr.last_purse_merges_serial_id = rowid + 1;
-  reserve_url
-    = TALER_reserve_make_payto (NULL == partner_base_url
-                                ? TALER_ARL_exchange_url
-                                : partner_base_url,
-                                reserve_pub);
-  if (GNUNET_OK !=
-      TALER_wallet_purse_merge_verify (reserve_url,
-                                       merge_timestamp,
-                                       purse_pub,
-                                       merge_pub,
-                                       merge_sig))
-  {
-    GNUNET_free (reserve_url);
-    TALER_ARL_report (report_bad_sig_losses,
-                      GNUNET_JSON_PACK (
-                        GNUNET_JSON_pack_string ("operation",
-                                                 "merge-purse"),
-                        GNUNET_JSON_pack_uint64 ("row",
-                                                 rowid),
-                        TALER_JSON_pack_amount ("loss",
-                                                amount),
-                        GNUNET_JSON_pack_data_auto ("key_pub",
-                                                    merge_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
-                          amount);
-    return GNUNET_OK;
-  }
-  GNUNET_free (reserve_url);
-  if (TALER_WAMF_MODE_CREATE_WITH_PURSE_FEE ==
-      (flags & TALER_WAMF_MERGE_MODE_MASK))
-  {
-    /* This just created the purse, actual credit to
-       the reserve will be done in handle_purse_deposits() */
-    return GNUNET_OK;
-  }
-  if ( (NULL != partner_base_url) &&
-       (0 != strcmp (partner_base_url,
-                     TALER_ARL_exchange_url)) )
-  {
-    /* credited reserve is at another exchange, do NOT credit here! */
-    return GNUNET_OK;
-  }
-  rs = setup_reserve (rc,
-                      reserve_pub);
-  if (NULL == rs)
-  {
-    GNUNET_break (0);
-    return GNUNET_SYSERR;
-  }
-  if (-1 == TALER_amount_cmp (balance,
-                              amount))
-  {
-    struct TALER_Amount loss;
-
-    TALER_ARL_amount_subtract (&loss,
-                               amount,
-                               balance);
-    /* illegal merge, balance is still below total purse value */
-    TALER_ARL_report (report_purse_balance_insufficient_inconsistencies,
-                      GNUNET_JSON_PACK (
-                        GNUNET_JSON_pack_string ("operation",
-                                                 "merge-purse"),
-                        GNUNET_JSON_pack_uint64 ("row",
-                                                 rowid),
-                        TALER_JSON_pack_amount ("loss",
-                                                &loss),
-                        GNUNET_JSON_pack_data_auto ("purse_pub",
-                                                    purse_pub)));
-    TALER_ARL_amount_add (&total_balance_insufficient_loss,
-                          &total_balance_insufficient_loss,
-                          &loss);
-    return GNUNET_OK;
-  }
-  TALER_ARL_amount_add (&rs->total_in,
-                        &rs->total_in,
-                        amount);
-  // rs->a_expiration_date = FIXME: do we care? If so, set to what (so that the auditor no longer complains about the reserve not being closed)
-  return GNUNET_OK;
-}
-
-
-/**
- * Function called with details about
- * account merge requests that have been made, with
- * the goal of auditing the account merge execution.
- *
- * @param cls closure
- * @param rowid unique serial ID for the deposit in our DB
- * @param reserve_pub reserve affected by the merge
- * @param purse_pub purse being merged
- * @param h_contract_terms hash over contract of the purse
- * @param purse_expiration when would the purse expire
- * @param amount total amount in the purse
- * @param min_age minimum age of all coins deposited into the purse
- * @param flags how was the purse created
- * @param purse_fee if a purse fee was paid, how high is it
- * @param merge_timestamp when was the merge approved
- * @param reserve_sig signature by reserve approving the merge
- * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
- */
-static enum GNUNET_GenericReturnValue
-handle_account_merged (
-  void *cls,
-  uint64_t rowid,
-  const struct TALER_ReservePublicKeyP *reserve_pub,
-  const struct TALER_PurseContractPublicKeyP *purse_pub,
-  const struct TALER_PrivateContractHashP *h_contract_terms,
-  struct GNUNET_TIME_Timestamp purse_expiration,
-  const struct TALER_Amount *amount,
-  uint32_t min_age,
-  enum TALER_WalletAccountMergeFlags flags,
-  const struct TALER_Amount *purse_fee,
-  struct GNUNET_TIME_Timestamp merge_timestamp,
-  const struct TALER_ReserveSignatureP *reserve_sig)
-{
-  struct ReserveContext *rc = cls;
-  struct ReserveSummary *rs;
-
-  /* should be monotonically increasing */
-  GNUNET_assert (rowid >= ppr.last_account_merges_serial_id);
-  ppr.last_account_merges_serial_id = rowid + 1;
-  if (GNUNET_OK !=
-      TALER_wallet_account_merge_verify (merge_timestamp,
-                                         purse_pub,
-                                         purse_expiration,
-                                         h_contract_terms,
-                                         amount,
-                                         purse_fee,
-                                         min_age,
-                                         flags,
-                                         reserve_pub,
-                                         reserve_sig))
-  {
-    TALER_ARL_report (report_bad_sig_losses,
-                      GNUNET_JSON_PACK (
-                        GNUNET_JSON_pack_string ("operation",
-                                                 "account-merge"),
-                        GNUNET_JSON_pack_uint64 ("row",
-                                                 rowid),
-                        TALER_JSON_pack_amount ("loss",
-                                                purse_fee),
-                        GNUNET_JSON_pack_data_auto ("key_pub",
-                                                    reserve_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
-                          purse_fee);
-    return GNUNET_OK;
-  }
-  rs = setup_reserve (rc,
-                      reserve_pub);
-  if (NULL == rs)
-  {
-    GNUNET_break (0);
-    return GNUNET_SYSERR;
-  }
-  TALER_ARL_amount_add (&total_purse_fee_income,
-                        &total_purse_fee_income,
-                        purse_fee);
-  TALER_ARL_amount_add (&rs->total_out,
-                        &rs->total_out,
-                        purse_fee);
-  return GNUNET_OK;
-}
-
-
-/**
- * Function called with details about
- * history requests that have been made, with
- * the goal of auditing the history request execution.
- *
- * @param cls closure
- * @param rowid unique serial ID for the deposit in our DB
- * @param history_fee fee paid for the request
- * @param ts timestamp of the request
- * @param reserve_pub reserve history was requested for
- * @param reserve_sig signature approving the @a history_fee
- * @return #GNUNET_OK to continue to iterate, #GNUNET_SYSERR to stop
- */
-static enum GNUNET_GenericReturnValue
-handle_history_request (
-  void *cls,
-  uint64_t rowid,
-  const struct TALER_Amount *history_fee,
-  const struct GNUNET_TIME_Timestamp ts,
-  const struct TALER_ReservePublicKeyP *reserve_pub,
-  const struct TALER_ReserveSignatureP *reserve_sig)
-{
-  struct ReserveContext *rc = cls;
-  struct ReserveSummary *rs;
-
-  /* should be monotonically increasing */
-  GNUNET_assert (rowid >= ppr.last_history_requests_serial_id);
-  ppr.last_history_requests_serial_id = rowid + 1;
-  if (GNUNET_OK !=
-      TALER_wallet_reserve_history_verify (ts,
-                                           history_fee,
-                                           reserve_pub,
-                                           reserve_sig))
-  {
-    TALER_ARL_report (report_bad_sig_losses,
-                      GNUNET_JSON_PACK (
-                        GNUNET_JSON_pack_string ("operation",
-                                                 "account-history"),
-                        GNUNET_JSON_pack_uint64 ("row",
-                                                 rowid),
-                        TALER_JSON_pack_amount ("loss",
-                                                history_fee),
-                        GNUNET_JSON_pack_data_auto ("key_pub",
-                                                    reserve_pub)));
-    TALER_ARL_amount_add (&total_bad_sig_loss,
-                          &total_bad_sig_loss,
-                          history_fee);
-    return GNUNET_OK;
-  }
-  rs = setup_reserve (rc,
-                      reserve_pub);
-  if (NULL == rs)
-  {
-    GNUNET_break (0);
-    return GNUNET_SYSERR;
-  }
-  TALER_ARL_amount_add (&total_history_fee_income,
-                        &total_history_fee_income,
-                        history_fee);
-  TALER_ARL_amount_add (&rs->total_out,
-                        &rs->total_out,
-                        history_fee);
-  return GNUNET_OK;
-}
-
-
-/**
  * Analyze reserves for being well-formed.
  *
  * @param cls NULL
@@ -1705,24 +1671,20 @@ analyze_reserves (void *cls)
   {
     ppr_start = ppr;
     GNUNET_log (GNUNET_ERROR_TYPE_INFO,
-                "Resuming reserve audit at %llu/%llu/%llu/%llu/%llu/%llu/%llu/%llu/%llu\n",
+                "Resuming reserve audit at %llu/%llu/%llu/%llu/%llu/%llu/%llu/%llu\n",
                 (unsigned long long) ppr.last_reserve_in_serial_id,
                 (unsigned long long) ppr.last_reserve_out_serial_id,
                 (unsigned long long) ppr.last_reserve_recoup_serial_id,
+                (unsigned long long) ppr.last_reserve_open_serial_id,
                 (unsigned long long) ppr.last_reserve_close_serial_id,
-                (unsigned long long) ppr.last_purse_merges_serial_id,
-                (unsigned long long) ppr.last_purse_deposits_serial_id,
+                (unsigned long long) ppr.last_purse_decisions_serial_id,
                 (unsigned long long) ppr.last_account_merges_serial_id,
-                (unsigned long long) ppr.last_history_requests_serial_id,
-                (unsigned long long) ppr.last_close_requests_serial_id);
+                (unsigned long long) ppr.last_history_requests_serial_id);
   }
   rc.qs = GNUNET_DB_STATUS_SUCCESS_ONE_RESULT;
   qsx = TALER_ARL_adb->get_reserve_summary (TALER_ARL_adb->cls,
                                             &TALER_ARL_master_pub,
-                                            &total_escrow_balance,
-                                            &total_withdraw_fee_income,
-                                            &total_purse_fee_income,
-                                            &total_history_fee_income);
+                                            &balance);
   if (qsx < 0)
   {
     GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qsx);
@@ -1732,7 +1694,6 @@ analyze_reserves (void *cls)
                                                       GNUNET_NO);
   rc.revoked = GNUNET_CONTAINER_multihashmap_create (4,
                                                      GNUNET_NO);
-
   qs = TALER_ARL_edb->select_reserves_in_above_serial_id (
     TALER_ARL_edb->cls,
     ppr.last_reserve_in_serial_id,
@@ -1763,42 +1724,45 @@ analyze_reserves (void *cls)
     GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
     return qs;
   }
-  qs = TALER_ARL_edb->select_reserve_closed_above_serial_id (
+  qs = TALER_ARL_edb->select_reserve_open_above_serial_id (
     TALER_ARL_edb->cls,
-    ppr.last_reserve_close_serial_id,
-    &handle_reserve_closed,
+    ppr.last_reserve_open_serial_id,
+    &handle_reserve_open,
     &rc);
   if (qs < 0)
   {
     GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
     return qs;
   }
-  qs = TALER_ARL_edb->select_purse_deposits_above_serial_id (
+  qs = TALER_ARL_edb->select_reserve_closed_above_serial_id (
     TALER_ARL_edb->cls,
-    ppr.last_purse_deposits_serial_id,
-    &handle_purse_deposits,
+    ppr.last_reserve_close_serial_id,
+    &handle_reserve_closed,
     &rc);
   if (qs < 0)
   {
     GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
     return qs;
   }
-  /* Charge purse fee! */
-  qs = TALER_ARL_edb->select_account_merges_above_serial_id (
-    TALER_ARL_edb->cls,
-    ppr.last_account_merges_serial_id,
-    &handle_account_merged,
-    &rc);
-  if (qs < 0)
+  /* process purse_decisions (to credit reserve) */
+  if (0 >
+      (qs = TALER_ARL_edb->select_purse_decisions_above_serial_id (
+         TALER_ARL_edb->cls,
+         ppr.last_purse_decisions_serial_id,
+         false, /* only go for merged purses! */
+         &purse_decision_cb,
+         &rc)))
   {
     GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == qs);
     return qs;
   }
-  /* Credit purse value (if last op)! */
-  qs = TALER_ARL_edb->select_purse_merges_above_serial_id (
+  if (0 > rc.qs)
+    return rc.qs;
+  /* Charge purse fee! */
+  qs = TALER_ARL_edb->select_account_merges_above_serial_id (
     TALER_ARL_edb->cls,
-    ppr.last_purse_merges_serial_id,
-    &handle_purse_merged,
+    ppr.last_account_merges_serial_id,
+    &handle_account_merged,
     &rc);
   if (qs < 0)
   {
@@ -1817,7 +1781,7 @@ analyze_reserves (void *cls)
     return qs;
   }
 #if 0
-  /* FIXME #7269 (support for explicit reserve closure request) */
+  /* FIXME #7269 (support for explicit reserve closure request) -- needed??? */
   qs = TALER_ARL_edb->select_close_requests_above_serial_id (
     TALER_ARL_edb->cls,
     ppr.last_close_requests_serial_id,
@@ -1836,27 +1800,19 @@ analyze_reserves (void *cls)
                 GNUNET_CONTAINER_multihashmap_size (rc.reserves));
   GNUNET_CONTAINER_multihashmap_destroy (rc.reserves);
   GNUNET_CONTAINER_multihashmap_destroy (rc.revoked);
-
   if (GNUNET_DB_STATUS_SUCCESS_ONE_RESULT != rc.qs)
     return qs;
-
   if (GNUNET_DB_STATUS_SUCCESS_NO_RESULTS == qsx)
   {
     qs = TALER_ARL_adb->insert_reserve_summary (TALER_ARL_adb->cls,
                                                 &TALER_ARL_master_pub,
-                                                &total_escrow_balance,
-                                                &total_withdraw_fee_income,
-                                                &total_purse_fee_income,
-                                                &total_history_fee_income);
+                                                &balance);
   }
   else
   {
     qs = TALER_ARL_adb->update_reserve_summary (TALER_ARL_adb->cls,
                                                 &TALER_ARL_master_pub,
-                                                &total_escrow_balance,
-                                                &total_withdraw_fee_income,
-                                                &total_purse_fee_income,
-                                                &total_history_fee_income);
+                                                &balance);
   }
   if (0 >= qs)
   {
@@ -1879,16 +1835,15 @@ analyze_reserves (void *cls)
     return qs;
   }
   GNUNET_log (GNUNET_ERROR_TYPE_INFO,
-              "Concluded reserve audit step at %llu/%llu/%llu/%llu/%llu/%llu/%llu/%llu/%llu\n",
+              "Concluded reserve audit step at %llu/%llu/%llu/%llu/%llu/%llu/%llu/%llu\n",
               (unsigned long long) ppr.last_reserve_in_serial_id,
               (unsigned long long) ppr.last_reserve_out_serial_id,
               (unsigned long long) ppr.last_reserve_recoup_serial_id,
+              (unsigned long long) ppr.last_reserve_open_serial_id,
               (unsigned long long) ppr.last_reserve_close_serial_id,
-              (unsigned long long) ppr.last_purse_merges_serial_id,
-              (unsigned long long) ppr.last_purse_deposits_serial_id,
+              (unsigned long long) ppr.last_purse_decisions_serial_id,
               (unsigned long long) ppr.last_account_merges_serial_id,
-              (unsigned long long) ppr.last_history_requests_serial_id,
-              (unsigned long long) ppr.last_close_requests_serial_id);
+              (unsigned long long) ppr.last_history_requests_serial_id);
   return GNUNET_DB_STATUS_SUCCESS_ONE_RESULT;
 }
 
@@ -1934,22 +1889,26 @@ run (void *cls,
               "Starting audit\n");
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_escrow_balance));
+                                        &balance.reserve_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_irregular_recoups));
+                                        &balance.reserve_loss));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_withdraw_fee_income));
+                                        &balance.withdraw_fee_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_history_fee_income));
+                                        &balance.close_fee_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_purse_fee_income));
+                                        &balance.purse_fee_balance));
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
-                                        &total_balance_insufficient_loss));
+                                        &balance.open_fee_balance));
+  GNUNET_assert (GNUNET_OK ==
+                 TALER_amount_set_zero (TALER_ARL_currency,
+                                        &balance.history_fee_balance));
+  // REVIEW:
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
                                         &total_balance_summary_delta_plus));
@@ -1968,6 +1927,7 @@ run (void *cls,
   GNUNET_assert (GNUNET_OK ==
                  TALER_amount_set_zero (TALER_ARL_currency,
                                         &total_bad_sig_loss));
+
   GNUNET_assert (NULL !=
                  (report_row_inconsistencies = json_array ()));
   GNUNET_assert (NULL !=
@@ -1999,15 +1959,6 @@ run (void *cls,
   }
   TALER_ARL_done (
     GNUNET_JSON_PACK (
-      GNUNET_JSON_pack_array_steal (
-        "reserve_balance_insufficient_inconsistencies",
-        report_reserve_balance_insufficient_inconsistencies),
-      GNUNET_JSON_pack_array_steal (
-        "purse_balance_insufficient_inconsistencies",
-        report_purse_balance_insufficient_inconsistencies),
-      /* Tested in test-auditor.sh #3 */
-      TALER_JSON_pack_amount ("total_loss_balance_insufficient",
-                              &total_balance_insufficient_loss),
       /* Tested in test-auditor.sh #3 */
       GNUNET_JSON_pack_array_steal (
         "reserve_balance_summary_wrong_inconsistencies",
@@ -2016,26 +1967,47 @@ run (void *cls,
                               &total_balance_summary_delta_plus),
       TALER_JSON_pack_amount ("total_balance_summary_delta_minus",
                               &total_balance_summary_delta_minus),
+      /* Tested in test-auditor.sh #21 */
+      TALER_JSON_pack_amount ("total_balance_reserve_not_closed",
+                              &total_balance_reserve_not_closed),
+      /* Tested in test-auditor.sh #7 */
+      TALER_JSON_pack_amount ("total_bad_sig_loss",
+                              &total_bad_sig_loss),
+      TALER_JSON_pack_amount ("total_arithmetic_delta_plus",
+                              &total_arithmetic_delta_plus),
+      TALER_JSON_pack_amount ("total_arithmetic_delta_minus",
+                              &total_arithmetic_delta_minus),
+
+      /* Global 'balances' */
       TALER_JSON_pack_amount ("total_escrow_balance",
-                              &total_escrow_balance),
+                              &balance.reserve_balance),
+      /* Tested in test-auditor.sh #3 */
+      TALER_JSON_pack_amount ("total_irregular_loss",
+                              &balance.reserve_loss),
       TALER_JSON_pack_amount ("total_withdraw_fee_income",
-                              &total_withdraw_fee_income),
-      TALER_JSON_pack_amount ("total_history_fee_income",
-                              &total_history_fee_income),
+                              &balance.withdraw_fee_balance),
+      TALER_JSON_pack_amount ("total_close_fee_income",
+                              &balance.close_fee_balance),
       TALER_JSON_pack_amount ("total_purse_fee_income",
-                              &total_purse_fee_income),
+                              &balance.purse_fee_balance),
+      TALER_JSON_pack_amount ("total_open_fee_income",
+                              &balance.open_fee_balance),
+      TALER_JSON_pack_amount ("total_history_fee_income",
+                              &balance.history_fee_balance),
+
+      /* Detailed report tables */
+      GNUNET_JSON_pack_array_steal (
+        "reserve_balance_insufficient_inconsistencies",
+        report_reserve_balance_insufficient_inconsistencies),
+      GNUNET_JSON_pack_array_steal (
+        "purse_balance_insufficient_inconsistencies",
+        report_purse_balance_insufficient_inconsistencies),
       /* Tested in test-auditor.sh #21 */
       GNUNET_JSON_pack_array_steal ("reserve_not_closed_inconsistencies",
                                     report_reserve_not_closed_inconsistencies),
-      /* Tested in test-auditor.sh #21 */
-      TALER_JSON_pack_amount ("total_balance_reserve_not_closed",
-                              &total_balance_reserve_not_closed),
       /* Tested in test-auditor.sh #7 */
       GNUNET_JSON_pack_array_steal ("bad_sig_losses",
                                     report_bad_sig_losses),
-      /* Tested in test-auditor.sh #7 */
-      TALER_JSON_pack_amount ("total_bad_sig_loss",
-                              &total_bad_sig_loss),
       /* Tested in test-revocation.sh #4 */
       GNUNET_JSON_pack_array_steal ("row_inconsistencies",
                                     report_row_inconsistencies),
@@ -2045,42 +2017,44 @@ run (void *cls,
         denomination_key_validity_withdraw_inconsistencies),
       GNUNET_JSON_pack_array_steal ("amount_arithmetic_inconsistencies",
                                     report_amount_arithmetic_inconsistencies),
-      TALER_JSON_pack_amount ("total_arithmetic_delta_plus",
-                              &total_arithmetic_delta_plus),
-      TALER_JSON_pack_amount ("total_arithmetic_delta_minus",
-                              &total_arithmetic_delta_minus),
+
+      /* Information about audited range ... */
       TALER_JSON_pack_time_abs_human ("auditor_start_time",
                                       start_time),
       TALER_JSON_pack_time_abs_human ("auditor_end_time",
                                       GNUNET_TIME_absolute_get ()),
-      TALER_JSON_pack_amount ("total_irregular_recoups",
-                              &total_irregular_recoups),
       GNUNET_JSON_pack_uint64 ("start_ppr_reserve_in_serial_id",
                                ppr_start.last_reserve_in_serial_id),
       GNUNET_JSON_pack_uint64 ("start_ppr_reserve_out_serial_id",
                                ppr_start.last_reserve_out_serial_id),
       GNUNET_JSON_pack_uint64 ("start_ppr_reserve_recoup_serial_id",
                                ppr_start.last_reserve_recoup_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_reserve_open_serial_id",
+                               ppr_start.last_reserve_open_serial_id),
       GNUNET_JSON_pack_uint64 ("start_ppr_reserve_close_serial_id",
                                ppr_start.last_reserve_close_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_purse_decisions_serial_id",
+                               ppr_start.last_purse_decisions_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_account_merges_serial_id",
+                               ppr_start.last_account_merges_serial_id),
+      GNUNET_JSON_pack_uint64 ("start_ppr_history_requests_serial_id",
+                               ppr_start.last_history_requests_serial_id),
       GNUNET_JSON_pack_uint64 ("end_ppr_reserve_in_serial_id",
                                ppr.last_reserve_in_serial_id),
       GNUNET_JSON_pack_uint64 ("end_ppr_reserve_out_serial_id",
                                ppr.last_reserve_out_serial_id),
       GNUNET_JSON_pack_uint64 ("end_ppr_reserve_recoup_serial_id",
                                ppr.last_reserve_recoup_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_reserve_open_serial_id",
+                               ppr.last_reserve_open_serial_id),
       GNUNET_JSON_pack_uint64 ("end_ppr_reserve_close_serial_id",
                                ppr.last_reserve_close_serial_id),
-      GNUNET_JSON_pack_uint64 ("end_ppr_purse_merges_serial_id",
-                               ppr.last_purse_merges_serial_id),
-      GNUNET_JSON_pack_uint64 ("end_ppr_purse_deposits_serial_id",
-                               ppr.last_purse_deposits_serial_id),
+      GNUNET_JSON_pack_uint64 ("end_ppr_purse_decisions_serial_id",
+                               ppr.last_purse_decisions_serial_id),
       GNUNET_JSON_pack_uint64 ("end_ppr_account_merges_serial_id",
                                ppr.last_account_merges_serial_id),
       GNUNET_JSON_pack_uint64 ("end_ppr_history_requests_serial_id",
-                               ppr.last_history_requests_serial_id),
-      GNUNET_JSON_pack_uint64 ("end_ppr_close_requests_serial_id",
-                               ppr.last_close_requests_serial_id)));
+                               ppr.last_history_requests_serial_id)));
 }
 
 
diff --git a/src/auditor/taler-helper-auditor-wire.c b/src/auditor/taler-helper-auditor-wire.c
index 7d5e8a933..081ee01e6 100644
--- a/src/auditor/taler-helper-auditor-wire.c
+++ b/src/auditor/taler-helper-auditor-wire.c
@@ -93,14 +93,9 @@ struct WireAccount
   struct TALER_AUDITORDB_WireAccountProgressPoint start_pp;
 
   /**
-   * Where we are in the inbound (CREDIT) transaction history.
+   * Where we are in the transaction history.
    */
-  uint64_t in_wire_off;
-
-  /**
-   * Where we are in the inbound (DEBIT) transaction history.
-   */
-  uint64_t out_wire_off;
+  struct TALER_AUDITORDB_BankAccountProgressPoint wire_off;
 
   /**
    * Return value when we got this account's progress point.
@@ -772,16 +767,14 @@ commit (enum GNUNET_DB_QueryStatus qs)
         &TALER_ARL_master_pub,
         wa->ai->section_name,
         &wa->pp,
-        wa->in_wire_off,
-        wa->out_wire_off);
+        &wa->wire_off);
     else
       qs = TALER_ARL_adb->insert_wire_auditor_account_progress (
         TALER_ARL_adb->cls,
         &TALER_ARL_master_pub,
         wa->ai->section_name,
         &wa->pp,
-        wa->in_wire_off,
-        wa->out_wire_off);
+        &wa->wire_off);
     if (0 >= qs)
     {
       GNUNET_log (GNUNET_ERROR_TYPE_INFO,
@@ -1520,7 +1513,7 @@ history_debit_cb (void *cls,
               TALER_amount2s (&details->amount),
               TALER_B2S (&details->wtid));
   /* Update offset */
-  wa->out_wire_off = row_off;
+  wa->wire_off.out_wire_off = row_off;
   slen = strlen (details->credit_account_uri) + 1;
   roi = GNUNET_malloc (sizeof (struct ReserveOutInfo)
                        + slen);
@@ -1594,7 +1587,7 @@ process_debits (void *cls)
   // (CG: used to be INT64_MAX, changed by MS to INT32_MAX, why? To be discussed with him!)
   wa->dhh = TALER_BANK_debit_history (ctx,
                                       wa->ai->auth,
-                                      wa->out_wire_off,
+                                      wa->wire_off.out_wire_off,
                                       INT32_MAX,
                                       GNUNET_TIME_UNIT_ZERO,
                                       &history_debit_cb,
@@ -1846,7 +1839,7 @@ history_credit_cb (void *cls,
   }
 
   /* Update offset */
-  wa->in_wire_off = row_off;
+  wa->wire_off.in_wire_off = row_off;
   /* compare records with expected data */
   if (0 != GNUNET_memcmp (&details->reserve_pub,
                           &rii->details.reserve_pub))
@@ -2032,7 +2025,7 @@ process_credits (void *cls)
   // (CG: used to be INT64_MAX, changed by MS to INT32_MAX, why? To be discussed with him!)
   wa->chh = TALER_BANK_credit_history (ctx,
                                        wa->ai->auth,
-                                       wa->in_wire_off,
+                                       wa->wire_off.in_wire_off,
                                        INT32_MAX,
                                        GNUNET_TIME_UNIT_ZERO,
                                        &history_credit_cb,
@@ -2084,12 +2077,14 @@ reserve_closed_cb (void *cls,
                    const struct TALER_Amount *closing_fee,
                    const struct TALER_ReservePublicKeyP *reserve_pub,
                    const char *receiver_account,
-                   const struct TALER_WireTransferIdentifierRawP *wtid)
+                   const struct TALER_WireTransferIdentifierRawP *wtid,
+                   uint64_t close_request_row)
 {
   struct ReserveClosure *rc;
   struct GNUNET_HashCode key;
 
   (void) cls;
+  (void) close_request_row;
   rc = GNUNET_new (struct ReserveClosure);
   if (TALER_ARL_SR_INVALID_NEGATIVE ==
       TALER_ARL_amount_subtract_neg (&rc->amount,
@@ -2210,8 +2205,7 @@ begin_transaction (void)
       &TALER_ARL_master_pub,
       wa->ai->section_name,
       &wa->pp,
-      &wa->in_wire_off,
-      &wa->out_wire_off);
+      &wa->wire_off);
     if (0 > wa->qsx)
     {
       GNUNET_break (GNUNET_DB_STATUS_SOFT_ERROR == wa->qsx);
diff --git a/src/auditor/test-auditor.sh b/src/auditor/test-auditor.sh
index c9895b6f3..34a3980d9 100755
--- a/src/auditor/test-auditor.sh
+++ b/src/auditor/test-auditor.sh
@@ -388,7 +388,7 @@ function test_0() {
     then
         exit_fail "Wrong total bad sig loss from aggregation, got unexpected loss of $LOSS"
     fi
-    LOSS=`jq -r .total_bad_sig_loss < test-audit-coins.json`
+    LOSS=`jq -r .irregular_loss < test-audit-coins.json`
     if test $LOSS != "TESTKUDOS:0"
     then
         exit_fail "Wrong total bad sig loss from coins, got unexpected loss of $LOSS"
@@ -613,7 +613,7 @@ function test_3() {
         exit_fail "Expected reserve balance summary amount wrong, got $EXPECTED (exchange)"
     fi
 
-    WIRED=`jq -r .total_loss_balance_insufficient < test-audit-reserves.json`
+    WIRED=`jq -r .total_irregular_loss < test-audit-reserves.json`
     if test $WIRED != "TESTKUDOS:0"
     then
         exit_fail "Wrong total loss from insufficient balance, got $WIRED"
@@ -690,7 +690,7 @@ function test_4() {
         exit_fail "Wrong operation, got $OP"
     fi
 
-    LOSS=`jq -r .total_bad_sig_loss < test-audit-coins.json`
+    LOSS=`jq -r .irregular_loss < test-audit-coins.json`
     if test $LOSS != "TESTKUDOS:3"
     then
         exit_fail "Wrong total bad sig loss, got $LOSS"
@@ -734,7 +734,7 @@ function test_5() {
         exit_fail "Wrong operation, got $OP"
     fi
 
-    LOSS=`jq -r .total_bad_sig_loss < test-audit-coins.json`
+    LOSS=`jq -r .irregular_loss < test-audit-coins.json`
     if test $LOSS != "TESTKUDOS:3"
     then
         exit_fail "Wrong total bad sig loss, got $LOSS"
@@ -776,7 +776,7 @@ function test_6() {
         exit_fail "Wrong operation, got $OP"
     fi
 
-    LOSS=`jq -r .total_bad_sig_loss < test-audit-coins.json`
+    LOSS=`jq -r .irregular_loss < test-audit-coins.json`
     if test $LOSS == "TESTKUDOS:0"
     then
         exit_fail "Wrong total bad sig loss, got $LOSS"
@@ -1093,7 +1093,7 @@ function test_13() {
     fi
 
     LOSS=`jq -er .bad_sig_losses[0].loss < test-audit-coins.json`
-    TOTAL_LOSS=`jq -er .total_bad_sig_loss < test-audit-coins.json`
+    TOTAL_LOSS=`jq -er .irregular_loss < test-audit-coins.json`
     if test x$LOSS != x$TOTAL_LOSS
     then
         exit_fail "Loss inconsistent, got $LOSS and $TOTAL_LOSS"
@@ -1644,7 +1644,7 @@ function test_26() {
         exit_fail "Wrong operation, got $OP"
     fi
 
-    LOSS=`jq -r .total_bad_sig_loss < test-audit-coins.json`
+    LOSS=`jq -r .irregular_loss < test-audit-coins.json`
     if test $LOSS != "TESTKUDOS:3"
     then
         exit_fail "Wrong total bad sig loss, got $LOSS"
@@ -1805,7 +1805,7 @@ function test_31() {
 
     run_audit aggregator
     echo -n "Testing inconsistency detection... "
-    AMOUNT=`jq -r .total_bad_sig_loss < test-audit-coins.json`
+    AMOUNT=`jq -r .irregular_loss < test-audit-coins.json`
     if test "x$AMOUNT" == "xTESTKUDOS:0"
     then
         exit_fail "Reported total amount wrong: $AMOUNT"
@@ -1892,7 +1892,7 @@ function test_33() {
     then
         exit_fail "Wrong total bad sig loss from aggregation, got unexpected loss of $LOSS"
     fi
-    LOSS=`jq -r .total_bad_sig_loss < test-audit-coins.json`
+    LOSS=`jq -r .irregular_loss < test-audit-coins.json`
     if test $LOSS != "TESTKUDOS:0"
     then
         exit_fail "Wrong total bad sig loss from coins, got unexpected loss of $LOSS"
diff --git a/src/auditor/test-revocation.sh b/src/auditor/test-revocation.sh
index e21b94878..22d1c86ab 100755
--- a/src/auditor/test-revocation.sh
+++ b/src/auditor/test-revocation.sh
@@ -337,7 +337,7 @@ function test_0() {
     then
         exit_fail "Wrong total bad sig loss from aggregation, got unexpected loss of $LOSS"
     fi
-    LOSS=`jq -r .total_bad_sig_loss < test-audit-coins.json`
+    LOSS=`jq -r .irregular_loss < test-audit-coins.json`
     if test $LOSS != "TESTKUDOS:0"
     then
         exit_fail "Wrong total bad sig loss from coins, got unexpected loss of $LOSS"
@@ -561,7 +561,7 @@ function test_4() {
     echo -n "Testing inconsistency detection... "
     # Coin spent exceeded coin's value
     jq -e .bad_sig_losses[0] < test-audit-coins.json > /dev/null || exit_fail "Bad recoup not detected"
-    AMOUNT=`jq -r .total_bad_sig_losses < test-audit-coins.json`
+    AMOUNT=`jq -r .irregular_loss < test-audit-coins.json`
     if test $AMOUNT == "TESTKUDOS:0"
     then
         exit_fail "Total bad sig losses are wrong"