In clearing is read from the clearing account itself, so a service-pool key that was billed to its pool shows ◈0 there however much it spent. Matching writes ONE new adjustment that moves the parked spend from clearing onto that person's grants and wallet. Nothing already in the ledger is edited or reversed — and matching is one-way, so identify the person before you confirm.

Both sides cover this reset cycle — spend since the cycle started against what you funded for it. What is outside the gateway is invisible to per-user attribution. The denominator is your entered invoice total, not a figure derived from usage.