Each imported bank transaction becomes an accounting transaction with the bank's posting date, the bank's description as the Description, the amount (always positive), the account's currency, a Type of Deposit or Withdrawal derived from the sign of the bank amount, and the default category Uncategorized Income or Uncategorized Expense. They arrive unreviewed (bold in the list). If Auto-categorize Transactions is on, each transaction is immediately checked against your rules during the initial import. Sprwt tracks the sync position Plaid gives it for each connected account so it doesn't re-request data it already has, and the ongoing background sync also checks each transaction's bank reference before adding it — so under normal conditions the same transaction isn't imported twice. If an imported transaction shows the wrong Type, open it and change Type manually.