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If you want to get into the nitty gritty of the format of ACH/NACHA files you can buy the spec here:

https://www.nacha.org/nacha-estore-rules

But you can find parts of the book online at various places. Many financial institutions support NACHA files, but you'll also find many that violate the spec. I happen to have implemented a C# NACHA implementation recently and it wasn't a lot of fun. And there is a huge difference between ACH receipt and ACH origination.



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