+# # if there is exactly one non-executed sepa_export_item for the invoice
+# if ( my $seis = $invoice->find_sepa_export_items({ executed => 0 }) ) {
+# if ( scalar @$seis == 1 ) {
+# my $sei = $seis->[0];
+#
+# # test for amount and id matching only, sepa transfer date and bank
+# # transaction date needn't match
+# my $arap = $invoice->is_sales ? 'ar' : 'ap';
+# if ( abs($self->amount) == ($sei->amount)
+# && $invoice->id == $sei->arap_id
+# ) {
+# $agreement += $points{sepa_export_item};
+# $rule_matches .= 'sepa_export_item(' . $points{'sepa_export_item'} . ') ';
+# };
+# } else {
+# # zero or more than one sepa_export_item, do nothing for this invoice
+# # zero: do nothing, no sepa_export_item exists, no match
+# # more than one: does this ever apply? Currently you can't create sepa
+# # exports for invoices that already have a non-executed sepa_export
+# };
+# };
+