Ideally, offline circulation files would be uploaded soon after the access issue is resolved, but sometimes a file doesn't get uploaded until several days later, whether through human error or for some other reason. In these cases, the items may have already changed status since the date of the offline circulation file, and processing that action may put the item in an incorrect state. For example, a patron checks out an item when Koha is down and returns it two days later. The offline circulation file, for whatever reason, is loaded the day after that. Processing that action now would check the item out to the patron's account, which would be incorrect as they have already returned it. It would be really helpful if the page displayed the last seen date of each item, so that staff can easily identify items that have been updated since the original transaction occurred, and make informed decisions about whether to process the transaction.
*** This bug has been marked as a duplicate of bug 40492 ***