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# Issue

**Title:** "Payment not received" failed-SIP rows are not classified as REVERSAL

## Description
When processing SIP rows, entries that have both the status "Payment not received" and are marked as "failed-SIP" are not being correctly classified. Currently, these specific rows are not categorized as `REVERSAL`. The expected behavior is for all rows matching these criteria to be classified as `REVERSAL`.

## Task

Modify the repository so that the issue described above is resolved. The task's test suite verifies your patch by applying it on top of the base commit `220edcfd7a16` and running the modified tests.