Unreconciled layers are layers that have been added to the drawing or to attached xrefs since the layer list was last evaluated.
To reconcile a layer in the drawing you have to manually select it and mark it as reconciled.
- If necessary, open the Layer Properties Manager by clicking
. 
- In the tree view on the left, select the Unreconciled Layers group.
All layers that have been added to the drawing or its xrefs since the last user-specified action (for example, reloading an xref), are listed.
- To reconcile a new layer, select the layer name or status, right-click, and click Reconcile Layer.
This will add the layer to the layer baseline and not display it as new anymore in the drawing.