You've nailed it. You've got a goulash of fungible monies -- whose character is determined by the time lines of the deposited tranches. Simple enough to begin at the bottom, and end your time line marker when you reach amount sent. Total tranches sent, plus the partial tranche at the end -- will allow you to easily determine assessable vs non assessable monies remitted.
The use of FIFO was discussed in a Bangkok Post article in 2012 (link, below). A totally sound article, about how to deal with non specific (i.e., fungible) remittances. Lacking anything otherwise definitive from the TRD, I'd certainly feel comfortable putting this article in your notes, should TRD come knocking with an audit.
https://www.bangkokpost.com/business/general/299691/when-the-revenue-department-changes-its-mind-the-taxpayer-gets-the-headache
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