# My card processor deposited one lump sum that doesn't match any day's sales — how do I tie a payout to the sales, fees and refunds behind it?

- **[Square (Block, Inc.) · Payouts API, current live documentation · United States (5PM PST cutoff); Australia, Japan and the United Kingdom (12AM local time cutoff) · Square sellers in the named countries]** A typical Square payout in the United States covers transactions made after 5PM PST on one business day and before 5PM PST on the next business day; in Australia, Japan and the United Kingdom the cutoff is 12AM local time. → [CG-MCE-036#S01](#s-CG-MCE-036-S01)
- **[Square · Square Support Center — United States (English), fetched 2026-09-08 · United States · Square sellers with a United States Square account]** Square deducts its processing fees before funds are transferred to the seller's linked bank account. → [CG-MCE-036#S04](#s-CG-MCE-036-S04)
- **[Stripe · docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08 · Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation · Stripe users receiving payouts to a bank account]** Stripe states that its Payout reconciliation report helps a user match payouts received in their bank account with the batches of payments and other transactions those payouts relate to. → [CG-MCE-036#S28](#s-CG-MCE-036-S28)

## What this page establishes

- What a processor actually puts into one transfer — Partly established
- What the payout or settlement report shows, and how to pull it — Established
- The recognised treatment of card sales, fees and the settlement clearing balance — Partly established (Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference.)
- How accounting systems support a card settlement clearing account — Not established
- Presenting refunds, withheld amounts and periodic charges separately from processing fees — Established (Required authority: high quality professional secondary reference. Highest achieved: official platform documentation.)
- The arithmetic check and the settlement records behind it — Partly established (Required authority: high quality professional secondary reference. Highest achieved: official platform documentation.)
- Why the deposit doesn't match a day's sales — Partly established
- Getting the settlement detail behind a specific transfer — Established
- Recording sales at the gross amount and the fee as an expense — Not established
- Using a clearing account so the money is only counted once — Established (Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: high quality professional secondary reference, official platform documentation.)
- What is left sitting in the clearing account, and how to investigate it — Partly established (Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference, official platform documentation.)
- Refunds, reserves and holds, and account charges inside the transfer — Established (Required authority: high quality professional secondary reference, official platform documentation. Highest achieved: official platform documentation.)
- When the settlement period straddles your period end — Not established (Required authority: authoritative professional or accounting standard. Highest achieved: official platform documentation.)
- The tie-out that proves the split is right — Partly established (Required authority: high quality professional secondary reference, official platform documentation. Highest achieved: official platform documentation.)

## Why the deposit doesn't match a day's sales
<a id="need-CG-MCE-036-P1"></a>

- <a id="s-CG-MCE-036-S01"></a>A typical Square payout in the United States covers transactions made after 5PM PST on one business day and before 5PM PST on the next business day; in Australia, Japan and the United Kingdom the cutoff is 12AM local time. _(jurisdiction: United States (5PM PST cutoff); Australia, Japan and the United Kingdom (12AM local time cutoff), entity_scope: Square sellers in the named countries, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: describes a 'typical' payout, not every payout; page states no cutoff for countries other than those named)_ `CG-MCE-036#S01`
  > “In the United States, a typical payout includes transactions made after 5PM PST on one business day and before 5PM PST on the next business day. In Australia, Japan, and the United Kingdom, the cutoff is 12AM local time.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Overview (section "Overview"), second paragraph. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S02"></a>Square defines a payout as a transfer of funds from a seller's Square account to another banking destination, most often the seller's external bank account. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: sellers holding a Square account, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: the destination is most often, but not always, the seller's external bank account)_ `CG-MCE-036#S02`
  > “A payout is a transfer of funds from a seller's Square account to another banking destination, most often the seller’s external bank account.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Overview (section "Overview"), first paragraph. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S03"></a>Because of the payout cutoff schedule, there can be a discrepancy between the orders a seller processes on a given business day (shown in the Square Dashboard balance) and the funds in the seller's bank account. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: stated as a possibility ('there can be'), attributed to the payout schedule)_ `CG-MCE-036#S03`
  > “Due to this payout schedule, there can be a discrepancy between the orders that a seller processes on a given business day, reflected in their Square Dashboard balance and the funds in their bank account.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Overview (section "Overview"), second paragraph. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S04"></a>Square deducts its processing fees before funds are transferred to the seller's linked bank account. _(jurisdiction: United States, entity_scope: Square sellers with a United States Square account, platform: Square, platform_edition: Square Support Center — United States (English), fetched 2026-09-08)_ `CG-MCE-036#S04`
  > “Square’s processing fees are deducted before funds are transferred to your linked bank account.” — [Block, Inc. (Square Support Center, United States) — Learn about Square fees](https://squareup.com/help/us/en/article/5068-what-are-square-s-fees), Square Support Center — United States (English) live help article, fetched 2026-09-08; footer © 2026 Block, Inc.; no explicit last-updated stamp; Learn about Square fees — introductory paragraph, under heading "Learn about Square fees". Verified 2026-09-09.

- <a id="s-CG-MCE-036-S05"></a>Square's payment processing fees are taken out of the total amount of each transaction, and that total includes tax and tip. _(jurisdiction: United States, entity_scope: Square sellers with a United States Square account, platform: Square, platform_edition: Square Support Center — United States (English), fetched 2026-09-08)_ `CG-MCE-036#S05`
  > “Payment processing fees are taken out of the total amount of each transaction, including tax and tip.” — [Block, Inc. (Square Support Center, United States) — Learn about Square fees](https://squareup.com/help/us/en/article/5068-what-are-square-s-fees), Square Support Center — United States (English) live help article, fetched 2026-09-08; footer © 2026 Block, Inc.; no explicit last-updated stamp; Learn about Square fees — paragraph following the "There are no fees for:" list. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S08"></a>Under Square's negotiated Cost Plus pricing plan, Square charges an estimated fee at the time of each transaction and makes a one-time adjustment at the end of the month to capture the final fee. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers who have negotiated a Cost Plus pricing plan, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: applies only to sellers on the negotiated Cost Plus plan)_ `CG-MCE-036#S08`
  > “Cost Plus is a custom pricing plan that a seller negotiates with Square. Under Cost Plus, Square charges an estimated fee at the time of each transaction. At the end of the month, Square makes a one-time adjustment to capture the final fee.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Advanced payout types > Cost Plus, first paragraph. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S09"></a>Square states that when reconciling transactions for a Cost Plus seller you need to account for estimated versus final transactions. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers on a Cost Plus pricing plan, and those reconciling for them, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: applies only to Cost Plus sellers)_ `CG-MCE-036#S09`
  > “When reconciling transactions for a Cost Plus seller, you need to account for estimated versus final transactions.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Advanced payout types > Cost Plus, "Important" callout. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S10"></a>Under Square's negotiated Gross Settlement setup, Square does not charge transaction fees upfront but debits all processing fees in one monthly lump sum, generally on the 10th of every month unless the seller and Square arrange otherwise. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers who have negotiated a Gross Settlement pricing setup, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: timing hedged: 'generally on the 10th of every month, unless the seller and Square arrange otherwise'; applies only to sellers on the negotiated Gross Settlement setup)_ `CG-MCE-036#S10`
  > “Gross Settlement is a custom pricing setup that a seller negotiates with Square. With Gross Settlement, Square doesn't charge transaction fees upfront. Instead, Square debits all processing fees in one lump sum on a monthly basis. This is generally on the 10th of every month, unless the seller and Square arrange otherwise.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Advanced payout types > Gross Settlement, first paragraph. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S11"></a>Square states that when reconciling transactions for a Gross Settlement seller you need to account for the monthly lump sum fee debit. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers on a Gross Settlement setup, and those reconciling for them, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: applies only to Gross Settlement sellers)_ `CG-MCE-036#S11`
  > “When reconciling transactions for a Gross Settlement seller, you need to account for the monthly lump sum debit.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Advanced payout types > Gross Settlement, "Important" callout. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S12"></a>Square charges a service fee for Instant Deposit, and an Instant Deposit generates a Payout object together with an associated PayoutEntry of type DEPOSIT_FEE. _(jurisdiction: United States, United Kingdom, Canada, Australia (per the Instant Deposit availability note), entity_scope: Square sellers using Instant Deposit, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation)_ `CG-MCE-036#S12`
  > “Square charges a service fee for Instant Deposit. An Instant Deposit generates a Payout object and an associated PayoutEntry with a type of DEPOSIT_FEE .” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Advanced payout types > Instant Deposit, paragraph after the availability note. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S13"></a>On Stripe, a payout is a transfer of funds from the account's available balance to the account holder's bank account. _(jurisdiction: Stripe accounts in the countries the page lists; page rendered for the Canada account region, entity_scope: Stripe account holders receiving payouts to their own bank account (Connect platforms are directed to Connect payouts), platform: Stripe, platform_edition: docs.stripe.com/payouts, live documentation fetched 2026-09-08)_ `CG-MCE-036#S13`
  > “Stripe sends funds from your available balance to your bank account as payouts:” — [Stripe, Inc. — Receive payouts](https://docs.stripe.com/payouts), current live documentation at https://docs.stripe.com/payouts, fetched 2026-09-08; page rendered in the Canada account-region / English (United States) view; no explicit last-updated stamp on page; Receive payouts — introduction (lead sentence before the First payout / Subsequent payouts / Track a payout list). Verified 2026-09-09.

- <a id="s-CG-MCE-036-S15"></a>Stripe distinguishes payout schedule (the cadence at which funds are paid out) from settlement timing (how long funds take to become available); settlement timing varies by country and is typically expressed as 'T+X' days. _(jurisdiction: Stripe accounts in the countries the page lists; settlement timing is country-specific; page rendered for the Canada account region, entity_scope: Stripe account holders, platform: Stripe, platform_edition: docs.stripe.com/payouts, live documentation fetched 2026-09-08, conditions: 'T+X' is the typical expression, not a universal one)_ `CG-MCE-036#S15`
  > “The payout schedule refers to the cadence at which your funds are paid out, for example, day of the week. The settlement timing refers to the amount of time it takes for your funds to become available. Settlement timing varies per country and is typically expressed as “T+X” days.” — [Stripe, Inc. — Receive payouts](https://docs.stripe.com/payouts), current live documentation at https://docs.stripe.com/payouts, fetched 2026-09-08; page rendered in the Canada account-region / English (United States) view; no explicit last-updated stamp on page; Settlement timing (opening paragraph). Verified 2026-09-09.

- <a id="s-CG-MCE-036-S16"></a>For settlement and payout timing, 'business days' means working days only — typically Monday through Friday — excluding public holidays. _(jurisdiction: Stripe accounts in the countries the page lists; public holidays vary by country; page rendered for the Canada account region, entity_scope: Stripe account holders, for settlement and payout day counting, platform: Stripe, platform_edition: docs.stripe.com/payouts, live documentation fetched 2026-09-08, conditions: 'typically' Monday through Friday)_ `CG-MCE-036#S16`
  > “Business days : Only includes working days, typically Monday through Friday, and excludes public holidays.” — [Stripe, Inc. — Receive payouts](https://docs.stripe.com/payouts), current live documentation at https://docs.stripe.com/payouts, fetched 2026-09-08; page rendered in the Canada account-region / English (United States) view; no explicit last-updated stamp on page; Settlement timing > Definition of days. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S17"></a>A payout scheduled on a weekend or holiday arrives on the next business day. _(jurisdiction: Stripe accounts in the countries the page lists; page rendered for the Canada account region, entity_scope: Stripe account holders on any payout schedule, platform: Stripe, platform_edition: docs.stripe.com/payouts, live documentation fetched 2026-09-08)_ `CG-MCE-036#S17`
  > “Non-business days Payouts scheduled on weekends or holidays arrive on the next business day.” — [Stripe, Inc. — Receive payouts](https://docs.stripe.com/payouts), current live documentation at https://docs.stripe.com/payouts, fetched 2026-09-08; page rendered in the Canada account-region / English (United States) view; no explicit last-updated stamp on page; Payout schedule — schedule table, row 'Non-business days'. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S18"></a>The amount of each Stripe payout reflects the account's available balance at the moment the payout was created. _(jurisdiction: Stripe accounts in the countries the page lists; page rendered for the Canada account region, entity_scope: Stripe account holders, platform: Stripe, platform_edition: docs.stripe.com/payouts, live documentation fetched 2026-09-08)_ `CG-MCE-036#S18`
  > “Each payout reflects your available account balance at the time it was created.” — [Stripe, Inc. — Receive payouts](https://docs.stripe.com/payouts), current live documentation at https://docs.stripe.com/payouts, fetched 2026-09-08; page rendered in the Canada account-region / English (United States) view; no explicit last-updated stamp on page; Negative payouts. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S20"></a>The payments balance represents all incoming transactions from customer charges; when a customer purchases using a card or a local payment method, the funds pass through the payments balance and eventually settle. _(jurisdiction: Stripe-supported countries generally; page served in the Canada / English (United States) locale, entity_scope: holders of a Stripe account with a payments balance, platform: Stripe, platform_edition: docs.stripe.com live documentation, fetched 2026-09-08)_ `CG-MCE-036#S20`
  > “Your payments balance represents all of your incoming transactions from customer charges. When a customer makes a purchase using a card or local payment method , the funds pass through the payments balance and eventually settle.” — [Stripe, Inc. — Balances and settlement time](https://docs.stripe.com/payments/balances), current live documentation at docs.stripe.com/payments/balances, page served in the Canada / English (United States) locale; fetched 2026-09-08 (snapshot sha256 40364ca6...); Balance types > Payments balance. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S21"></a>Refunds initiated by a customer and disputes filed by a customer result in funds being deducted from the same payments balance that receives charges. _(jurisdiction: Stripe-supported countries generally; page served in the Canada / English (United States) locale, entity_scope: holders of a Stripe account with a payments balance, platform: Stripe, platform_edition: docs.stripe.com live documentation, fetched 2026-09-08)_ `CG-MCE-036#S21`
  > “When a customer initiates a refund or files a dispute, funds are also deducted from the payments balance.” — [Stripe, Inc. — Balances and settlement time](https://docs.stripe.com/payments/balances), current live documentation at docs.stripe.com/payments/balances, page served in the Canada / English (United States) locale; fetched 2026-09-08 (snapshot sha256 40364ca6...); Balance types > Payments balance. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S22"></a>Funds in the pending state represent incoming transactions that have not yet settled into the account's balance. _(jurisdiction: Stripe-supported countries generally; page served in the Canada / English (United States) locale, entity_scope: holders of a Stripe account, platform: Stripe, platform_edition: docs.stripe.com live documentation, fetched 2026-09-08)_ `CG-MCE-036#S22`
  > “Funds in the pending state represent incoming transactions that haven’t settled into your balance.” — [Stripe, Inc. — Balances and settlement time](https://docs.stripe.com/payments/balances), current live documentation at docs.stripe.com/payments/balances, page served in the Canada / English (United States) locale; fetched 2026-09-08 (snapshot sha256 40364ca6...); Balance states > Pending. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S23"></a>In the example given, a card payment appears in the pending balance as the charge amount less Stripe's fee — that is, Stripe's fee is already deducted before the amount reaches the balance — and it stays pending until settlement. This is stated as an example, not as a general rule for all payment methods. _(jurisdiction: Stripe-supported countries generally; page served in the Canada / English (United States) locale, entity_scope: holders of a Stripe account, platform: Stripe, platform_edition: docs.stripe.com live documentation, fetched 2026-09-08, conditions: stated as an example ('For example') concerning a card payment)_ `CG-MCE-036#S23`
  > “For example, when a customer makes a card payment, the charge amount (minus Stripe’s fee) appears in your pending balance until settlement.” — [Stripe, Inc. — Balances and settlement time](https://docs.stripe.com/payments/balances), current live documentation at docs.stripe.com/payments/balances, page served in the Canada / English (United States) locale; fetched 2026-09-08 (snapshot sha256 40364ca6...); Balance states > Pending (worked example). Verified 2026-09-09.

- <a id="s-CG-MCE-036-S24"></a>In Stripe's own example, a 100 USD card payment made on a Monday in the US is initially pending and becomes available in the balance on the Wednesday, 2 business days later — so funds available on a given day derive from a payment made 2 business days earlier in that example. _(jurisdiction: United States (the example is expressly a US card payment), entity_scope: Stripe account holders in the US, per the example, platform: Stripe, platform_edition: docs.stripe.com live documentation, fetched 2026-09-08, conditions: stated as an example ('For example'), card payment)_ `CG-MCE-036#S24`
  > “For example, if a customer makes a 100 USD card payment on Monday in the US, the funds are initially pending. Then the funds are available in your balance on Wednesday, 2 business days later.” — [Stripe, Inc. — Balances and settlement time](https://docs.stripe.com/payments/balances), current live documentation at docs.stripe.com/payments/balances, page served in the Canada / English (United States) locale; fetched 2026-09-08 (snapshot sha256 40364ca6...); Settlement time (worked example). Verified 2026-09-09.

_Partly established. Established: the settlement period the amount that arrives from a processor actually covers (S01); the fees withheld before transfer (S04, S05, S12, S23); the reserves netted into it (S26, S55); the charges netted into it (S12). Missing: the reversals netted into it._

## What a processor actually puts into one transfer
<a id="need-CG-MCE-036-C1"></a>

- See above: A typical Square payout in the United States covers transactions made after 5PM PST on one business day and before 5PM PST on the next business day; in Australia, Japan and the United Kingdom the cutoff is 12AM local time. ([CG-MCE-036#S01](#s-CG-MCE-036-S01))

- See above: Square defines a payout as a transfer of funds from a seller's Square account to another banking destination, most often the seller's external bank account. ([CG-MCE-036#S02](#s-CG-MCE-036-S02))

- See above: Because of the payout cutoff schedule, there can be a discrepancy between the orders a seller processes on a given business day (shown in the Square Dashboard balance) and the funds in the seller's bank account. ([CG-MCE-036#S03](#s-CG-MCE-036-S03))

- See above: Square deducts its processing fees before funds are transferred to the seller's linked bank account. ([CG-MCE-036#S04](#s-CG-MCE-036-S04))

- See above: Square's payment processing fees are taken out of the total amount of each transaction, and that total includes tax and tip. ([CG-MCE-036#S05](#s-CG-MCE-036-S05))

- <a id="s-CG-MCE-036-S07"></a>A Square Payout object represents a payout, which is the sum of all transactions included in a transfer of funds from the seller's Square account to an external banking destination. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation)_ `CG-MCE-036#S07`
  > “A Payout object represents a payout, which is the sum of all transactions included in a transfer of funds from a seller’s Square account to an external banking destination.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; How the Payouts API works > Payout object, first paragraph. Verified 2026-09-09.

- See above: Under Square's negotiated Cost Plus pricing plan, Square charges an estimated fee at the time of each transaction and makes a one-time adjustment at the end of the month to capture the final fee. ([CG-MCE-036#S08](#s-CG-MCE-036-S08))

- See above: Under Square's negotiated Gross Settlement setup, Square does not charge transaction fees upfront but debits all processing fees in one monthly lump sum, generally on the 10th of every month unless the seller and Square arrange otherwise. ([CG-MCE-036#S10](#s-CG-MCE-036-S10))

- See above: Square charges a service fee for Instant Deposit, and an Instant Deposit generates a Payout object together with an associated PayoutEntry of type DEPOSIT_FEE. ([CG-MCE-036#S12](#s-CG-MCE-036-S12))

- See above: On Stripe, a payout is a transfer of funds from the account's available balance to the account holder's bank account. ([CG-MCE-036#S13](#s-CG-MCE-036-S13))

- See above: Stripe distinguishes payout schedule (the cadence at which funds are paid out) from settlement timing (how long funds take to become available); settlement timing varies by country and is typically expressed as 'T+X' days. ([CG-MCE-036#S15](#s-CG-MCE-036-S15))

- See above: For settlement and payout timing, 'business days' means working days only — typically Monday through Friday — excluding public holidays. ([CG-MCE-036#S16](#s-CG-MCE-036-S16))

- See above: A payout scheduled on a weekend or holiday arrives on the next business day. ([CG-MCE-036#S17](#s-CG-MCE-036-S17))

- See above: The amount of each Stripe payout reflects the account's available balance at the moment the payout was created. ([CG-MCE-036#S18](#s-CG-MCE-036-S18))

- See above: The payments balance represents all incoming transactions from customer charges; when a customer purchases using a card or a local payment method, the funds pass through the payments balance and eventually settle. ([CG-MCE-036#S20](#s-CG-MCE-036-S20))

- See above: Refunds initiated by a customer and disputes filed by a customer result in funds being deducted from the same payments balance that receives charges. ([CG-MCE-036#S21](#s-CG-MCE-036-S21))

- See above: Funds in the pending state represent incoming transactions that have not yet settled into the account's balance. ([CG-MCE-036#S22](#s-CG-MCE-036-S22))

- See above: In the example given, a card payment appears in the pending balance as the charge amount less Stripe's fee — that is, Stripe's fee is already deducted before the amount reaches the balance — and it stays pending until settlement. This is stated as an example, not as a general rule for all payment methods. ([CG-MCE-036#S23](#s-CG-MCE-036-S23))

- See above: In Stripe's own example, a 100 USD card payment made on a Monday in the US is initially pending and becomes available in the balance on the Wednesday, 2 business days later — so funds available on a given day derive from a payment made 2 business days earlier in that example. ([CG-MCE-036#S24](#s-CG-MCE-036-S24))

- <a id="s-CG-MCE-036-S25"></a>Stripe sometimes may create a reserve balance on an account holder's behalf so the account can cover expected incoming refunds or disputes; the page states this as an occasional possibility, not as routine. _(jurisdiction: Stripe-supported countries generally; page served in the Canada / English (United States) locale, entity_scope: holders of a Stripe account, platform: Stripe, platform_edition: docs.stripe.com live documentation, fetched 2026-09-08, conditions: 'sometimes' — at Stripe's discretion, tied to expected incoming refunds or disputes)_ `CG-MCE-036#S25`
  > “Sometimes, Stripe might create a reserve balance on your behalf to ensure that your Stripe account can cover any expected incoming refunds or disputes.” — [Stripe, Inc. — Balances and settlement time](https://docs.stripe.com/payments/balances), current live documentation at docs.stripe.com/payments/balances, page served in the Canada / English (United States) locale; fetched 2026-09-08 (snapshot sha256 40364ca6...); Balance types > Reserve balance. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S26"></a>Funds held in the reserve balance cannot be paid out or transferred until the reserve hold period is complete. _(jurisdiction: Stripe-supported countries generally; page served in the Canada / English (United States) locale, entity_scope: Stripe accounts that have a reserve balance, platform: Stripe, platform_edition: docs.stripe.com live documentation, fetched 2026-09-08, conditions: restriction lasts until the reserve hold period is complete)_ `CG-MCE-036#S26`
  > “The reserve balance holds funds that you can’t pay out or transfer until the reserve hold period is complete.” — [Stripe, Inc. — Balances and settlement time](https://docs.stripe.com/payments/balances), current live documentation at docs.stripe.com/payments/balances, page served in the Canada / English (United States) locale; fetched 2026-09-08 (snapshot sha256 40364ca6...); Balance types > Reserve balance. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S45"></a>In Square's Instant Deposit example, the three CHARGE entries' net_amount values total $71.79 and, after subtracting the single DEPOSIT_FEE net_amount of $1.26, equal the $70.73 transferred to the card - showing the payout entries summing to the transferred amount. _(jurisdiction: United States (example is denominated in USD), entity_scope: Square sellers using Instant Deposit; illustrative example only, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: presented as a worked example, not as a general rule)_ `CG-MCE-036#S45`
  > “A call to ListPayoutEntries returns the following PayoutEntry objects for the example Payout . In this case, there are three CHARGE entries. The sum of their net_amount values totals $71.79. Subtracting the one DEPOSIT_FEE net_amount of $1.26, the total value transferred in the payout to the card is $70.73.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Advanced payout types > Instant Deposit, paragraph introducing the ListPayoutEntries example. Verified 2026-09-09.

_Partly established. Established: the settlement period the payout covers (S01); the fees withheld from the payout (S04, S05, S12, S23, S45); the reserves netted into the transfer (S26, S55). Missing: the reversals netted into the transfer; the periodic charges netted into the transfer._

## Getting the settlement detail behind a specific transfer
<a id="need-CG-MCE-036-P2"></a>

- <a id="s-CG-MCE-036-S28"></a>Stripe states that its Payout reconciliation report helps a user match payouts received in their bank account with the batches of payments and other transactions those payouts relate to. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe users receiving payouts to a bank account, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08)_ `CG-MCE-036#S28`
  > “The Payout reconciliation report helps you match the payouts you receive in your bank account with the batches of payments and other transactions that they relate to.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Payout reconciliation report — introduction, first paragraph. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S29"></a>Stripe states that the Payout reconciliation section breaks down the automatic payouts received in the user's bank account during the selected date range, and that the transactions included in those settlement batches are grouped by reporting category. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe users receiving automatic payouts, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08, conditions: automatic payouts received during the selected date range)_ `CG-MCE-036#S29`
  > “The Payout reconciliation section provides a breakdown of the automatic payouts that were received in your bank account during the selected date range. The transactions included in those settlement batches are grouped by reporting category .” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Payout reconciliation report — introduction; description of the 'Payout reconciliation' section. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S30"></a>Stripe states that the report's Balance summary section shows the starting and ending Stripe balance for the selected date range plus a high-level summary of activity in the period. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe users of the payout reconciliation report, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08, conditions: for the selected date range)_ `CG-MCE-036#S30`
  > “The Balance summary section shows your starting and ending Stripe balance for the selected date range, along with a high level summary of your activity during the period.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Payout reconciliation report — introduction; description of the 'Balance summary' section. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S31"></a>Stripe states that the Ending balance reconciliation section provides a similar breakdown of the transactions that had not been settled as of the report's end date. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe users of the payout reconciliation report, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08, conditions: transactions unsettled as of the report's end date)_ `CG-MCE-036#S31`
  > “The Ending balance reconciliation section provides a similar breakdown of the transactions that hadn’t been settled as of the report’s end date.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Payout reconciliation report — introduction; description of the 'Ending balance reconciliation' section. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S32"></a>Stripe states that the Itemized download provides the full list of the individual transactions summarised in the Dashboard, and that custom metadata associated with those transactions can be included to speed up reconciliation. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe Dashboard users of the payout reconciliation report, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08; report version payout_reconciliation.itemized.7)_ `CG-MCE-036#S32`
  > “Itemized : This downloads the full list of individual transactions that are summarized in the Dashboard. You can include custom metadata associated with those transactions to speed up the reconciliation process.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Downloading data — 'Itemized' download type. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S33"></a>Stripe states that the data displayed in a section of the report can be downloaded as a CSV file by clicking Download in the upper right corner of that section. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe Dashboard users of the payout reconciliation report, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08)_ `CG-MCE-036#S33`
  > “You can download the data displayed in a section of the report as a CSV file by clicking Download in the upper right corner of that section.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Downloading data. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S34"></a>Stripe states that a user starts using the report by selecting a date range with the controls at the top of the screen. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe Dashboard users of the payout reconciliation report, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08)_ `CG-MCE-036#S34`
  > “To get started, use the controls at the top of the screen to select a date range.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Payout reconciliation report — introduction, after the Note callout. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S35"></a>Stripe states the payout reconciliation report is available only to users with automatic payouts enabled, or to a platform on manual payouts whose Connected Accounts have automatic payouts enabled, and that it is optimised for users who reconcile each payout's transactions as a settlement batch. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe users with automatic payouts enabled, or platforms on manual payouts whose Connected Accounts have automatic payouts enabled, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08, conditions: automatic payouts enabled on the account, or platform on manual payouts with Connected Accounts on automatic payouts)_ `CG-MCE-036#S35`
  > “The payout reconciliation report is only available for users with automatic payouts enabled , or a platform on manual payouts whose Connected Accounts have automatic payouts enabled, and is optimized for users who prefer to reconcile the transactions included in each payout as a settlement batch.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Payout reconciliation report — introduction, second paragraph. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S36"></a>Stripe directs users on manual payouts (who are not a platform whose Connected Accounts have automatic payouts enabled), or who prefer to track and reconcile the Stripe balance like a bank account, to the Balance report instead. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe users on manual payouts, or users preferring balance-style reconciliation, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08, conditions: user is on manual payouts and is not a platform whose Connected Accounts have automatic payouts enabled, or prefers balance-style reconciliation)_ `CG-MCE-036#S36`
  > “If you use manual payouts (and are not a platform whose Connected Accounts have automatic payouts enabled) or prefer to track and reconcile your Stripe balance like a bank account, see the Balance report instead.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Payout reconciliation report — introduction, second paragraph. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S37"></a>Stripe states that because the user controls the timing and amount of instant payouts, Stripe cannot identify which transactions are included in each instant payout, and the user is responsible for reconciling instant payouts against their transaction history. _(jurisdiction: Stripe platform documentation; page rendered with account region 'Canada' / locale 'English (United States)' — the document states no country-specific limitation, entity_scope: Stripe users taking instant payouts, platform: Stripe, platform_edition: docs.stripe.com Payout reconciliation report page, edition fetched 2026-09-08, conditions: applies to instant payouts only)_ `CG-MCE-036#S37`
  > “You control the timing and amount of instant payouts, so Stripe can’t identify which transactions are included in each payout. You’re responsible for reconciling instant payouts against your transaction history.” — [Stripe, Inc. — Payout reconciliation report](https://docs.stripe.com/reports/payout-reconciliation), current live documentation, fetched 2026-09-08; report versions payout_reconciliation.summary.2 / payout_reconciliation.itemized.7; data-availability example dated September 2025; page rendered with account region 'Canada' and locale 'English (United States)'; Payout reconciliation report — 'Note' callout following the introduction. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S39"></a>The Square Payout object summarises a transfer of funds and is returned by the ListPayouts and GetPayout calls. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers and applications calling the Payouts API, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation)_ `CG-MCE-036#S39`
  > “Payout summarizes a transfer of funds. Calls to ListPayouts and GetPayout return Payout objects.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Overview (section "Overview"), bullet list after "A payout generates a Payout object and corresponding PayoutEntry objects". Verified 2026-09-09.

- <a id="s-CG-MCE-036-S40"></a>The PayoutEntry object lists each transaction included in a Payout, and PayoutEntry objects are returned by calls to ListPayoutEntries. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers and applications calling the Payouts API, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation)_ `CG-MCE-036#S40`
  > “PayoutEntry lists each transaction included in a Payout . Calls to ListPayoutEntries return PayoutEntry objects.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Overview (section "Overview"), bullet list after "A payout generates a Payout object and corresponding PayoutEntry objects". Verified 2026-09-09.

- <a id="s-CG-MCE-036-S42"></a>The end_to_end_id is a unique payout ID that might appear on the seller's bank statement if the seller is based in the United States, and the seller must enable the automatic transfer setting for the field to appear. _(jurisdiction: United States (appearance on the bank statement stated only for US-based sellers), entity_scope: Square sellers based in the United States, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: appearance on the bank statement is hedged ('might appear'); requires the automatic transfer setting to be enabled)_ `CG-MCE-036#S42`
  > “end_to_end_id - A unique ID for the payout that might appear on the seller's bank statement, if the seller is based in the United States. The seller must enable the automatic transfer setting for the end_to_end_id field to appear.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; How the Payouts API works > Payout object, key response fields list, "end_to_end_id". Verified 2026-09-09.

- <a id="s-CG-MCE-036-S43"></a>Square states that the Payouts API can be used to reconcile a seller's Square Dashboard balance to their bank account balance, and that its calls can also be combined with Payments API and Orders API requests to model the seller's Square balance in an application. _(jurisdiction: Square-supported markets (page names the United States, United Kingdom, Canada, Australia and Japan), entity_scope: Square sellers and applications calling the Payouts API, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: stated as a capability ('you can'), not a required procedure)_ `CG-MCE-036#S43`
  > “With the Payouts API, you can reconcile a seller's Square Dashboard balance to their bank account balance. You can also combine calls to the Payouts API with requests to the Payments API and Orders API to model the seller’s Square balance in your application.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Overview (section "Overview"), paragraph following the Payout/PayoutEntry bullets. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S44"></a>A payout.payout_fee field is returned for an Instant Deposit transferred to a card but not for one transferred to a bank account, and Square advises always using PayoutEntry rather than payout.payout_fee to calculate fees, for consistency. _(jurisdiction: United States, United Kingdom, Canada, Australia (per the Instant Deposit availability note), entity_scope: Square sellers and applications using Instant Deposit, platform: Square (Block, Inc.), platform_edition: Payouts API, current live documentation, conditions: field presence depends on whether the destination is a card or a bank account)_ `CG-MCE-036#S44`
  > “If the Instant Deposit is transferred to a card, a payout.payout_fee is also returned. An Instant Deposit transferred to bank accounts doesn't return this field. For consistency, always use PayoutEntry instead of payout.payout_fee to calculate fees.” — [Block, Inc. (Square Developer documentation) — Payouts API Overview](https://developer.squareup.com/docs/payouts-api/overview), current live Square Developer documentation page, fetched 2026-09-08; page carries no explicit last-updated stamp; footer copyright 2026 Square, Inc.; Advanced payout types > Instant Deposit, "Important" callout. Verified 2026-09-09.

- See above: In Square's Instant Deposit example, the three CHARGE entries' net_amount values total $71.79 and, after subtracting the single DEPOSIT_FEE net_amount of $1.26, equal the $70.73 transferred to the card - showing the payout entries summing to the transferred amount. ([CG-MCE-036#S45](#s-CG-MCE-036-S45))

## What the payout or settlement report shows, and how to pull it
<a id="need-CG-MCE-036-C2"></a>

- See above: Square charges a service fee for Instant Deposit, and an Instant Deposit generates a Payout object together with an associated PayoutEntry of type DEPOSIT_FEE. ([CG-MCE-036#S12](#s-CG-MCE-036-S12))

- See above: Stripe states that its Payout reconciliation report helps a user match payouts received in their bank account with the batches of payments and other transactions those payouts relate to. ([CG-MCE-036#S28](#s-CG-MCE-036-S28))

- See above: Stripe states that the Payout reconciliation section breaks down the automatic payouts received in the user's bank account during the selected date range, and that the transactions included in those settlement batches are grouped by reporting category. ([CG-MCE-036#S29](#s-CG-MCE-036-S29))

- See above: Stripe states that the report's Balance summary section shows the starting and ending Stripe balance for the selected date range plus a high-level summary of activity in the period. ([CG-MCE-036#S30](#s-CG-MCE-036-S30))

- See above: Stripe states that the Ending balance reconciliation section provides a similar breakdown of the transactions that had not been settled as of the report's end date. ([CG-MCE-036#S31](#s-CG-MCE-036-S31))

- See above: Stripe states that the Itemized download provides the full list of the individual transactions summarised in the Dashboard, and that custom metadata associated with those transactions can be included to speed up reconciliation. ([CG-MCE-036#S32](#s-CG-MCE-036-S32))

- See above: Stripe states that the data displayed in a section of the report can be downloaded as a CSV file by clicking Download in the upper right corner of that section. ([CG-MCE-036#S33](#s-CG-MCE-036-S33))

- See above: Stripe states that a user starts using the report by selecting a date range with the controls at the top of the screen. ([CG-MCE-036#S34](#s-CG-MCE-036-S34))

- See above: Stripe states the payout reconciliation report is available only to users with automatic payouts enabled, or to a platform on manual payouts whose Connected Accounts have automatic payouts enabled, and that it is optimised for users who reconcile each payout's transactions as a settlement batch. ([CG-MCE-036#S35](#s-CG-MCE-036-S35))

- See above: Stripe directs users on manual payouts (who are not a platform whose Connected Accounts have automatic payouts enabled), or who prefer to track and reconcile the Stripe balance like a bank account, to the Balance report instead. ([CG-MCE-036#S36](#s-CG-MCE-036-S36))

- See above: Stripe states that because the user controls the timing and amount of instant payouts, Stripe cannot identify which transactions are included in each instant payout, and the user is responsible for reconciling instant payouts against their transaction history. ([CG-MCE-036#S37](#s-CG-MCE-036-S37))

- See above: The Square Payout object summarises a transfer of funds and is returned by the ListPayouts and GetPayout calls. ([CG-MCE-036#S39](#s-CG-MCE-036-S39))

- See above: The PayoutEntry object lists each transaction included in a Payout, and PayoutEntry objects are returned by calls to ListPayoutEntries. ([CG-MCE-036#S40](#s-CG-MCE-036-S40))

- See above: The end_to_end_id is a unique payout ID that might appear on the seller's bank statement if the seller is based in the United States, and the seller must enable the automatic transfer setting for the field to appear. ([CG-MCE-036#S42](#s-CG-MCE-036-S42))

- See above: Square states that the Payouts API can be used to reconcile a seller's Square Dashboard balance to their bank account balance, and that its calls can also be combined with Payments API and Orders API requests to model the seller's Square balance in an application. ([CG-MCE-036#S43](#s-CG-MCE-036-S43))

- See above: A payout.payout_fee field is returned for an Instant Deposit transferred to a card but not for one transferred to a bank account, and Square advises always using PayoutEntry rather than payout.payout_fee to calculate fees, for consistency. ([CG-MCE-036#S44](#s-CG-MCE-036-S44))

## Recording sales at the gross amount and the fee as an expense
<a id="need-CG-MCE-036-P3"></a>

_Not established from an authoritative source._

## The recognised treatment of card sales, fees and the settlement clearing balance
<a id="need-CG-MCE-036-C3"></a>

_Partly established. Established: the recognised treatment of settlement timing (S46); what a balance left in the card settlement clearing account represents (S46). Missing: revenue recognised at the amount charged to the customer; the processing fee recognised as an expense; the effect of recording the net transfer instead; the expectation that the balance is investigated to its components rather than adjusted away._

_Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference._

## Using a clearing account so the money is only counted once
<a id="need-CG-MCE-036-P4"></a>

- <a id="s-CG-MCE-036-S46"></a>A cash clearing account records incoming and outgoing cash transactions not yet fully reconciled and acts as an intermediate holding place where receipts and disbursements have timing differences with bank postings; once the bank confirms the transactions, the entries are moved out of the clearing account to the correct final accounts. _(jurisdiction: United States (US publisher); described as general bookkeeping practice, not a jurisdiction-specific rule, entity_scope: businesses with bank timing differences on receipts and disbursements, accounting_basis: double-entry general ledger accounting, conditions: applies to cash transactions not yet fully reconciled)_ `CG-MCE-036#S46`
  > “A cash clearing account records incoming and outgoing cash transactions that are not yet fully reconciled. It acts as an intermediate holding place when receipts and disbursements have timing differences with bank postings. Once the bank confirms the transactions, entries are moved from the clearing account to the correct final accounts.” — [AccountingTools, Inc. (author Steven Bragg) — Clearing account definition](https://www.accountingtools.com/articles/clearing-account), 2026-01-22; Section heading: "Types of Clearing Accounts", bullet "Cash clearing account". Verified 2026-09-09.

- <a id="s-CG-MCE-036-S47"></a>As an illustrative example, a customer deposit may first be posted to the cash clearing account and remain there until the bank officially processes it the following day — an example of money held between receipt and the bank, not a requirement. _(jurisdiction: United States (US publisher); illustrative example only, entity_scope: businesses receiving customer deposits, accounting_basis: double-entry general ledger accounting, conditions: stated as an example; hedged: "may first hit")_ `CG-MCE-036#S47`
  > “For example, a deposit from a customer may first hit the cash clearing account until the bank officially processes it the next day.” — [AccountingTools, Inc. (author Steven Bragg) — Clearing account definition](https://www.accountingtools.com/articles/clearing-account), 2026-01-22; Section heading: "Types of Clearing Accounts", bullet "Cash clearing account", example sentence. Verified 2026-09-09.

_Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: high quality professional secondary reference, official platform documentation._

## How accounting systems support a card settlement clearing account
<a id="need-CG-MCE-036-C4"></a>

_Not established from an authoritative source._

## What is left sitting in the clearing account, and how to investigate it
<a id="need-CG-MCE-036-P5"></a>

- See above: Stripe states that the Ending balance reconciliation section provides a similar breakdown of the transactions that had not been settled as of the report's end date. ([CG-MCE-036#S31](#s-CG-MCE-036-S31))

- See above: A cash clearing account records incoming and outgoing cash transactions not yet fully reconciled and acts as an intermediate holding place where receipts and disbursements have timing differences with bank postings; once the bank confirms the transactions, the entries are moved out of the clearing account to the correct final accounts. ([CG-MCE-036#S46](#s-CG-MCE-036-S46))

- <a id="s-CG-MCE-036-S48"></a>Clearing accounts are part of normal processing, while suspense accounts signal exceptions requiring investigation. _(jurisdiction: United States (US publisher); stated as general bookkeeping practice, entity_scope: general businesses, accounting_basis: double-entry general ledger accounting)_ `CG-MCE-036#S48`
  > “Clearing accounts are part of normal processing, while suspense accounts signal exceptions requiring investigation.” — [AccountingTools, Inc. (author Steven Bragg) — Clearing account definition](https://www.accountingtools.com/articles/clearing-account), 2026-01-22; Section heading: "FAQs" — question "How do clearing accounts differ from suspense accounts?", final sentence. Verified 2026-09-09.

_Partly established. Established: sales settled but not yet transferred as part of a balance remaining in the clearing account (S46); unmatched deductions as part of a balance remaining in the clearing account (S46); amounts withheld as part of a balance remaining in the clearing account (S26, S55). Missing: how the user investigates the balance._

_Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference, official platform documentation._

## Refunds, reserves and holds, and account charges inside the transfer
<a id="need-CG-MCE-036-P6"></a>

- See above: Under Square's negotiated Gross Settlement setup, Square does not charge transaction fees upfront but debits all processing fees in one monthly lump sum, generally on the 10th of every month unless the seller and Square arrange otherwise. ([CG-MCE-036#S10](#s-CG-MCE-036-S10))

- See above: Refunds initiated by a customer and disputes filed by a customer result in funds being deducted from the same payments balance that receives charges. ([CG-MCE-036#S21](#s-CG-MCE-036-S21))

- See above: Stripe sometimes may create a reserve balance on an account holder's behalf so the account can cover expected incoming refunds or disputes; the page states this as an occasional possibility, not as routine. ([CG-MCE-036#S25](#s-CG-MCE-036-S25))

- See above: Funds held in the reserve balance cannot be paid out or transferred until the reserve hold period is complete. ([CG-MCE-036#S26](#s-CG-MCE-036-S26))

- <a id="s-CG-MCE-036-S49"></a>The refund reporting category covers payments refunded to customers and excludes charge failures and partial capture reversals, which Stripe lists separately. _(jurisdiction: Stripe platform-wide documentation, served in the Canada / English (United States) locale edition, entity_scope: Stripe accounts issuing refunds to customers, platform: Stripe, platform_edition: current live Stripe Docs page, no version stated)_ `CG-MCE-036#S49`
  > “Payments you’ve refunded to your customers. (Does not include charge failures or partial capture reversals, which are listed separately.)” — [Stripe, Inc. — Reporting categories and types](https://docs.stripe.com/reports/reporting-categories), current live Stripe Docs page (no version or revision date printed on the page); served in the Canada / English (United States) locale; fetched 2026-09-08; Reporting categories reference > Payments-related reporting categories > refund. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S51"></a>The balance transaction that reverses an uncaptured authorisation amount carries type=refund, and Stripe labels it with the distinct reporting category partial_capture_reversal so it can be handled separately from an ordinary refund. _(jurisdiction: Stripe platform-wide documentation, served in the Canada / English (United States) locale edition, entity_scope: Stripe accounts that separately authorize and capture payments, platform: Stripe, platform_edition: current live Stripe Docs page, no version stated, conditions: the suggested use ('perhaps counting them against the initial sale amount') is offered as a possibility, not a requirement)_ `CG-MCE-036#S51`
  > “The balance transaction reversing the uncaptured portion has type=refund , just as if you had refunded a portion of a sale at some later time. To allow separate handling of these objects (perhaps counting them against the initial sale amount, rather than as a separate refund) we label these with the distinct reporting category partial _ capture _ reversal .” — [Stripe, Inc. — Reporting categories and types](https://docs.stripe.com/reports/reporting-categories), current live Stripe Docs page (no version or revision date printed on the page); served in the Canada / English (United States) locale; fetched 2026-09-08; The reporting category field > A separate category for partial-capture reversals. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S52"></a>The payment_network_reserve_hold reporting category covers funds that a payment network holds in reserve, risk mitigation being given as an example reason. _(jurisdiction: Stripe platform-wide documentation, served in the Canada / English (United States) locale edition, entity_scope: Stripe accounts whose funds are held in reserve by a payment network, platform: Stripe, platform_edition: current live Stripe Docs page, no version stated, conditions: reason given as an example ('for example, to mitigate risk'))_ `CG-MCE-036#S52`
  > “Funds that a payment network holds in reserve (for example, to mitigate risk).” — [Stripe, Inc. — Reporting categories and types](https://docs.stripe.com/reports/reporting-categories), current live Stripe Docs page (no version or revision date printed on the page); served in the Canada / English (United States) locale; fetched 2026-09-08; Reporting categories reference > Balance-related reporting categories > payment_network_reserve_hold. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S54"></a>Where Stripe holds an account's funds in reserve to mitigate risk, two balance transactions are created: one debiting the funds from the balance and a second crediting them back at the end of the reserve period. _(jurisdiction: Stripe platform-wide documentation, served in the Canada / English (United States) locale edition, entity_scope: Stripe accounts whose funds Stripe holds in reserve for risk, platform: Stripe, platform_edition: current live Stripe Docs page, no version stated, conditions: applies where Stripe holds funds in reserve to mitigate risk)_ `CG-MCE-036#S54`
  > “When Stripe holds your funds in reserve to mitigate risk, two balance transactions are created: one to debit the funds from your balance, and a second to credit the funds back to your balance at the end of the reserve period.” — [Stripe, Inc. — Reporting categories and types](https://docs.stripe.com/reports/reporting-categories), current live Stripe Docs page (no version or revision date printed on the page); served in the Canada / English (United States) locale; fetched 2026-09-08; Reporting categories reference > Balance-related reporting categories > risk_reserved_funds. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S55"></a>The payout_minimum_balance_hold reporting category represents a minimum balance held back from a payout. _(jurisdiction: Stripe platform-wide documentation, served in the Canada / English (United States) locale edition, entity_scope: Stripe accounts subject to a payout minimum balance hold, platform: Stripe, platform_edition: current live Stripe Docs page, no version stated)_ `CG-MCE-036#S55`
  > “Minimum balance held from a payout.” — [Stripe, Inc. — Reporting categories and types](https://docs.stripe.com/reports/reporting-categories), current live Stripe Docs page (no version or revision date printed on the page); served in the Canada / English (United States) locale; fetched 2026-09-08; Reporting categories reference > Balance-related reporting categories > payout_minimum_balance_hold. Verified 2026-09-09.

- <a id="s-CG-MCE-036-S56"></a>The fee reporting category covers fees for Stripe software and services, with Radar, Connect, Billing and Identity given as examples. _(jurisdiction: Stripe platform-wide documentation, served in the Canada / English (United States) locale edition, entity_scope: Stripe accounts subscribing to Stripe software and services, platform: Stripe, platform_edition: current live Stripe Docs page, no version stated, conditions: products listed as examples ('for example'), not an exhaustive list)_ `CG-MCE-036#S56`
  > “Fees for Stripe software and services (for example, for Radar , Connect , Billing , and Identity ).” — [Stripe, Inc. — Reporting categories and types](https://docs.stripe.com/reports/reporting-categories), current live Stripe Docs page (no version or revision date printed on the page); served in the Canada / English (United States) locale; fetched 2026-09-08; Reporting categories reference > Balance-related reporting categories > fee. Verified 2026-09-09.

_Required authority: high quality professional secondary reference, official platform documentation. Highest achieved: official platform documentation._

## Presenting refunds, withheld amounts and periodic charges separately from processing fees
<a id="need-CG-MCE-036-C5"></a>

_Required authority: high quality professional secondary reference. Highest achieved: official platform documentation._

## When the settlement period straddles your period end
<a id="need-CG-MCE-036-P7"></a>

_Not established from an authoritative source._

_Required authority: authoritative professional or accounting standard. Highest achieved: official platform documentation._

## The tie-out that proves the split is right
<a id="need-CG-MCE-036-P8"></a>

- See above: A Square Payout object represents a payout, which is the sum of all transactions included in a transfer of funds from the seller's Square account to an external banking destination. ([CG-MCE-036#S07](#s-CG-MCE-036-S07))

- See above: Square states that when reconciling transactions for a Cost Plus seller you need to account for estimated versus final transactions. ([CG-MCE-036#S09](#s-CG-MCE-036-S09))

- See above: Square states that when reconciling transactions for a Gross Settlement seller you need to account for the monthly lump sum fee debit. ([CG-MCE-036#S11](#s-CG-MCE-036-S11))

- See above: Stripe states that the Payout reconciliation section breaks down the automatic payouts received in the user's bank account during the selected date range, and that the transactions included in those settlement batches are grouped by reporting category. ([CG-MCE-036#S29](#s-CG-MCE-036-S29))

- See above: Stripe states that the report's Balance summary section shows the starting and ending Stripe balance for the selected date range plus a high-level summary of activity in the period. ([CG-MCE-036#S30](#s-CG-MCE-036-S30))

- See above: Stripe states that the Ending balance reconciliation section provides a similar breakdown of the transactions that had not been settled as of the report's end date. ([CG-MCE-036#S31](#s-CG-MCE-036-S31))

- See above: Stripe states that the Itemized download provides the full list of the individual transactions summarised in the Dashboard, and that custom metadata associated with those transactions can be included to speed up reconciliation. ([CG-MCE-036#S32](#s-CG-MCE-036-S32))

- See above: Stripe states that because the user controls the timing and amount of instant payouts, Stripe cannot identify which transactions are included in each instant payout, and the user is responsible for reconciling instant payouts against their transaction history. ([CG-MCE-036#S37](#s-CG-MCE-036-S37))

- See above: Square states that the Payouts API can be used to reconcile a seller's Square Dashboard balance to their bank account balance, and that its calls can also be combined with Payments API and Orders API requests to model the seller's Square balance in an application. ([CG-MCE-036#S43](#s-CG-MCE-036-S43))

- See above: A payout.payout_fee field is returned for an Instant Deposit transferred to a card but not for one transferred to a bank account, and Square advises always using PayoutEntry rather than payout.payout_fee to calculate fees, for consistency. ([CG-MCE-036#S44](#s-CG-MCE-036-S44))

- See above: In Square's Instant Deposit example, the three CHARGE entries' net_amount values total $71.79 and, after subtracting the single DEPOSIT_FEE net_amount of $1.26, equal the $70.73 transferred to the card - showing the payout entries summing to the transferred amount. ([CG-MCE-036#S45](#s-CG-MCE-036-S45))

_Partly established. Established: gross sales less fees, refunds and other withheld amounts equalling the transfer received (S45). Missing: the settlement records the merchant must keep to be able to reproduce it._

_Required authority: high quality professional secondary reference, official platform documentation. Highest achieved: official platform documentation._

## The arithmetic check and the settlement records behind it
<a id="need-CG-MCE-036-C6"></a>

_Partly established. Established: the arithmetic check by which gross sales less fees, refunds and other withheld amounts is reconciled to the net amount transferred (S07, S45). Missing: what settlement documentation a merchant must retain; that the merchant must be able to reproduce that settlement documentation._

_Required authority: high quality professional secondary reference. Highest achieved: official platform documentation._

## Not yet fully established from an authoritative source

- Establish how a card payment processor composes a payout: the settlement period it covers, the fees withheld from it, and the reversals, reserves and periodic charges netted into the transfer. _(partly established)_
- Establish the recognised treatment of card sales, processing fees and settlement timing — revenue at the amount charged to the customer with the processing fee as an expense — and the effect of recording the net transfer instead, together with what a balance left in the card settlement clearing account represents and the expectation that it is investigated to its components rather than adjusted away. _(partly established; below the required authority class)_
- Establish how mainstream small-business accounting systems support a clearing or holding account for card settlements and the matching of a net transfer against the sales and fees behind it. _(not established)_
- Establish how customer refunds and reversals netted into a payout, amounts a processor withholds as a reserve or hold, and periodic charges relating to the merchant account rather than to a sale, are presented separately from transaction processing fees. _(established; below the required authority class)_
- Establish the arithmetic check by which gross sales less fees, refunds and other withheld amounts is reconciled to the net amount transferred, and what settlement documentation a merchant must retain and be able to reproduce in order to evidence how a transfer was split into gross sales, fees and other deductions. _(partly established; below the required authority class)_
- Explain why the amount that arrives from a processor does not correspond to a day's sales: the settlement period it actually covers, the fees withheld before transfer, and the reversals, reserves and charges netted into it. _(partly established)_
- Establish that revenue is recorded at the amount the customer paid and the processing fee is recorded as an expense, and explain what recording the net transfer as revenue does to both the reported sales figure and the expense side. _(not established)_
- Explain the clearing or holding account mechanism: card sales enter it when they occur, the transfer leaves it when it lands, and the bank line is matched against it — so the same money is recorded once and the deposit still ties. _(established; below the required authority class)_
- Explain what a balance remaining in the clearing account represents — sales settled but not yet transferred, unmatched deductions, amounts withheld — and how the user investigates it. _(partly established; below the required authority class)_
- Explain how refunds and reversals, amounts withheld as a reserve or hold, and periodic charges that relate to the account rather than to a sale are each separated out of the transfer and presented. _(established; below the required authority class)_
- Address a settlement period that straddles a period end: what has to happen at close so the sales and the transfer that pays them are each reflected in the right period. _(not established; below the required authority class)_
- Establish the arithmetic tie-out that proves the split is right — gross sales less fees, refunds and other withheld amounts equalling the transfer received — and the settlement records the merchant must keep to be able to reproduce it. _(partly established; below the required authority class)_

## Related

- [A customer paid part of an invoice, or sent one payment covering several invoices, or paid too much — how do I record it against their account?](https://uppago.com/resources/a-customer-paid-part-of-an-invoice-or-sent-one-payment-covering-several-invoices)
- [A customer disputed a card payment and the processor pulled the money back — how do I record the chargeback and what records do I need?](https://uppago.com/resources/a-customer-disputed-a-card-payment-and-the-processor-pulled-the-money-back-how)
- [I sell through an online marketplace that takes the money, keeps its fees, and collects the sales tax for me — how do I record those sales?](https://uppago.com/resources/i-sell-through-an-online-marketplace-that-takes-the-money-keeps-its-fees-and)
- [How do I get a day's sales from my register or sales system into the books without double-counting the deposit?](https://uppago.com/resources/how-do-i-get-a-day-s-sales-from-my-register-or-sales-system-into-the-books)
- [The 1099-K from my payment processor is much higher than the sales in my books — how do I reconcile the two?](https://uppago.com/resources/the-1099-k-from-my-payment-processor-is-much-higher-than-the-sales-in-my-books)

_Reference date 2026-09-07. Statements are quoted verbatim from their sources; scope and verification dates are shown on each._