## Stripe Reporting and Revenue Recognition

This documentation section covers Stripe's reporting capabilities and its Revenue Recognition feature, which helps automate accrual accounting processes.

### Financial Reporting

Stripe provides various reports to help businesses understand their financial activity. These reports can be accessed through the Stripe Dashboard or downloaded as CSV files for further analysis and accounting tasks.

*   **Balance Report:** Similar to a bank statement, this report helps reconcile your Stripe balance and provides a categorized transaction history. It's useful for businesses that treat their Stripe account as a bank account for accounting purposes.
*   **Payout Reconciliation Report:** This report allows you to match payouts received in your bank account with the specific batches of transactions they settle. It's designed for users with automatic payouts who prefer to reconcile transactions on a per-payout basis.
*   **Bank Reconciliation Report:** This report enables reconciliation of Stripe payouts with cash in your bank account, providing a monthly summary of account activity and its impact on payouts. It's currently available for US-based Stripe accounts with automated payouts.
*   **Fees Report:** This report details all fees charged by Stripe, networks, and external partners across various products and services.
*   **Standalone Fees:** This page explains how Stripe applies transaction fees separately from the initial transaction, with fees applied later (typically within 36 hours).
*   **Stripe Fee Credits:** Information on how Stripe fee credits are applied to offset service costs, including their expiration and application order.
*   **Reporting Categories and Types:** Understanding the `reporting_category` field on `BalanceTransaction` objects, which provides a more useful grouping for finance and reporting than the `type` field.
*   **How Report Configuration Works:** Details on common report configuration settings, including filters for date range, currency, and connected accounts, as well as time zone customization.

### Revenue Recognition

Stripe Revenue Recognition automates accrual accounting processes, helping businesses comply with accounting standards like ASC 606 and IFRS 15. It handles revenue calculation, deferral, and reporting for various Stripe transactions.

#### Core Features and Concepts

*   **How Revenue Recognition Works:** Explains the fundamental principles of recognizing and deferring revenue according to GAAP, and how Stripe Revenue Recognition simplifies this process.
*   **Revenue Recognition Reports:** Provides an overview of the reports generated by Stripe Revenue Recognition, including recognized revenue, deferred revenue, and booked revenue, available in the Dashboard and as CSV exports.
    *   **Monthly Summary:** A high-level overview of monthly financial activity.
    *   **Trial Balance:** Lists account balances at a specific time and ensures debits equal credits.
    *   **Income Statement:** Analyzes revenue, expenses, and net income for a specified period.
    *   **Balance Sheet:** A snapshot of a company's financial position, listing assets and liabilities.
    *   **Accounts Receivable Aging:** Consolidates outstanding invoice amounts into age ranges to assess credit risk and collections performance.
    *   **Debits and Credits:** Details every debit and credit entry for reconciliation and auditing.
    *   **Revenue Waterfall:** Analyzes monthly revenue, showing booked revenue and recognized amounts over time.
    *   **Activity Breakdown:** Provides detailed transaction-level data for auditing specific accounts.
*   **Revenue Recognition Settings:** Allows customization of how revenue is recognized, including accounting period control (calendar month or 4-4-5), amortization granularity (second, day, or month), and reopening past accounting periods.
*   **Revenue Recognition Rules:** Enables the creation of custom rules to define specific revenue treatments for your business, such as categorizing line items, booking passthrough fees, or amortizing revenue over a specified period.
*   **Map to your Chart of Accounts:** Allows customization of Stripe Revenue Recognition reporting to use your General Ledger (GL) chart of accounts instead of default Stripe accounts.
*   **Bulk Account Mapping:** Facilitates simultaneous uploading of multiple chart of accounts mappings via CSV to simplify Stripe to GL setup.
*   **Standalone Selling Prices (SSP):** A feature to accurately allocate revenue for bundled products, allowing customizable bundle allocations and different revenue schedules for individual components.
*   **Revenue Recognition Contracts:** A private preview feature to represent enterprise sales-led contracts, allowing customization of revenue schedules and tracking key metrics at the contract level.

#### Data Management and Integration

*   **Data Import:** Allows importing data from other sources to manage all revenue recognition in Stripe, including general imports, exclusion imports, and journal entry imports.
    *   **Stripe Connector for Apple App Store:** Automates importing subscription purchases from the Apple App Store.
    *   **Stripe Connector for Google Play:** Automates importing subscription purchases from Google Play.
    *   **Manage Imported Data:** Instructions on how to view and manage imported CSV files in the Dashboard.
    *   **Error Handling for Data Import:** Guidance on resolving common errors encountered during data import.
    *   **Data Import Examples:** Practical examples of applying data import to common use cases.
*   **Data Freshness:** Information on when data becomes available for Stripe Revenue Recognition across different sources like the Dashboard, Sigma, and the Reporting API.
*   **Data Reconciliation:** How to reconcile cash accounts from Stripe Revenue Recognition with the Balance Summary report.
*   **Revenue Recognition API:** Programmatic access to Stripe Revenue Recognition reports for automating accrual accounting.

#### Connect Platforms

*   **Revenue Recognition for Connect Platforms:** Explains how revenue recognition works with Connect platforms, covering destination charges, direct charges, and separate charges and transfers.
    *   **Revenue Recognition for destination charges:** How platform fees are recognized when using the destination charge model.
    *   **Revenue Recognition for direct charges:** How revenue is recognized when making charges directly on a connected account.
    *   **Revenue Recognition for separate charges and transfers:** How revenue recognition handles charges on the platform account with separate transfers.

#### Examples and Use Cases

*   **Revenue Recognition Examples:** A collection of examples demonstrating various revenue recognition scenarios.
    *   **Contra examples:** Illustrates revenue recognition with contra entries.
    *   **Credit note examples:** Demonstrates revenue recognition with credit notes.
    *   **FX and currency examples:** Explains revenue recognition with foreign exchange and multi-currency transactions.
    *   **Exclusion examples:** Shows how to exclude transactions from revenue recognition.
    *   **Subscription examples:** Illustrates revenue recognition for monthly and annual subscriptions.
    *   **Other examples:** Covers miscellaneous scenarios like external assets and Stripe fees.
*   **Audit your numbers:** How to use the Stripe Dashboard to examine the details of revenue numbers by customer or transaction.
*   **Invite your accountant:** Allows inviting accountants to access Stripe Revenue Recognition directly for audit readiness.