What this check tells you
Expected payout = customer receipts − refunds − fees − new funds retained + previously held funds released. The difference is the actual bank payout minus that expected payout. Calculations use amounts rounded to the currency’s two decimal places.
All inputs must use the same currency and refer to the same settlement. An unexplained difference can arise from timing, foreign exchange, unlisted adjustments or an incorrect amount. This simple model does not cover every provider arrangement.
What to do with a difference
Find the matching settlement reference and compare the full report with the bank credit. Check for additional transfers, reserve movements, disputes and settlement dates. Do not automatically post an unexplained amount as an expense.
This is a cash-settlement check, not a revenue-recognition or tax calculation. An amount that reconciles is not necessarily correctly classified for tax. Keep the invoice, statement and other supporting evidence.