Closing Room / reconciliation

Settlement S-a-046 (Stripe, settledAmount 283039) and S-a-048 (Braintree, settledAmount 283039) are both linked via payoutLines to the same payout PO-a-045 for the same period P-a-046 and seller SLR-1007, each carrying an identical settledAmount of 283039 and identical feesCharged of 8995. PO-a-045 payoutAmount is 566078, exactly 2x the ledger netOwed of 283039, confirming the seller was paid out twice for one period. Exception delta (netOwed 283039 − actualPaid 566078) = -283039 matches the duplicated settlement amount exactly.

Ledger for period P-a-047 computes netOwed=25120 (44000 grossSales − 4900 refunds − 5500 marketplaceFees − 5400 adFees − 3080 facilitatorTaxWithheld), but the settlements[] and payoutLines[] arrays are both empty, meaning actualPaid=0 and no settlement record was ever received or transmitted for this seller/period. The full computed exception delta of 25120 equals netOwed exactly, confirming no partial settlement exists either — this is a total absence of settlement data, not a fee or FX discrepancy.

Ledger P-a-048 computes netOwed of 318106 (409200 grossSales - 7900 refunds - 51150 marketplaceFees - 3400 adFees - 28644 facilitatorTaxWithheld), which reconciles exactly. Settlement S-a-049 settled only 300106, and payout PO-a-046 paid exactly that same 300106 (payoutLines confirms a 1:1 match, ruling out duplicate_settlement). fxRate on S-a-049 is 1 with fxBaseCcy USD matching the ledger currency, ruling out fx_remeasurement. feesCharged of 10230 on S-a-049 is a processor fee already distinct from the marketplaceFees/adFees already deducted in netOwed, and does not account for the 18000 shortfall (netOwed 318106 minus settledAmount 300106), ruling out fee_mismatch. No second settlement or reserve entry (reserveHeld=0, reserveReleased=0) appears in the provided records to explain the gap. This pattern - processor (Braintree) paying out less than the computed netOwed with no corresponding fee, fx, or duplicate explanation - is consistent with the matcher's chargeback_pending candidate: funds likely withheld by the processor pending a chargeback investigation not yet reflected in settlement/payout data. This is unconfirmed from the data provided, so it must be escalated rather than journaled.

Ledger netOwed of 171154 for period P-a-050 (SLR-1002) was computed from grossSales 245900 less refunds 11900, marketplaceFees 30738, adFees 2600, facilitatorTaxWithheld 17213, and reserveHeld 12295. Settlement S-a-051 for the same period paid out only settledAmount 165654 (matching payout PO-a-048's payoutAmount 165654), with the processor (Stripe) recording feesCharged of 7131 — a fee figure far below the marketplaceFees the ledger assumed. The processor's actual retained/charged fee diverges from the fee baked into the ledger's netOwed calculation, producing a 5500 shortfall (171154 - 165654) between expected and actual payout.

Ledger netOwed of 254293 (EUR) for period P-a-045 reconciles correctly from grossSales 322600 minus refunds 1600, marketplaceFees 40325, adFees 3800, and facilitatorTaxWithheld 22582. Settlement S-a-045 carries fxRate 1.07 against fxBaseCcy USD and settledAmount 250093, and payout PO-a-044 paid 250093 in USD — a cross-currency mismatch against the EUR-denominated ledger. The EUR netOwed (254293) exceeds the USD-settled/paid amount (250093) by exactly 4200, the full exception delta, indicating the FX remeasurement between ledger booking and processor settlement understated the payout by 4200 minor units.

Ledger netOwed for period P-a-049 is 185966, but the sole matched settlement S-a-050 (linked to payout PO-a-047 via payoutLines, both 182266) only settled 182266 — a shortfall of exactly 3700, matching the exception delta. The shortfall is not explained by any value in the source data: fxRate on S-a-050 is 1 with fxBaseCcy USD matching settlement/payout currency USD (rules out fx_remeasurement), there is only one settlement record for the period with one payout line (rules out duplicate_settlement), and settlement feesCharged (6133) is a distinct processor-fee line already separate from the ledger's marketplaceFees (30663) and adFees (5800), which together already reconcile netOwed exactly (245300 - 5700 - 30663 - 5800 - 17171 = 185966), so no fee-mismatch arithmetic accounts for the 3700 gap either. An isolated, unexplained processor settlement shortfall with no corresponding ledger adjustment is the classic signature of a processor-side chargeback hold (Braintree) that has not yet been posted back to the seller ledger — consistent with the matcher's top candidate chargeback_pending. No chargeback/dispute record is present in the supplied data to confirm the case details, so this cannot be booked as a correcting journal entry.

Ledger netOwed (245220) already deducts marketplaceFees (43000) and adFees (4200) from grossSales (344000) after refunds (10300), tax withholding (24080), and reserveHeld (17200). Settlement S-a-044 additionally charged feesCharged=9976 via processor Adyen, and payout PO-a-043 paid out settledAmount=243844 — 1376 less than netOwed=245220. The processor's separately-billed processing fee was not fully reflected in the ledger's expected fee provision, producing an exact 1376 shortfall between netOwed and actualPaid, consistent with a processor-side fee overcharge relative to contract.