Other examples

Unless stated otherwise, these examples assume that revenue recognition takes place on a per-day basis.

External asset

When you manually mark invoices as paid outside of Stripe, the external asset account increases. All other accounts operate as if the invoice is paid, but the cash account doesn’t change. You can import third party transaction data and consolidate all your revenue sources into your Stripe reporting by using the Data Import feature.

This example involving the external asset account uses the following assumptions:

• On 1 January, at 00:00:00 UTC, a customer starts a monthly subscription that costs 31 USD.
• The subscription generates an invoice, and the invoice finalises on the same day.
• The invoice is manually marked as paid outside of Stripe on 5 February.

Fees

Revenue Recognition books Stripe fees starting 1 March 2025. To show fees for prior periods, create a ticket on our support page.

You can reconcile Revenue Recognition fees with the Balance change from activity report by following the steps from data reconciliation. Stripe fees for charges paid before March are not displayed to prevent showing only a portion of the total fee. As a result, discrepancies might arise when these fees are associated with charges in later periods, such as during disputes.

Stripe fees are booked against the Fees account on a cash basis.

This example uses the following assumptions:

• On 1 January, at 00:00:00 UTC, a customer starts a three-month subscription that costs 90 USD.
• The subscription generates an invoice.
• The invoice finalises and the customer pays 90 USD.
• This payment has a Stripe processing fee of 0.02 USD.

If you view the summary after March ends, you’ll see something like this: