Payout
In accounting, payout means a payment processor's transfer to the merchant's bank: charges less refunds, chargebacks, fees and any reserve held. A net figure, booked gross through a clearing account.
Also called Processor payout.
Not a rule. Processor agreement — not codified. US GAAP governs recognition, measurement and presentation, not bookkeeping mechanics. Sources
The lessons that teach this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
- ARCash application: matching payments to invoices › Card payments and processor payoutsA card payment applied in full, the processor's fee as an expense, and the payout through a clearing account that has to come back to zero.6 min
- ARReceiving Form 1099-K: what it meansWhat a card processor or payment app reports on Form 1099-K, the 2026 thresholds, why box 1a is gross, and how Northwind ties its form to the books.8 min
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
- How to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
- Card and ACH payments: applying and reconciling themHow customer card and ACH payments land in the bank net of fees, how to apply them to invoices, handle partial payments and reconcile the deposit.
- Bank reconciliation step by stepMatch the bank statement to the books, clear deposits in transit and outstanding checks, book the fees, and reach a $0.00 difference every month.
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- revenue
- deposit unqualified
Components that render this
These components name it in their spec, grouped and labeled exactly as the catalog shows them.
Components that render the terms it depends on
Few components name this concept outright, but it's built from terms they do name. These render account.
2Cards
Family spec3Payments
Family spec6Statements
Family spec- AccountPickerShows the normal balance. Blocks non-postable accounts.
- AccountTieOutEvery BS account, proven against its evidence.
- ChartOfAccountsHierarchy, statement mapping, unsupported-account flags.
- AccountRegisterGL detail with a running balance.
- DimensionPickerEntity always required; renders what the account demands.
Also in Receivables
Defined in Lexicon. This page is generated from that document, so the two can't disagree.