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Reconciliation

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Prerequisites

Before setting up reconciliation, understand:

Reconciliation is comparing what you think happened (your sales records) against what actually happened (your bank deposits). It sounds simple until you try to do it.

The Three-Way Match

Proper reconciliation involves matching three sources:

SourceWhat It ShowsWhere to Get It
Your POS/systemEvery transaction processedYour terminal, gateway, or POS software
Processor settlement reportTransactions settled, fees charged, chargebacksProcessor portal or API
Bank statementActual deposits receivedYour bank

All three should match. When they don't, you have a discrepancy to investigate.

Your reconciliation obligation:

Per Mastercard's Rules: "It is the responsibility of each Customer to reconcile the totals and Transactions provided by the Interchange System to its own internal records on a daily basis."

This isn't just best practice. It's a network requirement.

Why They Don't Match

Timing Differences

The most common issue. Your POS shows $10,000 in Monday sales. Your processor report shows $10,000 settled Tuesday. Your bank shows $9,720 deposited Wednesday. This is normal. They're just looking at different points in the timeline.

Fee Deductions

Your sales were $10,000 but your deposit was $9,720. The $280 difference is fees. If you don't account for this, you'll think you're short. See Reading Statements for how to interpret fee deductions.

Batching Differences

You processed 100 transactions Monday. Your processor batched 98 of them Monday night, and 2 of them (captured after cutoff) Tuesday night. Your reports will show different counts for "Monday."

Chargebacks and Refunds

A chargeback or refund gets deducted from your current settlement, not matched against the original transaction. A $500 chargeback on an order from 2 months ago shows up as a deduction in today's settlement.

Reserves and Holdbacks

Your processor might be holding 10% of your settlement in reserve. Your sales say $10,000, your fees are $280, but you only received $8,748. That's the reserve. See Holds and Reserves.

Common Discrepancies

DiscrepancyLikely CauseHow to Fix
Transaction in POS, not in settlementAuth only, never captured; voided; rejected at clearingCheck transaction status in gateway
Transaction in settlement, not in POSSystem not syncing; manual transaction on terminalCheck all transaction sources
Amount mismatchTip adjustment; partial capture; currency conversionCompare original vs settled amount
Extra feesPCI non-compliance fee; chargeback fee; statement feeReview fee schedule
Missing depositBatch didn't close; settlement rejected; bank holidayCheck batch status, bank account
Unexpected deductionChargeback; refund; adjustment; reserveReview processor deductions report

Reconciliation Frequency

How often should you reconcile?

Business TypeRecommended FrequencyWhy
High-volume e-commerce (1000+ txns/day)DailyDiscrepancies compound quickly; fraud detection
Medium retail (100-1000 txns/day)Daily or every 2-3 daysCatch issues before they age
Low-volume (under 100 txns/day)WeeklySufficient for error detection
All businessesMonthly (at minimum)Month-end close, financial reporting

The 3-day rule: Discrepancies are 10x easier to investigate within 3 days. After 30 days, some become impossible to resolve.

The Reconciliation Process

Step 1: Export Your Data

  • Pull settlement report from your processor (by settlement date)
  • Pull bank statement or transaction export
  • Export your POS/sales data for the same period

Step 2: Match Gross Amounts

  • Total sales from your system
  • Total settled amount (before fees) from processor
  • Should match (or difference should be explainable)

Step 3: Verify Fees

  • Expected fees based on your rate and volume
  • Actual fees charged
  • Variance should be under 1% (some interchange variation is normal)

Step 4: Match Deposits

  • Settled amount minus fees = expected deposit
  • Actual bank deposit
  • Difference = chargebacks, reserves, or adjustments

Step 5: Investigate Discrepancies

  • Document each discrepancy
  • Research root cause
  • Resolve or escalate
  • Track patterns over time

Automation vs Manual

Manual reconciliation works when you're processing a handful of transactions. At scale, you need automation:

VolumeApproach
Under 100 transactions/daySpreadsheet reconciliation feasible
100-1000 transactions/daySemi-automated (import/match tools)
1000+ transactions/dayFully automated reconciliation software

Most payment processors offer reconciliation reports and APIs. Your accounting software (QuickBooks, NetSuite, etc.) may have integrations. Third-party reconciliation tools exist for complex multi-processor setups.

Settlement Holds and Reserves

Not all of your money makes it to you right away. Processors and acquirers manage risk by holding funds in certain situations.

Reserve TypeHow It WorksTypical Terms
Rolling% held each batch, released after X days5-10% for 90-180 days
Capped% held until reaching maximum10% up to $50K
UpfrontLump sum held before processing$10K-$50K
MinimumFloor that must be maintained$5K-$25K minimum

See Holds and Reserves for complete coverage of why funds get held and how to negotiate reserve release.


Next Steps

Just learning reconciliation?

  1. Pull your last week's deposits and match them to sales
  2. Ask your processor for fee breakdown documentation
  3. Identify your batch cutoff time

Handling discrepancies?

  1. Understand chargebacks → Disputes cause the biggest gaps
  2. Build a fee tracking system → Catch overcharges
  3. Review your processor contract → Know what you agreed to pay

See Also