Disbursement Reconciliation report

The Disbursement Reconciliation Report (DRR) helps you reconcile the payouts that you receive, primarily in your bank account, with the payments, refunds, and other transactions that contribute to each payout amount. Each transaction links to a unique Transfer ID for tracking and reconciliation. You can access transaction-level details and fee breakdowns where applicable and use Transfer IDs to cross-reference bank statements.

This report is available only for users who have opted for automatic settlements. For users who use manual settlements or auto sweep, see the Balance report. To help you decide which report is right for you, see the Overview.

Check out this video on reconciling payouts using the Disbursement Reconciliation Report:

With scheduled delivery, PayPal generates and delivers this report to the SFTP server in the /ppreports/outgoing directory daily before 12:00pm in the leading time zone. Self-subscribe from the reports page after logging in to your PayPal business account, or contact your PayPal account team. You also can generate this report on demand from your PayPal business account. For details on how to access reports through SFTP, see Access SFTP Reports.

We improve reports on an ongoing basis, which could include adding attributes. Use column names when you integrate with these reports, so that your integrations do not break when we add new columns.

The following details are specific to the Disbursement Reconciliation Report. For general information about PayPal reports, see the Overview.

Report contents

The report includes the following transaction types:

Successful payout transactions: Records of all successfully completed payout transactions.
Associated pay-in transactions: Records of the pay-in transactions that funded each payout, enabling end-to-end reconciliation.
Gross billing auto debit transactions: Records of automatically debited fees, allowing you to reconcile fee deductions alongside payout and pay-in transactions in a single report.

To see what's in this report, download the sample report in CSV format. This sample may vary from your actual report, depending on your settings.

Prerequisites

To use the Disbursement Reconciliation report, ensure that:

You have an active PayPal Business account.
Automated settlements are enabled for each settlement currency.
A valid bank account is configured for settlements.
Your account includes activity from July 2025 onward.
You use automated settlements. If you use manual withdrawals or auto sweep, use the Balance Report instead.

To learn how to reconcile the Disbursement Reconciliation Report, see the Reconciliation guide.

Access the report

The following table compares the available methods for accessing the Disbursement Reconciliation Report.

Feature, Scheduled delivery, On-demand generation
Feature	Scheduled delivery	On-demand generation
Availability	Supported	Supported
Delivery method	Delivered automatically through Secure FTP (SFTP)	Generated from the Reports dashboard
Subscription	Enable subscriptions from the Reports dashboard or contact your PayPal account team.	Manually generated
Delivery schedule	Delivered daily before 12:00 PM account time zone.	Manually initiated
Delivery timeline	Transactions from Day T are paid out on Day T+1. The report is available on Day T+2.	Not applicable
Delivery location	`/ppreports/outgoing` on your SFTP server	Reports dashboard

Report specifications

The following table lists the specifications for the Disbursement Reconciliation Report.

Specification, Details
Specification	Details
File format	CSV (comma-separated values)
Character encoding	UTF-8
Currency format	Amounts are reported in the major unit of the currency, such as dollars (USD) and yen (JPY).
Negative amounts	Reversed amounts are represented as negative values, for example `-100.00`.
Maximum file size	Up to 1 million records per file.
Large reports	Reports that exceed 1 million records are split into multiple files.
File naming	See the report specification for the file naming convention.
Integration	Parse the report by using column names instead of column positions. New columns may be added in future releases without affecting existing integrations.

Data availability

The following table describes the data included in the report based on transaction date.

Topic, Details
Topic	Details
Transactions included	Successful payouts initiated on or after October 2025.
Associated pay-ins	Associated pay-in transactions must have occurred on or after July 2025.
Empty reports	A report may be empty if there were no successful payouts during the selected period or if one or more associated pay-in transactions occurred before July 2025.

Usage considerations

Consider the following scenarios when you use this report.

Scenario, Guidance
Scenario	Guidance
Regular reconciliation	Use the Disbursement Reconciliation Report when your account uses automated settlements.
Zero or negative balance	Transactions do not appear until sufficient funds are available and a payout is successfully initiated.
Daily reconciliation	Use the Balance Reconciliation report if you require daily reconciliation before payouts occur.
Automated settlements enabled during account setup	Reconciled reports are available from the start.
Automated Settlements enabled after account setup	The report for the first day may not be available because the required reconciliation data is incomplete.
Automated settlements enabled later for a settlement currency	Contact your PayPal account team or PayPal Support.
No successful settlements for an extended period	Contact your PayPal account team or PayPal Support.

ACH withdrawal returns

The following table describes how ACH withdrawal returns appear in the report.

Scenario, Result
Scenario	Result
Successful withdrawal	The report is generated after the withdrawal is successfully initiated.
ACH return or bank rejection	The ACH reversal appears in the next report. The returned amount is credited to the available balance and included in the next settlement cycle.

File naming convention

The file name of the Disbursement Reconciliation report follows this convention:

${encryptedSubscriptionId}-{NodeIdentifier}-{subfamily}-{templateName}-{dateCadence}-{fileNumber}-{totalFile}-{genDateTime}.{extension}

For example: 0006542-6ABKUHNC34696-DRR-DISBURSEMENT-RECONCILIATION-REPORT-20220601-1-1-20220602000000.CSV

For more details, see the terminology.

Report structure

The Disbursement Reconciliation Report contains three sections:

Report header (RH)
Report details (RD)
Report footer (RF)

Report header (RH)

The report header contains metadata about the report, including the report name, status, date range, generation time, account hierarchy, and time zone.

Position, Column name, Required, Data type, Description
Position	Column name	Required	Data type	Description
1	RH	Required	Static, 2 characters	Indicates that this row contains report header data.
2	Report Name	Required	Character varying (256)	Name of the report. The default name is `DISBURSEMENT_RECONCILIATION_REPORT`. If the name is customized, the report shows the custom name.
3	Report Status	Required	Success or error	Report generation status.
4	Report Start Date and Time	Required	`YYYY/MM/DD HH:MM:SS` offset	The start date and time for the data in the report. The offset is a five-character signed offset from GMT, for example `+0800`.
5	Report End Date and Time	Required	`YYYY/MM/DD HH:MM:SS` offset	The end date and time for the data in the report. The offset is a five-character signed offset from GMT, for example `+0800`.
6	Report Generation Date and Time	Required	`YYYY/MM/DD HH:MM:SS` offset	The date and time the report file was generated. The offset is a five-character signed offset from GMT, for example `+0800`.
7	Hierarchy	Required	Character varying (256)	The encrypted PayPal account number.
8	Time Zone	Required	Character varying (256)	The time zone of the report.

Report details (RD)

The report details section contains one row per transaction, with complete details including amounts, fees, payment methods, and settlement information.

Position, Column name, Required, Data type, Description
Position	Column name	Required	Data type	Description
1	RD	Required	Static, 2 characters	This is the row type (report details, `RD`).
2	Merchant Account ID	Required	Character varying (256)	This is the encrypted account number of the merchant.
3	Record ID	Required	Character varying (256)	This is the unique identifier for the transaction.
4	Related Record ID	Optional	Character varying (256)	This is the ID of a previous transaction that this transaction references. For example, refund transactions reference the ID of the original sale transaction.
5	Invoice ID	Optional	Character varying (256)	This is the invoice ID that is passed at the time of the transaction.
6	Original Invoice ID	Optional	Character varying (256)	This is the invoice ID of the original sale transaction. To link all transactions that are associated with the original invoice, use the `Original Invoice ID` field.
7	Partner Identifier	Optional	Character varying (256)	This is the identifier for the partner or marketplace that enabled the transaction.
8	Created At	Required	Date-time	This is the UTC timestamp that indicates when the record was created, in this format: `YYYY-MM-DD HH:MM:SS`.
9	Record Type	Required	Character varying (256)	This is the transaction type. For a list of possible values, see Terminology.
10	Record Subtype	Optional	Character varying (256)	This is the subtype of the transaction. For a list of possible values, see Terminology.
11	Transaction Currency	Optional	3-character currency code	This is the currency of the transaction.
12	Gross Transaction Amount	Optional	Numeric(23,2)	This is the total amount of the transaction before deducting fees.
13	Total Gross Fees	Optional	Numeric(23,2)	This is the total of accrued fees to be billed in the upcoming statement.
14	Total Net Fees	Optional	Numeric(23,2)	This is the fee amount for transactions for which a transactional fee has been processed.
15	Partner Commission	Optional	Numeric(23,2)	This is the commission that a partner or marketplace charged for the transaction.
16	Net Transaction Amount	Optional	Numeric(23,2)	This is the gross transaction amount minus the total net fees minus the partner commission.
17	Settlement Currency	Optional	Character(3)	This is the 3-character ISO code for the merchant's settlement currency.
18	Settlement Amount	Optional	Numeric(23,2)	This is the net transaction amount in the settlement currency.
19	Pending Settlement Amount	Optional	Numeric(23,2)	This is the amount that is not yet settled, based on the settlement instructions that PayPal received.
20	Exchange Rate	Optional	Numeric(23,8)	This is the exchange rate that was used to calculate the settlement amount or pending settlement amount.
21	Gratuity	Optional	Numeric(23,2)	This field captures the tip amount that the Orders v2 API passes with the transaction.
22	Reference Type	Optional	Character varying (256)	This is the type of reference that is associated with the transaction: `Payout Item ID`, `Case ID`, `Subscription ID`, `Agreement Number`, or `Original Agreement Number`.
23	Reference ID	Optional	Character varying (256)	This is the identifier that corresponds to the value in the `Reference Type` field.
24	Payout Reference ID	Optional	Character varying (256)	This is a unique identifier that you can use to track the payout lifecycle in the Payouts API. This field applies only to flexible payouts and on-demand payout transactions.
25	Transfer ID	Optional	Character varying (256)	This is the unique transfer identifier that appears on the merchant's bank statement. To reconcile a deposit entry, use this ID to match against line items.
26	Transfer Account	Optional	Character varying (256)	This field contains the last 4 digits of the account to which funds were disbursed.
27	Customer Name	Optional	Character varying (256)	This is the name of the customer that is associated with the transaction.
28	Payment Method	Optional	Character varying (256)	This is the method of payment that was used to process the transaction. For a list of possible values, see Terminology.
29	Payment Method Subtype	Optional	Character varying (256)	This is the specific tender that was used to process the transaction. For a list of possible values, see Terminology.
30	Card Fingerprint	Optional	Character varying (256)	This is a unique, privacy-safe identifier for a credit or debit card that enables consistent identification of the cardholder across online and in-store transactions.
31	Payment Network	Optional	Character varying (256)	This is the credit or PIN-less debit network that was used for the transaction.
32	Payment Channel	Optional	Character varying (256)	This is the channel for the payment transaction: `Online` (online transactions), `POS` (in-person transactions), or `MOTO` (mail order/telephone order).
33	Payment Token	Optional	Character varying (256)	This is the vault token for the payment method.
34	Issuing Country	Optional	Character varying (256)	This is the country where the issuing bank is based.
35	Issuing Bank	Optional	Character varying (256)	This is the name of the issuing bank.
36	BIN	Optional	Character varying (256)	This field contains the first 6 or 8 digits of the credit card, identifying the issuer.
37	Acquirer Reference Number	Optional	Character varying (256)	This is the ID that the acquirer assigned to the record.
38	Store ID	Optional	Character varying (256)	This is the ID of the store where the transaction was initiated.
39	Reader ID	Optional	Character varying (256)	This is the terminal ID in the store where the transaction was initiated.
40	Reason Code	Optional	Character varying (256)	This is the reason for declining the transaction, when available. For credit card transactions, this is a processor decline code. For bank transactions, this is a bank decline code. For more information, see processor decline codes and SEPA R-transaction reason codes.
41	Memo	Optional	Character varying (256)	This is custom information that the user sent when calling the API to place a transaction.
42	Custom Field	Optional	Character varying (256)	This is additional custom information that the user sent when calling the API to place a transaction.
43	Fixed Fee	Optional	Numeric(23,2)	This is the fixed fee that PayPal assessed for the transaction.
44	Variable Fee Rate	Optional	Numeric(23,2)	This is the variable fee rate that PayPal assessed for the transaction.
45	Total Processing Fees	Optional	Numeric(23,2)	This is the total amount of PayPal fees that were charged for the transaction event.
46	FX Fixed Fee	Optional	Numeric(23,2)	This is the fixed foreign exchange fee that PayPal assessed.
47	FX Variable Rate	Optional	Numeric(23,2)	This is the variable foreign exchange fee rate that PayPal assessed.
48	Campaign Fee	Optional	Numeric(23,2)	This is the campaign fee that PayPal assessed.
49	Credit Transaction Fee	Optional	Numeric(23,2)	This is the transaction fee amount for a merchant-selected credit offering.
50	Cross-Border Fee	Optional	Numeric(23,2)	This is the cross-border fee that PayPal assessed.
51	Chargeback Protection Fee	Optional	Numeric(23,2)	This is the chargeback protection fee that PayPal assessed.
52	Interchange Fixed Fee	Optional	Numeric(23,5)	This is the per-transaction interchange fee that was applied to the event.
53	Interchange Rate	Optional	Numeric(23,2)	This is the rate at which interchange was applied to the settlement amount.
54	Total Interchange Fees	Optional	Numeric(23,5)	This is the total interchange fees that were applied to the event.
55	Total Scheme Fees	Optional	Numeric(23,5)	This is the total scheme fees that were applied to the event.
56	Total Passthrough Fees	Optional	Numeric(23,5)	This is the sum of `Total Interchange Fees` and `Total Scheme Fees`.
57	Passthrough Fee Currency	Optional	Character(3)	This is the currency in which the passthrough fee is charged.
58	Description	Optional	Character varying (256)	This is a description of the interchange program name, event fees, bulk scheme fees, or subscription plan name (for subscription fee records).
59	Count	Optional	Numeric(256)	This is the number of transaction events that this record includes.
60	Fee Period	Optional	YYYY-MM	This is the month when the transactions that incurred the fees occurred.
61	Invoicing Currency	Optional	Character(3)	This is the currency in which the invoice is created.
62	Invoiced Fees	Optional	Numeric(23,5)	This is the total invoiced fee amount.
63	Crypto Currency	Optional	Character(5)	This is the cryptocurrency of the transaction. For a list of possible values, see PayPal-supported cryptocurrencies.
64	Crypto Currency Gross Amount	Optional	Numeric(23,8)	This is the gross transaction amount for cryptocurrency that was bought, sold, transferred, or disputed.
65	Crypto Currency Fee	Optional	Numeric(23,8)	This is the fee on cryptocurrency that was bought, sold, transferred, or disputed.
66	Crypto Currency Net Amount	Optional	Numeric(23,8)	This is the net transaction amount for cryptocurrency that was bought, sold, transferred, or disputed.
67	Card Brand	Optional	Character varying (256)	This is the card brand used to fund the transaction.
68	Network Plan	Optional	Character varying (256)	This field contains the network, processor, interchange, plan, or program code applied during clearing. If available, it returns the Visa or Mastercard program short code. Otherwise, it returns `null`.
69	Network Plan Description	Optional	Character varying (256)	This field contains a human-readable description of the applied interchange category. Examples include `Visa CPS/e-Commerce Preferred Debit` and `MC Merit III Tier 1`.
70	Regulated or Unregulated	Optional	Character varying (256)	This field indicates whether the debit transaction is regulated or unregulated based on applicable payment network and regional regulatory requirements. You can use this value for interchange fee analysis, pricing, reconciliation, and reporting. Possible values: `UNREGULATED`, `REGULATED`, `REGULATED_WITH_FRAUD`, `NULL`, or `UNKNOWN`.
71	ECI Indicator	Optional	Character varying (256)	This field indicates the authentication status of an ecommerce transaction, including whether 3D Secure authentication was completed or attempted. You can use this value for fraud analysis, dispute handling, and liability shift evaluation. ECI values vary by card network.
72	Tokenization Indicator	Optional	Character varying (256)	This field indicates whether the transaction used a tokenized payment credential instead of the original primary account number (PAN). The possible values are `yes` or `no`.
73	SMB Visa Identifier	Optional	Character varying (256)	This field indicates whether the transaction was funded with a Visa Small Business card. The possible values are `yes` or `no`.

The report footer contains summary information and file pagination details for multi-file reports.

Position, Column name, Required, Data type, Description
Position	Column name	Required	Data type	Description
1	RF	Required	Static, 2 characters	Indicates that this row contains report footer data.
2	File Number	Required	Numeric(23, 2)	The current file number. This corresponds to the file number in the file naming convention.
3	Total Records	Required	Numeric(23, 2)	The number of transactions included in the report details section for this file. This field appears only when transactional details are present.
4	Total Files	Required	Numeric(23, 2)	Total number of files generated for this report.

Reconciliation guide

Use the following procedures to reconcile payouts, bank deposits, fee settlements, and payout reversals.

Reconciliation use case, How to reconcile
Reconciliation use case	How to reconcile
Trace a payout in your bank statement	1. Filter the report by settlement currency. 2. Locate the payout where Record Type = `Withdraw money` and Record Subtype = `Disbursed` or `Created`. 3. Copy the Transfer ID. 4. Use the Transfer ID to locate the corresponding payout in your bank statement.
Reconcile bank deposits	1. Filter the report by settlement currency. 2. Locate the payout where Record Type = `Withdraw money` and Record Subtype = `Disbursed` or `Created`. 3. Verify that all transactions with the same Transfer ID belong to the same payout. 4. Confirm that Settlement Amount + Total Net Fees (or Total Gross Fees) = 0 for the settlement currency. Note: If funds are held in the threshold balance before payout, include the Pending Settlement Amount during reconciliation.
Track payout reversals	1. Locate the reversal where Record Type = `Failed disbursement` and Record Subtype = `Bank reversal`. 2. Copy the Related Record ID to identify the original payout. 3. Retrieve the Transfer ID for the original payout. 4. Use the Transfer ID to identify all transactions associated with the reversed payout. Reversed funds are credited to the available balance and included in the next settlement cycle.
Reconcile a payout reversal with the next payout	1. Locate the failed payout where Record Type = `Failed disbursement` and Record Subtype = `Bank reversal`. 2. Identify the original payout by using either: • the Related Record ID, then retrieve the original Transfer ID, or • the Reference ID, if it contains the original payout Transfer ID. 3. Use the original Transfer ID to identify the transactions that were returned because of the bank reversal. 4. After the next successful payout, locate the new Transfer ID. 5. Compare the original and new Transfer ID values to identify the transactions that were re-settled. When a bank reversal occurs, the returned amount is credited to the available balance and included in the next settlement cycle.
Reconcile payouts for partner accounts	Filter the report by Merchant Account ID and perform the reconciliation steps separately for each merchant account.
Reconcile net-settled fees	1. Identify the Total Net Fees column for applicable transactions. 2. Sum the values in the Total Net Fees column. 3. For merchants using the Net Settlement model, these fees are deducted from settlement amounts.
Reconcile gross-settled fees	1. Filter records by Merchant Account ID. 2. Sum the values in the Total Gross Fees column. 3. Compare the total with the Invoiced Fee amount. For merchants using the Gross Settlement model, fees are billed separately from transaction settlements.

To learn more about PayPal reports, see the following related content:

Disbursement Reconciliation report

Report contents

Prerequisites

Access the report

Report specifications

Data availability

Usage considerations

ACH withdrawal returns

File naming convention

Report structure

Report header (RH)

Report details (RD)

Report footer (RF)

Reconciliation guide

On this page

On this page

On this page

Disbursement Reconciliation report

Report contents

Prerequisites

Access the report

Report specifications

Data availability

Usage considerations

ACH withdrawal returns

File naming convention

Report structure

Report header (RH)

Report details (RD)

Report footer (RF)

Reconciliation guide

On this page

On this page

Disbursement Reconciliation report

On this page

On this page

On this page

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Disbursement Reconciliation report

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