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Last updated: August 7, 2026
The Disbursement Reconciliation report (DRR) provides a comprehensive view of merchant activity on your platform and helps you reconcile bank payouts with the underlying transactions that make up each disbursement.
To use this report, you must meet the following requirements:
If you use manual withdrawals or auto sweep instead of automated withdrawals, see the Balance report.
Not sure which report to use? See the reports overview or the reconciliation guide.
| Topic | Details |
|---|---|
| Data availability | Includes data only for successful payouts initiated on or after March 2026, where all associated pay-in transactions also occurred after March 2026. The report appears blank if no successful payouts were made in the selected period, or if any pay-in transactions fall before March 2026. |
| Reconciliation use | Use this report for transaction reconciliation when your account has a positive balance and payouts are occurring consistently. Transactions aren't reported until a positive balance accumulates and a payout initiates. For daily reconciliation, subscribe to the Balance Report to avoid delays. |
| Automated report generation | Reports generate automatically when automated settlements are enabled for each settlement currency immediately after account setup. If settlements are enabled after setup day, the first day's report can't be generated automatically because not all transactions will be available yet. Contact your PayPal support team or account manager if settlements for a currency were enabled late, or if no successful settlements occurred due to a negative or zero balance. |
| ACH withdrawal denial | Reports generate upon successful withdrawal initiation. If a bank return occurs, the ACH reversal transaction appears in the next report, and the amount credits back to the available balance for re-settlement the following day. |
The DRR is delivered through scheduled SFTP on a daily basis.
/ppreports/outgoingTo subscribe
Report configuration depends on your settlement model:
For more information about SFTP access, see Access SFTP reports.
What the report contains
Each daily report includes successful payouts and associated pay-in transactions for all merchants with payouts on that day. If no merchants or settlement accounts had successful payouts, the report is blank. If your account is enabled for automated gross billing, the report also includes gross billing auto-debit transactions.
The report is delivered as a CSV file. The following specifications apply to all report files.
Technical specifications
| Specification | Details |
|---|---|
| Format | Comma-separated values (.csv) |
| Encoding | UTF-8 |
| Currency | Major currency units, such as dollars for USD and yen for JPY |
| Negative amounts | Indicated with a minus sign, for example, -1000 for refunds |
| File size limit | 1 million records per file |
| Large reports | Split across multiple files when the limit is exceeded |
File naming convention
Files follow this pattern:
{encryptedSubscriptionId}-{NodeIdentifier}-{subfamily}-{templateName}-{dateCadence}-{fileNumber}-{totalFile}-{genDateTime}.{extension}Example:
0006542-6ABKUHNC34696-DRR-DISBURSEMENT-RECONCILIATION-REPORT-20220601-1-1-20220602000000.CSVFor more information, see Terminology.
The DRR contains 3 sections: a report header, report details, and a report footer.
The report header contains metadata about the report, including the report name, status, date ranges, and account hierarchy.
| Position | Column name | Required | Data type | Description |
|---|---|---|---|---|
| 1 | RH | Required | Static, 2 characters | Identifies this row as 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 | Start date and time for the data captured in the report. |
| 5 | Report End Date and Time | Required | YYYY/MM/DD HH:MM:SS offset | End date and time for the data captured in the report. |
| 6 | Report Generation Date and Time | Required | YYYY/MM/DD HH:MM:SS offset | Date and time when the report file was generated. |
| 7 | Hierarchy | Required | Character varying (256) | Encrypted PayPal account number for the account. |
| 8 | Time Zone | Required | Character varying (256) | Time zone of the report. |
The report details section contains individual transaction records, including transaction amounts, fees, payment methods, and settlement information.
| 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 pagination details for multi-file reports.
| Position | Column name | Required | Data type | Description |
|---|---|---|---|---|
| 1 | RF | Required | Static, 2 characters | Identifies this row as report footer data. |
| 2 | File Number | Required | Numeric (23, 2) | Current file number. Can be used as part of the file naming convention. |
| 3 | Total Records | Required | Numeric (23, 2) | Number of transactions in the details section of this file. |
| 4 | Total Files | Required | Numeric (23, 2) | Total number of files generated for the report. |
Use the following procedures to reconcile common scenarios with the DRR.
Record Type = Withdraw money and Record Subtype = Disbursed or Created for the relevant merchant and settlement currency.Transfer ID column for that payout transaction.Record Type = Withdraw money and Record Subtype = Disbursed or Created.Transfer ID for that payout transaction.Settlement Amount values equals 0.Transfer ID is the same across all transactions in that group.Pending Settlement Amount for the payout transaction in your reconciliation.Record Type = Failed disbursement and Record Subtype = Bank reversal.Related Record ID column for that failed disbursement, get the transaction ID of the original payout.Transfer ID associated with that original payout.PayPal credits the reversed amount back to your available balance and re-attempts settlement on the next payout.
You can reconcile a returned payout with the subsequent settlement using either of the following methods.
Record Type = Failed disbursement and Record Subtype = Bank reversal.Related Record ID column, get the transaction ID of the original payout.Transfer ID of the original payout.Transfer ID to reconcile all transactions that were resettled.Record Type = Failed disbursement and Record Subtype = Bank reversal.Transfer ID from the Reference ID column. This is the Transfer ID of the original payout that the bank returned.Transfer ID to determine which transactions couldn't be settled due to the bank return.PayPal credits the reversed amount back to your available balance and re-attempts settlement on the next payout.
For each merchant account, repeat the payout reconciliation steps above. Use the Merchant Account ID column to filter transactions by merchant.
Net-billed fees are charged at transaction time and deducted upfront from the merchant's balance.
Total Net Fees column. This reflects the net-billed fee for that transaction.Total Net Fees column.For merchants on the Net Settlement model, these fees are deducted directly from daily processing amounts.
Gross-billed fees (for example, IC++ fees) are billed periodically and aren't deducted at transaction time.
Merchant Account ID.Record TypeTotal Interchange FeesTotal Scheme FeesTotal Passthrough FeesTotal Gross Fees column to get the total gross-billed fees.Invoiced Fees field for the total amount billed, including any periodic charges such as monthly scheme fees.Note: For merchants on the Gross Settlement model, fees from transaction events are billed in your next invoice.