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 guide for selecting reports.

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 reports overview.

This report includes data only for successful payouts that were initiated on or after October 2025, provided all associated pay-in transactions occur after July 2025.
The report is blank if no successful payouts occur during the selected period or if any pay-in transactions fall before July 2025.
Use this report for transaction reconciliation when there is a positive balance and payouts occur consistently.
If the account remains negative or zero, transactions are not reported until a positive balance accumulates and a payout is initiated.
For daily transaction reconciliation, subscribe to the Balance Report to avoid delays.
PayPal generates and delivers an automated report if automatic settlements for each settlement currency are enabled immediately after account setup.
If automatic settlements are enabled after the account setup day, the report for the first day cannot be generated automatically, because not all transactions are available for reconciliation. If you enable automatic settlements for a specific settlement currency later than the initial configuration, or if your account has no successful settlements for an extended period due to a negative or zero balance, contact customer support.
Reports are generated upon successful withdrawal initiation for ACH withdrawals. If a bank return occurs, the next report includes the ACH reversal transaction. The amount is credited to the available balance and re-attempted for settlement on the next day.

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

Before using the Disbursement Reconciliation Report, ensure that you meet the following prerequisites:

Active PayPal business account in good standing.
Automatic settlement enabled for your account for each settlement currency.
Valid bank account configured for settlements.
Account activity recorded after July 2025 (historical data limitation).

Review the following requirements and considerations for this report:

The report format is CSV (comma-separated values) only.
The character encoding of this report is UTF-8 (8-bit UCS/Unicode Transformation Format).
All amounts in this report are expressed in major units of the currency (for example, dollars for USD, yen for JPY). See PayPal-supported currencies for a list of all ISO-4217 currency codes that PayPal supports.
Money that is reversed from your account includes a negative sign (for example, -1000 USD as a refund amount) to simplify reconciliation.
A single report file can contain a maximum of 1 million records. If the report contains more than 1 million records, the report is split across multiple files.

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	Varchar(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	Varchar(256)	The encrypted PayPal account number.
8	`time_zone`	Required	Varchar(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	Indicates that this row contains report details data.
2	`merchant_account_id`	Required	Varchar(256)	Encrypted account number of the merchant.
3	`record_id`	Required	Varchar(256)	Unique identifier for the transaction.
4	`related_record_id`	Optional	Varchar(256)	Unique ID of a previous transaction referenced by this transaction. For example, refund transactions contain the ID of the original sale transaction.
5	`invoice_id`	Optional	Varchar(256)	Invoice ID passed at the time of the transaction.
6	`original_invoice_id`	Optional	Varchar(256)	Invoice ID of the original sale transaction. Used to link all transactions associated with the original invoice ID.
7	`partner_identifier`	Optional	Varchar(256)	Identifier for the partner or marketplace that enabled this transaction.
8	`created_at`	Required	`YYYY-MM-DD HH:MM:SS`	UTC timestamp of when the record was created.
9	`record_type`	Required	Varchar(256)	Type of the transaction. See the terminology for possible values.
10	`record_subtype`	Optional	Varchar(256)	Subtype of the transaction. See the terminology for possible values.
11	`transaction_currency`	Optional	Three-character currency code; max 3 characters	Currency of the transaction. See PayPal-supported currencies for possible values.
12	`gross_transaction_amount`	Optional	Numeric(23, 2)	Total transaction amount before fee deduction.
13	`total_gross_fees`	Optional	Numeric(23, 2)	Sum of fees accrued to be billed in the upcoming statement.
14	`total_net_fees`	Optional	Numeric(23, 2)	Fee amount for transactions where a transactional fee has been processed.
15	`partner_commission`	Optional	Numeric(23, 2)	Commission charged by the partner or marketplace you do business with.
16	`net_transaction_amount`	Optional	Numeric(23, 2)	Gross transaction amount minus total net fees minus partner commission.
17	`settlement_currency`	Optional	Char(3)	Three-letter ISO code identifying the merchant's settlement currency when the transaction amount is settled.
18	`settlement_amount`	Optional	Numeric(23, 2)	Net transaction amount in settlement currency.
19	`pending_settlement_amount`	Optional	Numeric(23, 2)	Amount not settled based on settlement instructions received by PayPal.
20	`exchange_rate`	Optional	Numeric(23, 8)	Exchange rate used to calculate the settlement amount or pending settlement amount.
21	`reference_type`	Optional	Varchar(256)	The type of reference ID. Possible values: `Payout Item ID` (ID of payout transaction), `Case ID` (dispute case ID), `Subscription ID` (subscription against which a fee is charged), `Transfer ID` (Transfer ID of the original transaction, for failed disbursement transactions).
22	`reference_id`	Optional	Varchar(256)	The identifier related to the `reference_type`. For failed disbursement transactions, this is the Transfer ID of the original transaction.
23	`transfer_id`	Optional	Varchar(256)	Unique transfer identifier that appears on the merchant's bank statement. Used to reconcile a deposit entry against line items.
24	`transfer_account`	Optional	Varchar(256)	Last 4 digits of the account where funds were disbursed.
25	`customer_name`	Optional	Varchar(256)	Name of the customer behind the transaction.
26	`payment_instrument_type`	Optional	Varchar(256)	Method of payment used to process the transaction. See the terminology for possible values.
27	`payment_instrument_subtype`	Optional	Varchar(256)	Specific tender used to process the transaction. See the terminology for possible values.
28	`payment_network`	Optional	Varchar(256)	Credit or pin-less debit network used.
29	`payment_channel`	Optional	Varchar(256)	Channel for the payment transaction: `Online` (online transactions), `POS` (offline/point of sale transactions), `MOTO` (mail order or telephone order).
30	`payment_token`	Optional	Varchar(256)	Vault token of the payment method.
31	`issuing_country`	Optional	Varchar(256)	Domiciled country of the issuer.
32	`issuing_bank`	Optional	Varchar(256)	Name of the issuing bank.
33	`bin`	Optional	Varchar(256)	First 6 or 8 digits of the credit card identifying the issuer.
34	`acquirer_reference_number`	Optional	Varchar(256)	ID assigned to the record by the acquirer.
35	`store_id`	Optional	Varchar(256)	ID of the store where the transaction was initiated.
36	`reader_id`	Optional	Varchar(256)	Terminal ID of the store where the transaction was initiated.
37	`reason_code`	Optional	Varchar(256)	Reason for a transaction decline. For card transactions, this is a processor decline code. For bank transactions, this is a bank decline code. See processor decline codes and SEPA Direct Debit reason codes.
38	`memo`	Optional	Varchar(256)	Memo information sent by the user when calling the API to place the transaction. Blank if nothing was passed.
39	`custom_field`	Optional	Varchar(256)	Custom information sent by the user when calling the API to place the transaction. Blank if nothing was passed.
40	`fixed_fee`	Optional	Numeric(23, 2)	Fixed fee assessed by PayPal.
41	`variable_fee_rate`	Optional	Numeric(23, 2)	Variable fee assessed by PayPal.
42	`total_processing_fees`	Optional	Numeric(23, 2)	Total amount of PayPal fees charged to the event.
43	`fx_fixed_fee`	Optional	Numeric(23, 2)	FX fixed fee assessed by PayPal.
44	`fx_variable_rate`	Optional	Numeric(23, 2)	FX variable fee assessed by PayPal.
45	`campaign_fees`	Optional	Numeric(23, 2)	Campaign fee assessed by PayPal.
46	`credit_transaction_fees`	Optional	Numeric(23, 2)	Credit-related transaction fee for a merchant-selected credit offering.
47	`cross_border_fee`	Optional	Numeric(23, 2)	Cross-border fee assessed by PayPal.
48	`chargeback_protection_fee`	Optional	Numeric(23, 2)	Chargeback protection fee assessed by PayPal.
49	`interchange_fixed_fee`	Optional	Numeric(23, 5)	Per-transaction interchange fee applied to the event.
50	`interchange_rate`	Optional	Numeric(23, 2)	Rate at which interchange was applied to the settlement amount.
51	`total_interchange_fees`	Optional	Numeric(23, 5)	Total interchange fees applied to the event.
52	`total_scheme_fees`	Optional	Numeric(23, 5)	Total scheme fees applied to the event.
53	`total_passthrough_fees`	Optional	Numeric(23, 5)	Sum of total interchange fees and total scheme fees.
54	`passthrough_fee_currency`	Optional	Char(3)	Currency in which the passthrough fee is charged.
55	`description`	Optional	Varchar(256)	Description of the interchange program name, event fees, bulk scheme fees, or subscription plan name for subscription fees.
56	`count`	Optional	Numeric(256)	Count of events in this record. Indicates the number of transactions for which a fee is being charged.
57	`fee_period`	Optional	`YYYY-MM`	Year and month in which the fee-accruing transaction took place.
58	`invoicing_currency`	Optional	Char(3)	Currency in which the invoice is created.
59	`invoiced_fee`	Optional	Numeric(23, 5)	Total invoiced amount.
60	`crypto_currency`	Optional	Char; max 5 characters	Currency of the cryptocurrency transaction. See PayPal-supported cryptocurrencies for possible values.
61	`crypto_currency_gross_amount`	Optional	Numeric(23, 8)	Gross transaction amount of cryptocurrency bought, sold, transferred, or disputed.
62	`crypto_currency_fee`	Optional	Numeric(23, 8)	Fee on cryptocurrency bought, sold, transferred, or disputed.
63	`crypto_currency_net_amount`	Optional	Numeric(23, 8)	Net transaction amount of cryptocurrency bought, sold, transferred, or disputed.
64	`payout_reference_id`	Optional	Varchar(256)	A unique identifier used to trace the lifecycle of a payout using the Payouts API. Applicable for Flexible Payout and On-Demand Payout transactions.
65	`card_fingerprint`	Optional	Varchar(256)	A unique, privacy-safe identifier for a customer's credit or debit card that enables consistent identification across online and in-store transactions.

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

The following table describes how to reconcile common use cases using this report.

Use case, How to reconcile
Use case	How to reconcile
Trace a payout in your bank statement or PayPal account	Identify the transaction with `Record type == Withdraw money` and `Record subtype == Disbursed` in the report details section. Use the `TRANSFER_ID` column to match the payout in your bank or PayPal account.
Reconcile bank deposits	Identify the payout transaction with `Record type == Withdraw money` and `Record subtype == Disbursed` or `Created`. Get the Transfer ID for that transaction, then get all transactions with the same Transfer ID. For every settlement currency, verify that the sum of amounts in the `Settlement Amount` column equals zero and that the Transfer ID is the same across all transactions. Note: If a minimum amount is held in a threshold bucket before payout, use the `Pending Settlement Amount` field for the payout transaction when reconciling.
Identify all transactions settled to your bank account	For each unique Transfer ID, iterate through the report details section to identify all transactions that contribute to the payout.
Track bank reversal transactions	Identify the bank reversal transaction with `Record type == Failed disbursement` and `Record subtype == Bank reversal`. The amount is credited to your available balance and re-attempted on the next payout. Get the transaction ID from the `Related record ID` column of the failed disbursement transaction, then use the Transfer ID of the original payout to identify all transactions that were returned.
Reconcile a payout reversal with the next new payout	Option 1: Identify the bank reversal with `Record type == Failed disbursement` and `Record subtype == Bank reversal`. Get the Transfer ID of the original payout, use it to identify all affected transactions, then use the new Transfer ID from the next payout to confirm which transactions were re-settled. Option 2: Get the Transfer ID from the `Reference ID` column of the failed disbursement record — this corresponds to the Transfer ID of the original payout returned by the bank. Use it to identify all transactions that were not settled, then reconcile against the new payout's Transfer ID. The amount is credited back to your available balance and re-attempted on the next payout.
Reconcile payout amounts across partner merchants	If you are a partner, run the same reconciliation steps using the `Merchant Account ID` column to filter per merchant.
Reconcile net-settled fees	Identify the `Total Net Fees` column for each applicable transaction. Sum all amounts in that column for the day to get the total transactional fees charged. For merchants on a Net Settlement model, these fees are deducted directly from daily processing amounts.
Reconcile gross-settled fees	Filter records by Merchant Account ID. For each record, extract `Record Type`, `Total Interchange Fees`, `Total Scheme Fees`, and `Total Passthrough Fees`. Sum all amounts in the `Total Gross Fees` column to get total gross-settled fees. The `Invoiced Fee` column reflects all fees billed, including periodic charges such as monthly scheme fees. For merchants on the Gross Settlement model, fees are billed in the next invoice.

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

Disbursement Reconciliation report

Prerequisites

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

Prerequisites

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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