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Last updated: August 3, 2026
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.
The report includes the following transaction types:
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.
To use the Disbursement Reconciliation report, ensure that:
To learn how to reconcile the Disbursement Reconciliation Report, see the Reconciliation guide.
The following table compares the available methods for accessing the Disbursement Reconciliation Report.
| 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 |
The following table lists the specifications for the Disbursement Reconciliation Report.
| 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. |
The following table describes the data included in the report based on transaction date.
| 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. |
Consider the following scenarios when you use this report.
| 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. |
The following table describes how ACH withdrawal returns appear in the report.
| 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. |
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.
The Disbursement Reconciliation Report contains three sections:
RH)RD)RF)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 |
|---|---|---|---|---|
| 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. |
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 |
|---|---|---|---|---|
| 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 | Payout Reference ID | Optional | Varchar(256) | 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. |
| 24 | 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. |
| 25 | Transfer Account | Optional | Varchar(256) | Last 4 digits of the account where funds were disbursed. |
| 26 | Customer Name | Optional | Varchar(256) | Name of the customer behind the transaction. |
| 27 | Payment Method | Optional | Varchar(256) | Method of payment used to process the transaction. See the terminology for possible values. |
| 28 | Payment Method Subtype | Optional | Varchar(256) | Specific tender used to process the transaction. See the terminology for possible values. |
| 29 | Card Fingerprint | Optional | Varchar(256) | A unique, privacy-safe identifier for a credit or debit card that enables consistent identification of the cardholder across online and in-store transactions. |
| 30 | Payment Network | Optional | Varchar(256) | Credit or pin-less debit network used. |
| 31 | 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). |
| 32 | Payment Token | Optional | Varchar(256) | Vault token of the payment method. |
| 33 | Issuing Country | Optional | Varchar(256) | Domiciled country of the issuer. |
| 34 | Issuing Bank | Optional | Varchar(256) | Name of the issuing bank. |
| 35 | BIN | Optional | Varchar(256) | First 6 or 8 digits of the credit card identifying the issuer. |
| 36 | Acquirer Reference Number | Optional | Varchar(256) | ID assigned to the record by the acquirer. |
| 37 | Store ID | Optional | Varchar(256) | ID of the store where the transaction was initiated. |
| 38 | Reader ID | Optional | Varchar(256) | Terminal ID of the store where the transaction was initiated. |
| 39 | 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. |
| 40 | Memo | Optional | Varchar(256) | Memo information sent by the user when calling the API to place the transaction. Blank if nothing was passed. |
| 41 | Custom Field | Optional | Varchar(256) | Custom information sent by the user when calling the API to place the transaction. Blank if nothing was passed. |
| 42 | Fixed Fee | Optional | Numeric(23, 2) | Fixed fee assessed by PayPal. |
| 43 | Variable Fee Rate | Optional | Numeric(23, 2) | Variable fee assessed by PayPal. |
| 44 | Total Processing Fees | Optional | Numeric(23, 2) | Total amount of PayPal fees charged to the event. |
| 45 | FX Fixed Fee | Optional | Numeric(23, 2) | FX fixed fee assessed by PayPal. |
| 46 | FX Variable Rate | Optional | Numeric(23, 2) | FX variable fee assessed by PayPal. |
| 47 | Campaign Fees | Optional | Numeric(23, 2) | Campaign fee assessed by PayPal. |
| 48 | Credit Transaction Fees | Optional | Numeric(23, 2) | Credit-related transaction fee for a merchant-selected credit offering. |
| 49 | Cross Border Fee | Optional | Numeric(23, 2) | Cross-border fee assessed by PayPal. |
| 50 | Chargeback Protection Fee | Optional | Numeric(23, 2) | Chargeback protection fee assessed by PayPal. |
| 51 | Interchange Fixed Fee | Optional | Numeric(23, 5) | Per-transaction interchange fee applied to the event. |
| 52 | Interchange Rate | Optional | Numeric(23, 2) | Rate at which interchange was applied to the settlement amount. |
| 53 | Total Interchange Fees | Optional | Numeric(23, 5) | Total interchange fees applied to the event. |
| 54 | Total Scheme Fees | Optional | Numeric(23, 5) | Total scheme fees applied to the event. |
| 55 | Total Passthrough Fees | Optional | Numeric(23, 5) | Sum of total interchange fees and total scheme fees. |
| 56 | Passthrough Fee Currency | Optional | Char(3) | Currency in which the passthrough fee is charged. |
| 57 | Description | Optional | Varchar(256) | Description of the interchange program name, event fees, bulk scheme fees, or subscription plan name for subscription fees. |
| 58 | Count | Optional | Numeric(256) | Count of events in this record. Indicates the number of transactions for which a fee is being charged. |
| 59 | Fee Period | Optional | YYYY-MM | Year and month in which the fee-accruing transaction took place. |
| 60 | Invoicing Currency | Optional | Char(3) | Currency in which the invoice is created. |
| 61 | Invoiced Fee | Optional | Numeric(23, 5) | Total invoiced amount. |
| 62 | Crypto Currency | Optional | Char; max 5 characters | Currency of the cryptocurrency transaction. See PayPal-supported cryptocurrencies for possible values. |
| 63 | Crypto Currency Gross Amount | Optional | Numeric(23, 8) | Gross transaction amount of cryptocurrency bought, sold, transferred, or disputed. |
| 64 | Crypto Currency Fee | Optional | Numeric(23, 8) | Fee on cryptocurrency bought, sold, transferred, or disputed. |
| 65 | Crypto Currency Net Amount | Optional | Numeric(23, 8) | Net transaction amount of cryptocurrency bought, sold, transferred, or disputed. |
| 66 | Card Brand | Optional | Varchar(256) | The card brand used to fund the transaction. |
| 67 | Network Plan | Optional | Varchar(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. |
| 68 | Network Plan Description | Optional | Varchar(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. |
| 69 | Regulated or Unregulated | Optional | Varchar(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. |
| 70 | ECI Indicator | Optional | Varchar(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. |
| 71 | Tokenization Indicator | Optional | Varchar(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. |
| 72 | SMB Visa Identifier | Optional | Varchar(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 |
|---|---|---|---|---|
| 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. |
Use the following procedures to reconcile payouts, bank deposits, fee settlements, and payout reversals.
| 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: