All Statements Summary Report

The Summary Report includes your seller account activity for the Amazon Marketplace and Fulfilment by Amazon (FBA).

Note: The information in this statement does not constitute accounting, tax, legal or other professional advice.

Income

The Income section includes your sales, credits and refunds.

Line item	Description
Seller-fulfilled product sales	The total amount of your product sales for seller-fulfilled products.
Seller-fulfilled product sale refunds	The amount deducted from your account balance for refunds of product sales for seller-fulfilled products.
FBA product sales*	The total amount of your product sales for Amazon-fulfilled products.
FBA product sale refunds*	The amount deducted from your account balance for refunds of product sales for Amazon-fulfilled products.
FBA lost and damaged inventory credit*	The amount reimbursed to you for inventory lost or damaged that Amazon determines it is responsible for.
Postage credits	The amount paid by buyers for delivery.
Postage credit refunds	The amount deducted from your account balance for postage credits from refunds of product sales.
Gift wrap credits	The amount paid by buyers for gift wrap.
Gift wrap credit refunds	The amount deducted from your account balance for gift wrap credits from refunds of product sales.
Promotional rebates	The amount deducted from your account balance for promotional offerings.
Promotional rebate refunds	The amount that Amazon reimburses to you for promotional offerings from refunds of product sales.
A-to-z Guarantee claims	The amount deducted from your account balance for A-to-z Guarantee claims granted to buyers.
Chargebacks	The amount deducted from your account balance for charges disputed by buyers for product orders.
Direct payments**	The amount that you have collected or will collect from the buyer using a non-Amazon payment method that is not recorded in the buyer’s Amazon account, including stored value cards, private label credit cards and cash on delivery (COD).

** A value will appear for this line item in your summary report only if you have direct payments during the reported period.

Expenses

The Expenses section includes Amazon service fees, selling fees, FBA fees, shipping and taxes.

Line item	Description
Seller-fulfilled selling fees	The fees charged for Selling on Amazon, including variable closing fees and referral fees.
FBA selling fees*	The fees charged for order fulfilment, including variable closing fees and referral fees on orders fulfilled by Amazon.
Selling fee refunds	The amount that Amazon reimburses to you for selling fees from refunds of product sales.
FBA transaction fees*	The fees related to the fulfilment of orders, including order handling, Fulfilment Fees and related services.
FBA transaction fee refunds*	The amount that Amazon reimburses to you for FBA transaction fees from refunds of returned orders.
Other transaction fees	Other fees charged for Selling on Amazon, including VAT, collection fees, per-item fees and referral fees.
Other transaction fee refunds	Any amounts that Amazon reimburses to you for other transaction fees from refunds of product sales.
FBA storage fees*	Non-order fees, such as fees charged for storage of inventory at an Amazon fulfilment centre, inventory removal and disposal, inbound shipping, labelling and similar services.
Postage label purchases	The amount paid by you for postage labels purchased through Amazon.
Postage label refunds	The amount that Amazon reimburses to you for shipping label purchases for orders that have been cancelled or refunded.
Service fees	Non-order fees, such as monthly subscription fees.
Refund administration fees	The refund transaction fees incurred for processing refunds of product sales.
Adjustments	Miscellaneous credits or debits posted by Amazon, for example non-order refunds.

Transfers

The Transfers section includes the transfers made to your bank account (attempted or successful) and any charges to your credit card.

Line Item	Description
Transfers to bank account	The amount (net sales, credits and refunds) that we have transferred to your bank account.
Failed transfers to bank account	The amount that we were unable to transfer to your bank account at the end of the statement period. We will attempt to transfer this amount on your next settlement date.
Charges to credit card	The charges made to your credit card or bank account for a previous negative balance.