The Revenue Recognition report gives a detailed view of how your venue earns income using accrual accounting. It tracks the full lifecycle of revenue — from payments collected, to revenue recognized when services are delivered or bookings expire.
This report is ideal for finance teams, accountants, or bookkeepers who need to audit transactions, reconcile revenue, or trace adjustments.
How revenue is tracked (accrual accounting)
ROLLER follows accrual accounting principles (when enabled in venue settings) — revenue is only recognized when the service is delivered, not when the payment is collected.
For example:
- A ticket sold online today for next week’s visit is not recognized until the guest checks in.
- If the guest is a no-show, revenue is recognized on expiry.
The report separates each step of the revenue journey:
| Term | Description |
|---|---|
| Funds Received | Payments collected (full or partial) at the time of transaction. Excludes gratuities. |
| Deferred Revenue | Payments for future services — eg deposits, pre-bookings — that haven't been redeemed or expired. |
| Accounts Receivable | Outstanding balances owed for bookings that have passed their scheduled date. |
| Gross Revenue | Revenue recognized, including tax, when services are delivered or bookings expire. |
| Net Revenue | Gross revenue minus discounts and taxes. |
This report tracks the full movement of funds, from collection to net revenue recognition, providing a detailed audit trail of transactions, recognition events, and adjustments.
Additionally, this report underpins other financial reports. The data here is rolled up into summary-level reports, helping you analyze details, resolve discrepancies and reconcile revenue with your accounting software.
How revenue is tracked (cash accounting)
If your venue uses cash accounting, accrual-related columns (eg deferred revenue) in this report will not apply and will be excluded from the report. Revenue is recognized at the time of payment, regardless of whether the service has been delivered or not.
Run the report
- From Venue Manager, go to Reports > All reports.
- Search for and select Revenue Recognition.
- Apply filters to narrow the results
Filter your results
Use filters to refine the data by:
| Filter | Description |
|---|---|
| Date | Filter the results by day, date or date range. |
| Booking location (sales channel) | Filter results by where the transaction was processed (eg POS, online checkout, Venue Manager, API (eg Groupon, custom-built API-integrated checkout), Channel partners (eg Redeam, Tiqets and other channel partners or resellers using the Octo standard) |
| Payment method |
Filter results by the tender type used in each transaction.
|
| Product | Filter results shown by specific product or product categories. If no product filters are selected, the report includes all products with bookings in the chosen date range, including archived products. However, choosing "Select all" limits the report to active products for the selected time period (you'll not see data for any archived products). You can also export an unfiltered report to Excel, then filter by product to see active and archived data for a period. |
| Payment device | Filter by specific POS, self-serve kiosk device or mobile check-in device. |
Summary data (top of the table data)
These fields provide a high-level snapshot of your revenue movement:
| Field | Description |
|---|---|
| Funds Received | Total value of payments collected via ROLLER Payments for booking items (gratuities excluded) |
| Fee Revenue | Total value of fees processed |
| Tax Collected | Tax received on funds collected |
| Discounts | Redeemed discounts applied during the period |
| Deferred Revenue* | Change in deferred revenue balance |
| Gift Card Deferred Revenue* | Change in deferred revenue from gift card purchase values and usage |
| Accounts Receivable* | Change in balances owed for expired/redeemed bookings |
| Gross Revenue* | Revenue earned (incl. tax) when service is delivered |
| Recognized Discounts* | Discounts applied to recognized revenue |
| Tax Payable* | Tax component of earned revenue, now payable |
| Net Revenue* | Gross revenue minus tax and recognized discounts |
* These summary values apply to accrual accounting only and are removed from the report if cash accounting is configured for your venue.
Three types of report entries
Each booking generates three types of entries in the report:
| Entry type | Definition | Example |
|---|---|---|
| Transaction | Payment or refund recorded for a booking item | Guest pays online (positive); refund issued for cancellation (negative) |
| Recognition | Revenue recognized on booking item redemption at POS or expiry | Guest checks in, or ticket expires unused |
| Adjustment | Redistribution of funds among booking items from changes, with all adjustments occurring on the date the booking changes are made. | Adding or removing items from a booking changes the ticket count and proportionally redistributes funds among booking items. Canceling pending or fully paid bookings — whether deferred or recognized — creates adjustment entries to reflect the changes. |
Detailed data columns
The default columns available include:
| Column | Description |
|---|---|
| Record Date | Date/time of transaction, recognition or adjustment entry |
| Entry Type | Transaction, recognition or adjustment entry |
| Booking ID | Clickable ID to view full booking |
| Product Name | Name of product sold or redeemed |
| Funds Received $ | Payment amount (excludes tips) |
| Tax Collected $ | Tax tied to funds received |
| Status | Payment status of the booking |
| GL Code | Reporting or general ledger category. |
| Deferred Revenue $ | Prepaid funds (eg for future booking), not yet recognized (redeemed at POS) Even if a guest walks into the venue, buys tickets at POS and immediately enters, ROLLER creates a deferred revenue entry for the payment and, at the same time, a revenue recognition entry when the tickets are redeemed. |
| Gift Card Deferred Revenue | Deferred value held in gift card balances, not yet used to purchase products at your venue Note: Due to regional regulations, unused gift card balances will not expire and will remain in the Gift Card Deferred Revenue column in ROLLER. |
| Accounts Receivable | Amount owed for redeemed/expired items |
| Gross Revenue $ | Recognized revenue incl. tax (accrual accounting) Revenue is recognized when a ticket is redeemed at POS or expires. For example, if a booking expires and a partial payment is made, the amount paid moves from deferred revenue to gross revenue, and any balance unpaid is also recorded as accounts receivable. |
| Discount Recognized $ | The value of discounts related to gross revenue |
| Tax Payable $ | Tax value included in gross revenue and now payable. |
| Net Revenue $ | Gross revenue less tax payable. |
Right-click the table to view other columns available or export the report to see all columns.
Additional columns include:
| Column | Description |
|---|---|
| Booking Location | The sales channel where the booking was created (eg online checkout). |
| Payment Device | The POS or SSK device used to create the booking. |
| Ticket Name | Name of the ticket or the variation sold or redeemed. |
| Discount | Value of the discount redeemed. |
| Fee Revenue | Total value of fees applied to the booking. |
| Tax % | The percentage tax rate applied to the booking items. |
| Transaction ID | A transaction's unique identifier. |
| Transaction location | Location where the transaction was captured (eg recurring billing) |
| Gateway ID | The unique identifier from the ROLLER Payments gateway |
| Ticket Quantity | The number of tickets linked to a booking item |
| Company Name | Name of any company assigned to the booking |
| Redeemed ticket quantity |
The quantity of tickets redeemed for the booking. Refunds/cancellations will result in a negative quantity |
View additional fields by downloading the report
You can download the filtered results in the report as a CSV or Excel file.
When no filters are selected, the Excel file includes additional fields from the grid and CSV export such as expiry count and gift card expiry status.
Select the download icon at the top right, then follow the prompts to export and download the file.
Learn more about how to export and download grid reports