The Revenue Recognition report provides a detailed view of your venue's income using accrual accounting principles. It breaks down recognized revenue (income earned) and deferred revenue (income yet to be earned) while tracking funds from initial transactions to final revenue recognition.
Revenue tracking
Revenue recognition follows a journey from the moment a payment is collected to when it is officially earned. Initially, payments are recorded as funds received, including full or partial payments for bookings. However, revenue is only recognized when the service is delivered (eg tickets are redeemed at POS) or when the booking expires (eg no-shows or unused tickets).
This report provides granular financial details, tracking the full movement of funds—from collection to final revenue recognition.
- Funds received –Payments collected (partial or full), regardless of when the service is delivered. Gratuities (tips) are excluded and tracked separately in other reports as this report focuses on revenue earned from booking items (Staff Gratuity report, Detailed Transactions report).
- Deferred revenue – Payments received for future services that haven’t been redeemed at POS or have expired. This includes partially paid (eg deposits) or fully paid advance bookings.
- Accounts receivable – Outstanding amounts owed for bookings.
- Gross revenue – Total recognized revenue, including tax, recorded when services are delivered.
- Net revenue – Gross revenue minus applicable taxes and discounts.
In ROLLER, revenue is recognized when a booking item is redeemed at POS or expires, aligning with accrual accounting principles to match revenue with service delivery.
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.
Run the report
- From Venue Manager, go to Reports > All reports.
- Search for and select the Revenue Recognition report.
Filter your results
Filters let you refine results by transaction date, sales channel, payment type, or product, helping you focus on specific revenue streams.
| Filter | Description |
|---|---|
| Date selector | 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 or Venue Manager) |
| Payment method | Filter results by the tender type used in transactions (eg cash, card, gift card, other [eg Apple pay; digital wallets] etc) |
| 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. For example, 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
At the top of the grid, you'll see key values that track the flow of revenue, from funds received to net revenue, based on the selected time period and filters.
- Funds Received: The total value of processed transaction funds within the selected time period and filters. This report tracks funds linked to a product’s booking items, so gratuities (tips) are not included. If your venue accepts tips through ROLLER, the total funds received in this report will not match transaction-level reports (eg Detailed transactions report), where gratuities are included in the funds received totals.
- Fee Revenue: The total value of fees processed within the filtered timeframe.
- Tax Collected: The overall amount of tax collected on funds received during the selected timeframe.
- Discounts: The total value of redeemed discounts for the filtered timeframe.
- Deferred Revenue*: The total change in deferred revenue for the period, as per the selected filters.
- Gift Card Deferred Revenue*: The total change in gift card deferred revenue for the period, as per the selected filters.
- Accounts Receivable*: The total change in accounts receivable (amounts owed for redeemed or expired tickets) based on the selected filters.
- Gross Revenue*: The total recognized revenue for the period, including tax, as per the selected filters.
- Recognized Discounts*: The total value of recognized discounts for the period, as per the selected filters.
- Tax Payable*: The total tax included in gross revenue for the period that is payable now, based on the selected filters.
- Net Revenue*: The total gross revenue minus any discounts and tax for the period, based on the selected filters.
* 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
You'll come across three types of entries for each booking item in the detailed report grid.
| Entry type | Definition | Example |
|---|---|---|
| Transaction | Payment or refund | Any payment or refund made to a booking. Whenever you handle a payment or issue a refund, you create a transaction event line item, which can have a positive or negative value. |
| Recognition | Redemption or expiry of tickets for accrual accounting. Funds received for cash accounting. | A ticket is either redeemed at your venue or it expires based on the validity configured for the product. |
| Adjustment | The shift of funds between the various revenue accounts when changes are made to bookings, with all adjustments occurring on the date the booking changes are made. | Adding or removing items from a booking changes the ticket count and redistributes funds among booking items. Canceling pending or fully paid bookings — whether deferred or recognized — creates adjustment entries to reflect the changes. |
Detailed data
The default columns available include:
| Column | Description |
|---|---|
| Record Date | The date and time at which the transaction, recognition or adjustment entry occurred. |
| Entry Type | Whether the entry is a transaction, recognition or adjustment entry. |
| Booking ID | A booking's unique identifier. You can select the booking ID to open up further details about the booking or go to the booking order. |
| Product Name | Name of product sold or redeemed. |
| Funds Received $ | Payments were received for the booking item/product on the record date. In this report, funds received are linked to the booking items sold, and as a result, gratuities are not included in payments received. |
| Tax Collected $ | Value of tax collected per booking item (on funds received). |
| Status | Payment status of the booking. |
| GL Code | Name of the reporting or general ledger category. |
| Deferred Revenue $ | The total revenue amount that is assigned as deferred revenue for the booking. Revenue is deferred when you have received funds for a booking, but the booking item has not yet been redeemed at POS or has not yet expired. 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 | This tracks revenue changes in gift card deferred revenue over a selected time period. When a gift card is purchased, the amount goes into gift card deferred revenue. When used to purchase a booking, that amount shifts to deferred revenue, with an adjustment to balance. As booking items are redeemed in venue, they move to the appropriate revenue columns. 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 | The booking's total value of accounts receivable. These are the amounts owed for booking items. |
| Gross Revenue $ | The amount of revenue recognized, including tax, based on 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 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 online gateway your venue uses |
| 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. |
Download 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 (expiry count).
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