When this guide is useful
Processor deposits are net of fees, refunds and reserves.
The distinction that matters
Reconcile gross activity to the net cash settlement. A bank deposit is not a complete revenue record when the processor offsets other amounts.
A worked situation to investigate
An online retailer sees a large sales report but lower bank deposits because returns and rolling reserves were withheld.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.