Period summary
Learn about the period summary report.
The period summary provides a detailed breakdown of your billing activity and its impact on revenue within a specific period. Use this report to understand revenue changes and prepare journal entries for your accounting system.
In this example, the net recognised revenue is US$1,154,198.78 and the ending deferred revenue balance at the end of October is US$589,467.95.
Recognised revenue
This section shows all revenue and contra revenue for the period. Revenue items increase your recognised revenue, while contra revenue items reduce it.
| Item | Category | Description | |
|---|---|---|---|
| Revenue from billings this month | Revenue | Recognised revenue from finalised invoice line items and standalone payments that occurred during the month. Standalone payment revenue is recognised immediately when the payment occurs. | |
| Revenue from metered subscriptions this month | Revenue | Revenue from metered subscription usage. | |
| Recognised revenue previously deferred | Revenue | Revenue recognised this month from invoice line items that were finalised in previous months. | |
| Revenue from unbilled services | Revenue | Revenue from unbilled invoice items that have been recognised based on their service period. | |
| Revenue from platform fees | Revenue | Revenue earned from platform fees. Learn how platform fees impact revenue. | |
| Refunds | Contra revenue | Reduction in previously recognised revenue due to refunds. Learn how refunds impact revenue. | |
| Disputes | Contra revenue | Reduction in previously recognised revenue due to disputes. Learn how disputes impact revenue. | |
| Bad debt | Contra revenue | Reduction in previously recognised revenue from marking invoices as uncollectible. Learn how uncollectible invoices impact revenue. | |
| Voided billings | Contra revenue | Reduction in previously recognised revenue due to voided invoices. Learn how voids impact revenue. | |
| Canceled unbilled invoice items | Contra revenue | Reduction in revenue from deleted unbilled invoice items. | |
| Credit notes | Contra revenue | Reduction in previously recognised revenue due to credit notes issued to customers. Learn how credit notes impact revenue. | |
| Refunds from platform fees | Contra revenue | Reduction in revenue from refunded platform fees. Learn how platform fee refunds impact revenue. | |
| Transfer | Contra revenue | Reduction in revenue from separate transfers. Learn how separate transfers impact revenue. | |
| Discounts | Contra revenue | Reduction in revenue from discounts. | |
| External asset refunds | Contra revenue | Reduction in revenue from external asset refunds. | |
| Net revenue | — | Total recognised revenue minus total contra revenue for the period. |
Deferred revenue
This section shows changes to your deferred revenue balance throughout the period.
| Item | Description | |
|---|---|---|
| Starting balance | Deferred revenue balance at the end of the previous month. | |
| Deferred change from new billings this month | New deferred revenue from finalised invoice line items and standalone payments that occurred during the month. Every invoice line item and standalone payment books deferred revenue regardless of its revenue recognition schedule, except for unbilled revenue that was already recognised in previous months (included in “Revenue from unbilled services” in prior periods). | |
| Less recognised revenue | Amount of deferred revenue recognised during the month. | |
| Less credits issued | Remaining deferred revenue removed due to refunds, disputes, voids, uncollectible invoices and credit notes. Learn how refunds impact remaining deferred revenue. | |
| Ending balance | Deferred revenue balance at the end of the month. |
Examples
Finalised invoice example
This example shows how a finalised invoice affects the period summary.
Scenario:
- Invoice finalises on 10 October, 2025
- Single line item with a service period from 20 October, 2025 to 17 December, 2025
- Line item amount: US$60 (US$12 recognised in October, US$48 deferred)
Period summary for October 2025:
| Recognised revenue | |
|---|---|
| Revenue from billings this month | US$12 |
| Net revenue | US$12 |
| Deferred revenue | |
| Starting balance 1 Oct UTC | US$0 |
| Deferred change from new billings this month | US$60 |
| Less recognised revenue | US$-12 |
| Ending balance 31 Oct UTC | US$48 |
| Future scheduled billings | |
| Starting balance 1 Oct UTC | US$0 |
| Ending balance 31 Oct UTC | US$0 |
If the invoice is refunded on 15 November, 2025, the period summary for November 2025 shows:
| Recognised revenue | |
|---|---|
| Minus refunds | US$-12 |
| Net revenue | US$-12 |
| Deferred revenue | |
| Starting balance 1 Nov UTC | US$48 |
| Less credits issued | US$48 |
| Ending balance 30 Nov UTC | US$0 |
| Future scheduled billings | |
| Starting balance 1 Nov UTC | US$0 |
| Ending balance 30 Nov UTC | US$0 |
Standalone payment example
This example shows how a standalone payment (charge without an invoice) affects the period summary. Stripe recognises standalone payment revenue immediately when the payment occurs.
Scenario:
- Charge occurs on 15 October, 2025
- Charge amount: US$17
Period summary for October 2025:
| Recognised revenue | |
|---|---|
| Revenue from billings this month | US$17 |
| Net revenue | US$17 |
| Deferred revenue | |
| Starting balance 1 Oct UTC | US$0 |
| Deferred change from new billings this month | US$17 |
| Less recognised revenue | US$17 |
| Ending balance 31 Oct UTC | US$0 |
| Future scheduled billings | |
| Starting balance 1 Oct UTC | US$0 |
| Ending balance 31 Oct UTC | US$0 |