---
page_id: notion_page_revenue_reporting_policy
title: 'Revenue Reporting Policy'
owner_person_key: rina_patel
owner_team: finance
owner_notion_user_id: notion_user_0002
status: current
created_time: 2025-12-12T09:30:00-08:00
last_edited_time: 2026-03-28T13:15:00-07:00
tags:
  - finance
  - revenue
  - board-reporting
related_expected_answers:
  - revenue_net_vs_gross_reconciliation
related_metric_keys:
  - gross_revenue
  - net_revenue
anchors:
  - notion://notion_page_revenue_reporting_policy#gross-revenue
  - notion://notion_page_revenue_reporting_policy#gross-to-net-reconciliation
---

# Revenue Reporting Policy

Owner: Rina Patel (finance)

## Gross Revenue
Anchor: notion://notion_page_revenue_reporting_policy#gross-revenue

Gross revenue includes paid subscription, seat, usage, and addon invoice line items recognized on invoices.paid_at.

Credit line items are negative in raw invoice lines and reported as absolute credits.

Successful refunds reduce net revenue in the refund month based on refunds.refunded_at.

For February 2026 the governed reconciliation is gross revenue 213000000 cents, credits 13400000 cents, refunds 31200000 cents, and net revenue 168400000 cents.

## Credits
Anchor: notion://notion_page_revenue_reporting_policy#credits

Credit line items are negative in raw invoice lines and reported as absolute credits.

For February 2026 the governed reconciliation is gross revenue 213000000 cents, credits 13400000 cents, refunds 31200000 cents, and net revenue 168400000 cents.

## Refunds
Anchor: notion://notion_page_revenue_reporting_policy#refunds

Successful refunds reduce net revenue in the refund month based on refunds.refunded_at.

For February 2026 the governed reconciliation is gross revenue 213000000 cents, credits 13400000 cents, refunds 31200000 cents, and net revenue 168400000 cents.

## Gross To Net Reconciliation
Anchor: notion://notion_page_revenue_reporting_policy#gross-to-net-reconciliation

Gross revenue includes paid subscription, seat, usage, and addon invoice line items recognized on invoices.paid_at.

For February 2026 the governed reconciliation is gross revenue 213000000 cents, credits 13400000 cents, refunds 31200000 cents, and net revenue 168400000 cents.

## Related Evidence

- notion://notion_page_revenue_reporting_policy#gross-revenue
- notion://notion_page_revenue_reporting_policy#gross-to-net-reconciliation
- expected-answer://revenue_net_vs_gross_reconciliation
