Profit & Loss Statement

Seller account Profit and Loss Statement for Amazon FBA Activities

Below you will find an overview of the Profit and Loss line items displayed in the Profit & Loss Statement section of the Autopilot app and within the Weekly Insights Page P&L view.

For each financial event listed below, there can be multiple sub-events that are tracked separately, such as adjustments to the original amount, reversals or withholdings (chargebacks) by Amazon.

When filtering the P&L by Product, Brand or Marketplace, certain fees are no longer included in the P&L as they cannot be associated to that level of filtering. These are indicated in the columns Unavailable in Product / Brand Filter and Unavailable in Marketplace Filter below.

P&L Line ItemFinancial Events IncludedDescriptionUnavailable in Product / Brand Filter Unavailable in Marketplace Filter

Full Price Fulfilled Product Sales

Item Sales

Gross Sales, based on the full price of all items sold and which have been charged in the seller central account (does not include transactions cancelled before being charged).

Cash on Demand Sales

For some marketplaces where Cash on Demand is an option, these are accounted for separately.

Product Discounts

Product Promotions & Discounts

If sellers have granted discounts to buyers, they are accounted for here

Shipping Discounts

Shipping cost discounts granted to buyers are accounted for here

Amazon Point Payment Discounts

In marketplaces that accept Amazon Point payments, these are accounted for as discounts here.

Fulfilled Product Sales

Line-Item Calculation: Full Price Fulfilled Product Sales, Product Discounts

Fulfilled Product Sales are calculated by subtracting the Product Discounts from the Full Price Fulfilled Product Sales line-items.

Fulfilled Shipping Revenue

Shipping Costs

Shipping costs paid for by buyers.

Cash on Demand Shipping Cost

For some marketplaces where Cash on Demand is an option, these shipping costs accounted for separately.

Other Income

Giftwrap Costs

Buyer costs related to wrapping articles as a gift.

Failed Disbursement

If Amazon was not able to pay out a credit to the seller, it is accounted for here.

Disbursement Correction

When Amazon has to correct a disbursement payment.

ChargeBack Recovery

Tax Certification Adjustment

Buyer Recharge

Free Replacement Costs

Total Shipped Sales

Line-Item Calculation: Fulfilled Product Sales, Fulfilled Shipping Revenue, Other Income

Product Returns

Refund Amount

The amount that Amazon will deduct from the seller account and credit to the buyer

A-Z Warranty Case Refund

If an A-Z warranty case is decided in the sellers favor, the seller will receive a credit from Amazon.

Goodwill Adjustment

When Amazon decides a refund can be issued without returning an item.

Restocking Fee

Fee for restocking items returned by buyers.

Discount Return

The discounted amount for when a discounted product is returned.

Retro Charges

Net Sales

Line-Item Calculation: Total Shipped Sales, Product Returns

Landed Cost of Goods Sold

Landed Cost per SKU is uploaded manually by users

As COGS data is not available via Amazon directly, users upload this to Autopilot via a simple file import process.FBA Inventory Adjustment

FBA Inventory Adjustment

Refund for damaged stock

Goods damaged in Amazon warehouses

Refund for lost stock

Goods lost in Amazon warehouses

Miscellaneous Adjustments

Refund for lost goods in goods receipt

If goods are lost when they are sent to Amazon

Refund for defective stock

Defective stock in Amazon warehouse

Reimbursement - Wrong Item Returned by Customer

If a customer returns the wrong item, Amazon will reimburse them for the amount.

Refund for goods damaged by the carrier in the inbound process

If something is broken when sending goods to Amazon.

Refund for damaged multi-channel orders

Refunds for shipments via Multi-Channel-Fulfillment that are damaged during shipping

Refund for lost multi-channel orders

Refunds for shipments via Multi-Channel-Fulfillment (MCF) that were lost

Refund for damaged goods in case of returns

Refund for if a product was damaged during a return shipment.

Payment Retraction Items

When a reimbursement is made in an error, the credit is retracted.

Product Costs

Line-Item Calculation: Landed Product Costs, FBA Inventory Adjustments

Contribution Margin 1

Calculation: Net Sales - Product Costs

FBA Disposal Fees

FBA destruction fee

If FBA goods have been destroyed by Amazon, a fee will be charged.

FBA cost for returns

If goods have been returned to the seller, Amazon will charge the cost of the return.

Refund for lost goods in case of return

If FBA goods are lost during return to the seller, Amazon will issue a credit note.

Wholesale Liquidation

Fees that Amazon applies per item that is liquidated.

FBA Inbound Fees

Postage - Insurance

If sellers insure their goods when sending them to Amazon, the amount for the insurance is shown here.

Postage - Transaction Fee

Postage - Import Duty

Postage - Delivery Area Surcharge Fee

In some regions delivery is more expensive. Then there is a surcharge, which Amazon will charge here.

Postage - Carrier Pickup Fee

If goods are picked up somewhere, this fee is due.

Postage - Return Postage Billing

Here sellers will be charged for return shipping postage costs.

Postage - Shipping Cost

Here sellers will be charged postage costs for a shipment.

Postage - Tracking Fee

If there are fees for tracking a shipment, this will be charged under this position.

Postage - Proof of Dispatch Fee

The costs for a proof of dispatch are included here.

Refund Preparation for shipment

These are refunds in the area of shipment preparation.

Packing in opaque foil bag

If, for example, adult items are packed in an opaque bag, then this fee will be charged.

Postage - Return Shipping Cost

Here sellers will be charged shipping costs for a return shipment.

Postage - Return Oversize Surcharge Fee

Here sellers will be charged oversize surcharge fee for a return shipment.

Postage - Return Fuel Surcharge Fee

Here sellers will be charged a fuel surcharge fee for a return shipment.

Postage - Signature Confirmation Fee

FBA costs for return of goods

Costs for returning goods

FBA Inbound Shipment Carton Level Info Fee

Carton Level Info Fee

FBA customer return fee

Amazon may charge sellers a fee when customers return goods.

FBA fee for preparation of goods in the inbound process

A fee for when Amazon has to rework goods delivered by sellers so that they can be processed further.

FBA costs for outward shipments by UPS

UPS specific shipment fee

Labelling, application of barcodes or labels

Fee for when sellers commission Amazon to provide the goods with a barcode / label.

FBA Inbound Defect Fee

Fee for defect inbound products

FBA Transportation Fee

Fee for inbound transportation

STAR Storage Fee

Amazon Warehousing and Distribution storage fee charged at a monthly cadence

FBA Inbound Convenience Fee

FBA Opaque Bagging Fee

Return Shipping Fee

SSOF Fulfilment Fee

Amazon Upstream Processing Fee

FBA International Inbound Freight Fee

FBA International Inbound Freight Fee

Freight costs for the international shipment of goods.

FBA International Inbound Freight Tax and Duty

FBA International Inbound Freight Tax and Duty

Taxes and fees for the international movement of goods.

FBA Outbound Fees

FBA costs for return of goods

The fee for returning goods.

Wrapping (Taping Fee)

Fee for when Amazon has to combine seller goods into one container.

Postage - Refund

Here Amazon refunds postage fees for shipments.

Shipping Costs FBA

The FBA fee for shipping, which depends on the size and weight of the item.

Packing in bubble wrap

Fee for when goods have to be packed in bubble wrap.

Packaging in foil bags

Fee for when goods have to be packed in a poly bag.

FBA Per Unit Fulfillment Fee

FBA Weight Based Fee

Export Charge

Export Charge

Postage Refund Fees

FBA Reimbursements


This often includes refunds, e.g. for goods broken in the shipping process.

Refund for incorrect FBA fees

Refund for incorrect FBA fees

Non Subscription Fee Adjustment

This includes any other refunds or fees, e.g. if Amazon has miscalculated and now credits or deducts the difference to a seller account.

Incorrect Fee Adjustment

A seller refund for if Amazon mistakenly charged to much for FBA shipping.

SAFE-T Reimbursement Charge

The Seller Assurance for e-Commerce Transactions (SAFE-T) process allows you to file a claim for reimbursement if you want to appeal Amazon’s decision to issue a refund to a customer. At Amazon’s sole discretion, you may be issued a reimbursement in cases where Amazon determines that you were not at fault.

Reimbursement Clawback

Lost or Damaged Product Reimbursement

Prime Wardrobe Reimbursement

FBA Storage Fees

FBA Storage fee

This is the monthly fee for goods stored in FBA warehouses. It is calculated according to volume.

FBA long-term storage fee

Once a year Amazon will charge long-term storage fee for goods that have been in the FBA warehouses for more than 12 months.

Compensated Clawback

Total FBA Fees

Line-Item Calculation: FBA Disposal Fees, FBA MFN Outbound Fees, FBA Inbound Fees, FBA Outbound Fees, FBA Refunds, FBA Reimbursements, FBA Storage Fees

Selling Fees

Sales Commission

Amazon earns a commission from each sale in the form of a variable sales fee. This refers to the gross sales and differs according to the category. Usually it is 15% of the gross sales.

Fixed sales commission

Sellers who are not on the "Professional" sales tariff pay a fixed sales commission per item.

Giftwrap Commission

The Amazon commission for the gift wrap service.

Refund Commission

This is the part of the sales commission that Amazon retains even when there is a refund. Usually this is 20% of the original sales commission.

Variable Sales Fees

As a seller, you also pay a closing fee per media item sold. For example in Europe, this is 1.01 € for books, 0.81 € for music, 0.81 € for DVD and video and 0.81 € for video games (games, accessories and consoles) and software.

Subscription Fee Adjustment

These are the basic subscription fees for running a seller central account.

Postage - Return Billing Postage Commission

Here sellers are charged the Amazon commission for return shipping costs.

Customer Service Error Adjustment - Item Specific

If Amazon's customer service makes a mistake related to an item-specific issue, the refunded amount is found here.

Adjustment Fee Sales Tariff

This is a refund of the sellers account fee.

Customer Service Error Adjustment - Non-Item Specific

If Amazon's customer service makes a mistake related to a non item-specific issue, the refunded amount is found here.

Subscription Fee

These are the fees for the seller account.

Merchant Fulfilled Network (MFN) Delivery Service Fee

Postage Fee - Merchant Fulfilled Network

Coupon Redemption Fee

Coupon Clip Fee

Customer Service by Amazon

Fresh Inbound Transportation Fee

High Volume Listing Fee

Imaging Services Fee

Referral Fee

Textbook Rental Fees

Amazon Exclusives Fee

FBA Grade and Resell Fee

Contribution Margin 2

Line-Item Calculation: Contribution Margin 1 - FBA Fees - Selling Fees

Ad Expenses

Amazon Ad Expenses

Includes all ad expenses, added based on the invoice date. Data is pulled from the Amazon Advertising API, therefore requires an Amazon advertising API connection as outlined here

Contribution Margin 3

Line-Item Calculation: Contribution Margin 2 - Ad Expenses

Other Platform Fees

Other Service Fees

This includes fees sellers paid for other miscellaneous services from Amazon.

Amazon Imaging Fee

Sellers can have Amazon pull a product from inventory to take a professional-looking photo

Get Paid Faster Fee

Fee for the Get Paid Faster Service

Vine Fee

Fee for the Amazon Vine Service

Pay with Amazon Fee

Fee for the Pay with Amazon service

Payment Method Fee

Fee related to specific payment method

Amazon Points Fee

Fee related to the Amazon Points program available in some marketplaces

Sales Tax Collection Fee

Sales Tax Collection Fee

Amazon Accelerator Fee

Fee related to the Amazon Accelerator program

Seller Review Enrollment Fee

Seller Review Enrollment Fee

Run Lightning Deal Fee

Run Lightning Deal Fee

Renewed Program Fee

Renewed Program Fee

Generic Deduction Fee

Generic Deduction Fee

Paid Services Fee

Re-evaluation Fee

Total Expenses

Line-Item Calculation: Total FBA Fees, Selling Fees, Other Platform Fees


Line-Item Calculation: Product Margin, Total Expenses

Sales Tax

The VAT portions of the relevant customer charges outlined above, e.g. Item Sales, Shipping Costs, Coupon Fees, Giftwrap

Amazon Sales Tax Remitted

Tax Withheld by Amazon

Amazon Reserves

Reserve Debit and Credit

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