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 Item | Financial Events Included | Description | Unavailable 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 | Refund | 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 | |||
Brand EBITDA | 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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