Transaction Mapping – MRDP / DAC7

Transaction Type

Transaction Subtype

Impact

Income

NEC

• Increase to total consideration

Payment-Goods

Payment-Services

Fee-Refund

• No impact to total consideration
• Decrease to the fee amount in the period of the refund
• Increase to count of relevant activities

Expense

Fee

• No impact to total consideration amount
• Increase to the fee amount in the period of the refund
• Increase to count of relevant activities

Refund-Goods

• Decrease to the consideration amount reported in the period of the deduction
• Increase to the count of relevant activities

 Refund-Services