Transaction Mapping – MRDP / DAC7

Transaction Type	Transaction Subtype	Impact
Income	NEC	Increase to total consideration for *services* Increase to the count of relevant activities for *services*
	Payment-Services
	Payment-Goods	Increase to total consideration for *goods* Increase to the count of relevant activities for *goods*
	Fee-Refund	No impact to total consideration Decrease to the fee amount in the period of the refund for goods Increase to count of relevant activities for goods
Expense	Fee	No impact to total consideration amount Increase to the fee amount in the period of the fee for goods Increase to count of relevant activities for goods
	Refund-Goods	Decrease to the consideration amount reported in the period of the refund for *goods* Increase to the count of relevant activities *goods*
	Refund-Services	Decrease to the consideration amount reported in the period of the refund for *services* Increase to the count of relevant activities for *services*

Please note: Any fees on transactions are netted when calculating total consideration.