Platform Revenue Control Center
Platform fee policy, revenue ledger postings, financial exports, merchant reserve liability, merchant debt recovery, and FX spread controls.
Company owner revenue case
revenue recognizedrev_school_2026_001
The same customer payment is separated into merchant GMV, Epara fee revenue, provider cost, reserve liability, merchant payable, and net platform contribution.
Customer volume167,000 IQDGMV, not revenue
Epara fee revenue3,340 IQDprice_demo_market_iq_2026
Provider + ops cost1,340 IQDdirect scenario cost
Net contribution2,000 IQDReserve is a liability hold, not Epara revenue.
Merchant report boundary
readyWhat does the merchant receive vs. what Epara owns?
Company owner sees that merchant exports explain gross, fee, reserve, net, and payout without exposing internal provider cost as merchant controls.
reporting_school_2026_001Collected125,000 IQDSCH-2026-00041 captured with receipt EP-RCPT-2026-00041
Outstanding250,000 IQD2 payer references remain unpaid
Statement net163,660 IQDset_2026_06_15_iqd approved
Export pack4 filesexport_school_collection_2026_001
Merchant accountantWhat can I book today?Approved IQD statement with gross, fee, reserve, and netreport_statement_exportstmt_export_school_2026_csv163,660 IQDapprovedMerchant financeWhat will arrive in the bank?Payout forecast tied to provider-pending transferreport_payout_forecastrafidain_transfer_pending_8821155,310 IQDprovider pendingEpara financeCan Epara explain the settlement?Reconciliation run proves no provider difference remainsreport_reconciliation_proofrecon_run_school_2026_0010 IQDmatched
Owner evidence pack
audit readyWhat proves revenue vs liability?
Platform finance sees which payment evidence supports GMV, fee revenue, reserve liability, provider cost, and margin.
evidence_pack_school_2026_001Paymentpay_scenario_001rcpt_scenario_001
MerchantDemo Marketplink_school_2026
Settlementset_2026_06_15_iqdpo_school_2026_001
Audit anchoraudit_anchor_school_2026_001op_decision_school_2026_001
Ledger movementmov_payment_capture_001evpack_ledger_movementGross, fee, reserve, and merchant balance entries are balancedOperations, finance, company ownerImmutable financial postingmatchedStatement matchrecon_run_school_2026_001evpack_statementProvider file, ledger, statement, and POS contribution match with no differenceMerchant finance, reconciliationStatement supports payout but does not release itstatement matchedPayout handoffrafidain_transfer_pending_8821evpack_payoutMerchant payout is provider pending after upstream controls clearMerchant finance, treasury, supportBank transfer remains controlled by treasuryprovider pendingRevenue boundaryrev_school_2026_001evpack_revenue_boundaryGMV, merchant payable, reserve liability, provider cost, and Epara margin stay separatedPlatform financeReserve is a liability hold, not Epara revenue.revenue recognized
Scenario action ledger
loadingWhich actions explain revenue and liability?
Company owner can see which captured-payment actions support GMV, fee revenue, reserve liability, provider cost, and payout exposure.
action_ledger_school_2026_001 / evidence_pack_school_2026_001Payment stagecapturedpay_scenario_001
Customer requestcust_action_resend_receiptcust_action_school_2026_001
Merchant actions0merchant_action_console_school_2026
Operator / method0 / 1operator_action_console_school_2026
WorkflowPublish collection pageledger_stage_collectionMerchant ownerCollection page stage is paidplink_school_2026Publishing exposes checkout; it does not move moneycompletedWorkflowPay as guestledger_stage_paymentCustomerPayment lifecycle stage is capturedrcpt_scenario_001Capture creates receipt, ledger, fee, reserve, and statement evidencecompletedWorkflowPrepare payout handoffledger_stage_payoutEpara financeset_2026_06_15_iqd supports po_school_2026_001rafidain_transfer_pending_8821Payout remains provider pending until treasury clears itprovider pendingCustomer supportResend receiptcust_action_resend_receiptCustomerSupport can resend immutable receipt proofEP-RCPT-2026-00041Customer request creates support context; approval controls money movementselectedPayment methodConfirm guest-card availabilitypm_action_guest_card_checkoutCustomerGuest card checkout is available on the merchant collection pageready_school_link_2026Payment capture creates receipt, ledger, fee, reserve, and statement evidencecompleted
Demo action state is local to this browser, but every row keeps the same payment, evidence pack, and money-boundary language.
| Money fact | Amount | Merchant view | Epara owner view | Evidence | Status |
|---|---|---|---|---|---|
| Customer volume | 167,000 IQD | Gross sales collected for Demo Market | Processed GMV, not company revenue | pay_scenario_001, pay_pos_scenario_001 | tracked |
| Epara fee | 3,340 IQD | Fee deducted from merchant settlement | Platform fee revenue before provider and ops cost | price_demo_market_iq_2026 | revenue |
| Reserve hold | 8,350 IQD | Held balance released by risk policy | Merchant liability, not revenue | set_2026_06_15_iqd | not revenue |
| Merchant payout eligible | 155,310 IQD | Expected payout after fee and reserve checks | Payable owed to merchant | po_school_2026_001 | payable |
| Provider and ops cost | 1,340 IQD | Not shown in merchant statement | Direct cost of processing and operating the payment | cost_school_2026_direct | cost |
| Net platform contribution | 2,000 IQD | Not merchant balance | Contribution before overhead | rev_school_2026_001 | margin |
Company owner / platform finance
Platform revenue model
Customer payment volume, merchant payout, reserve liability, and Epara revenue are separated from the same scenario statement.
revenue recognized2,000 IQDnet contribution before overhead
Customer volume167,000 IQDGMV, not revenue
Merchant fee revenue3,340 IQDprice_demo_market_iq_2026
Reserve held8,350 IQDliability, not income
Merchant payout eligible155,310 IQDpo_school_2026_001
Customer167,000 IQD
Pays merchant collection
capturedpay_scenario_001, pay_pos_scenario_001
Epara3,340 IQD
Earns merchant service fee
revenueprice_demo_market_iq_2026
Risk ledger8,350 IQD
Holds reserve, not income
not revenueset_2026_06_15_iqd
Finance155,310 IQD
Pays merchant eligible net
payablepo_school_2026_001
Company owner2,000 IQD
Reads net platform contribution
marginrev_school_2026_001
| Item | Owner | Direction | Amount | Treatment | Status | Note |
|---|---|---|---|---|---|---|
| Customer payment volume | Merchant-facing checkout | inflow | 167,000 IQD | Payment volume | tracked | This is GMV processed for the merchant, not company revenue. |
| Merchant service fee | Epara pricing | credit | 3,340 IQD | Platform revenue | revenue | Collected from the merchant under the accepted Iraq launch pricing. |
| Provider and bank rail cost | Treasury | debit | 1,090 IQD | Cost of processing | cost | Estimated adapter/acquirer cost for hosted checkout and POS captures. |
| Risk and operations allowance | Platform finance | debit | 250 IQD | Operating allowance | cost | Scenario allowance before tax, payroll, infrastructure, and overhead. |
| Reserve hold | Risk | hold | 8,350 IQD | Merchant liability | not revenue | Held for risk release; it should not be counted as Epara income. |
| Merchant payout eligible | Finance | payable | 155,310 IQD | Merchant payable | payable | Amount expected to move to the merchant after fee and reserve checks. |
| Net platform contribution | Company owner | margin | 2,000 IQD | Contribution before overhead | margin | The part of the scenario fee left after direct provider and ops allowances. |
Platform fees3,340 IQD3,340 IQD ledger net
Captured volume167,000 IQD2 fee postings
Reserve liability8,350 IQD0 IQD merchant debt
Control State
Revenue queueready
Fee ledgertracked
Active pricing1
Recent FX spread0 USD
Active Revenue Policy
Pricing ruleCard Payment / POS / IQD / 200 bps
FX rateIQD/USD / 0 bps
Report exports1
Financial Snapshot
| Metric | Amount | Currency |
|---|---|---|
| Customer payment volume | 167000 | IQD |
| Merchant service fee | 3340 | IQD |
| Provider and bank rail cost | 1090 | IQD |
| Risk and operations allowance | 250 | IQD |
| Reserve hold | 8350 | IQD |
| Merchant payout eligible | 155310 | IQD |
| Net platform contribution | 2000 | IQD |
Revenue Change Requests
| Request | Type | Status | Requested By | Approved By | Permission | Created | Applied |
|---|---|---|---|---|---|---|---|
| revchg_school_pricing_acceptance | pricing_contract.accepted | applied | act_member_demo_owner | commercial_policy | pricing:accept | Jun 10, 9:10 AM | Jun 10, 9:10 AM |
Pricing Rules
| Rule | Merchant | Method | Currency | Bps | Fixed | Max | Priority | Status | Policy |
|---|---|---|---|---|---|---|---|---|---|
| price_demo_market_iq_2026 | Demo Market | hosted_checkout_card | IQD | 200 | 0 | - | 1 | accepted | iqd_launch_2026_v1 |
Fee Ledger Postings
| Posting | Movement | Type | Reference | Direction | Amount | Account | Created |
|---|---|---|---|---|---|---|---|
| fee_post_school_checkout | mov_payment_capture_001 | platform_fee | pay_scenario_001 | credit | 2,500 IQD | platform_fee_revenue | Jun 15, 2:00 PM |
| fee_post_school_pos | mov_pos_capture_001 | pos_platform_fee | pay_pos_scenario_001 | credit | 840 IQD | platform_fee_revenue | Jun 15, 2:18 PM |
Revenue Accounts
| Account | Kind | Owner | Posted | Held | Available |
|---|---|---|---|---|---|
| acct_platform_fee_iqd | platform_revenue | Epara | 3,340 IQD | 0 IQD | 2,000 IQD |
| acct_merchant_reserve_iqd | merchant_liability | Demo Market | 8,350 IQD | 8,350 IQD | 0 IQD |
Merchant Liabilities
| Merchant | Name | Account | Reserve Bps | Balance | Reserve | Debt | Payout Schedule |
|---|---|---|---|---|---|---|---|
| mrc_demo_market | Demo Market | active | 500 | 54,676,223 IQD | 8,350 IQD | 0 IQD | po_school_2026_001 |
FX Spread Evidence
| Conversion | Consumer | Pair | Source | Target | Spread | Spread Bps | Movement | Created |
|---|---|---|---|---|---|---|---|---|
| fx_not_used_school_2026 | alia.school.parent@example.test | IQD/IQD | 167,000 IQD | 167,000 IQD | 0 IQD | 0 | mov_payment_capture_001 | Jun 15, 2:00 PM |
Report Exports
| Export | Run | Format | Status | Hash | Storage | Rows | Created |
|---|---|---|---|---|---|---|---|
| stmt_export_school_2026_csv | frun_school_revenue_2026_001 | csv | completed | sha256:scenario-revenue-school-2026 | fp_revenue_school_2026 | 7 | Jun 15, 2:03 PM |
Control Evidence
| Phase | Permission | Ledger | Evidence |
|---|---|---|---|
| pricing | pricing:accept | mov_payment_capture_001 | price_demo_market_iq_2026 |
| statement | report:export | set_2026_06_15_iqd | stmt_export_school_2026_csv |
| payout | payout:approve | mov_payout_approval_school_2026 | perm_payout_school_2026 |