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		❌	❌