E-commerce
Payment Gateway Dispute Hold / Reserve
Recording funds held by Stripe or PayPal as a rolling reserve due to high chargeback rates.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Restricted Cash (Gateway Reserve) | Asset (+) | 500.00 | - |
| Cash / Gateway Balance | Asset (-) | - | 500.00 |
💡 Accountant's Note
Payment gateways may hold a rolling reserve (typically 5-10% of volume for 90 days) for merchants with elevated chargeback risk. This is still the merchant's money — reclassified as restricted cash.
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