— For the restaurant bookkeeper, accountant, or owner
What gets hidden when a restaurant records only the DoorDash, Uber Eats, or Grubhub bank deposit as revenue?
Why restaurants should not book only the net delivery deposit
The bank deposit is cash, not the full economic story. A marketplace statement can include gross or eligible sales, commissions, merchant fees, marketing, restaurant-funded discounts, refunds, adjustments, taxes, tips, and credits before arriving at the payout. Recording only the net deposit can understate both revenue and expense and make platform comparisons impossible.
Build a statement journal that records the relevant gross activity and separately classified deductions, then clears the marketplace receivable when the deposit arrives. The restaurant’s accountant should decide the final entries and tax treatment, but the operational ledger should preserve the categories and source rows.
— What working formula does this answer use?
Eligible sales and pass-throughs − classified deductions ± adjustments = marketplace receivable cleared by payout
— Field checks
- 01Preserve gross statement categories.
- 02Post deductions to named accounts, not net sales.
- 03Clear the receivable with the matched deposit.
— Evidence to keep
- • Finalized statement
- • Chart of accounts
- • Bank deposit and accountant-approved policy
Sources checked August 21, 2026. Independent operational guidance—not marketplace-endorsed legal, tax, or accounting advice. Read the evidence and corrections standard.
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