— For the restaurant controller, accountant, or CFO
Which third-party delivery statement categories should remain separate in restaurant accounting?
How to map delivery-marketplace costs to the chart of accounts
A useful mapping keeps categories with different owners and decisions separate. Commission and contractual service fees belong apart from marketing fees and restaurant-funded discounts. Refunds or error charges should remain visible from other adjustments. Fee taxes should not be mixed with order-subtotal taxes, and tips or other pass-throughs should follow the restaurant’s approved accounting policy.
Use platform and location dimensions under the stable accounts instead of creating a new general-ledger account for every report label. Maintain a mapping table with source field, sign, destination account, effective date, and reviewer. When a platform changes a label, update the map without rewriting prior periods.
— Field checks
- 01Define stable economic categories.
- 02Map every source field with sign and effective date.
- 03Review unmapped or changed labels before posting.
— Evidence to keep
- • Platform field dictionary
- • Restaurant chart of accounts
- • Approved mapping table
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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