— For the restaurant owner, accountant, or finance analyst
Why should tips, customer fees, and taxes be removed from some delivery-fee denominators?
How to separate tips, taxes, and pass-through amounts in a 3P audit
Statements can include food subtotal, sales tax, customer fees, tips, and other amounts that the restaurant may not economically retain. Before calculating a commission or all-in marketplace-cost rate, define the sales base and separate pass-through amounts. Use the governing agreement for a contract test and disclose the denominator used for any observed-rate calculation.
Two analysts can produce different percentages from the same statement if one divides by gross order value and another by eligible food sales. Show both the numerator and denominator, identify each excluded amount, and refuse a contract conclusion when the rate base is missing.
— What working formula does this answer use?
Observed rate = named marketplace charge ÷ disclosed eligible-sales base
— Field checks
- 01Classify tips, taxes, and customer-funded amounts.
- 02Document the denominator for every rate.
- 03Use the contract-defined base for compliance testing.
— Evidence to keep
- • Statement categories
- • Eligible-sales definition
- • Agreement or rate card for contract testing
Sources checked August 21, 2026. Independent operational guidance—not marketplace-endorsed legal, tax, or accounting advice. Read the evidence and corrections standard.
— More answers