How to read the card
The sign convention differs by section, and it is not a mistake. On section 1 a positive amount increases what patients owe, so cash collected is negative. On section 2 a positive amount increases the credit we hold. Both are chosen so that opening plus movements equals closing by simple addition.
Every posting lands on exactly one row. The classification runs over every posting on the account's patient payables and patient deposits ledger accounts, and anything it does not recognize falls to Unclassified. That is what makes the bridge a guarantee.
Branch order is crucial in places. Booked then failed at Adyen is tested before Collected in cash, so a payment that failed is pulled out rather than counted as cash. Credit notes applied to the balance is tested before Settled from patient credit. Charged back by the bank, Refunded (invoice owed again) and Reversed without a chargeback each exclude the reversal of a payment recorded by hand explicitly, so that reversal always lands on its own row. Where order would otherwise decide the answer it has been removed as a factor.
Unless a row says otherwise, every figure excludes discarded transactions and is dated by the posting's own ledger date.
The three sources
What it is | Tables | |
A. Our ledger | The double-entry record our own application writes. Nothing in it is imported |
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B. Our payment and credit-note records | Our own tables, used only to classify a posting: whether it carried a payment, by what method, or belonged to a credit note. No amounts come from here |
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C. Adyen's reported figures | Amounts Adyen reports back to us. Used only for the fee rows in section 3 |
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Section 1: Outstanding, what patients owe
Postings on patients' payables ledger accounts.
# | Row | What it means | Source | The rule |
1 | Opening outstanding | What patients owed at the start of the period | A | All payables debits minus credits posted before the period begins |
2 | Billed (new invoices issued) | Invoices raised in the period, not invoices falling due in it | A + B | Payables debit, invoice entity, not a payment, description null or beginning |
3 | Canceled without a credit note | An invoice canceled after issue, reversed by a bare posting with no credit-note document behind it. Dated when it was canceled rather than when it was raised, and it reverses only what was still outstanding. A large figure here is an accounting exception to investigate, not normal trading | A + B | Payables credit, invoice entity, not a payment, description null |
4 | Credit notes applied to the balance | The part of a credit note that writes debt down, as opposed to the part that becomes patient credit | A + B | Payables credit on a credit-note entity. The amount is the ledger posting, never the credit note's face value |
5 | Booked then failed at Adyen | A payment that was authorized and posted to the ledger, then errored or was canceled before capture. Pulled out before Collected in cash so it is never counted as money. Reads near zero, and that is correct | A + B | Payables credit, carries a payment, whose Adyen record we have marked |
6 | Collected in cash | Real money received against invoices that still owed something. The payables leg only. Cash arriving against an invoice with nothing left to owe lands in section 2 | A + B | Payables credit carrying a payment, after rows 5 and 7 have taken their share |
7 | Settled from patient credit | Credit the patient already held, spent to settle an invoice. Not cash | A + B | Payables credit carrying a payment whose method is |
8 | Charged back by the bank | The bank reclaimed money, so the debt returns to the invoice. Identified from the ledger description, so it will not match Adyen's own chargeback count exactly | A | Payables debit whose description contains |
9 | Chargeback won, payment restored | A chargeback overturned in the clinic's favor: the payment is put back and the invoice is settled again. Reads nil until a chargeback is won | A | Payables credit, not a payment, description beginning |
10 | Refunded (invoice owed again) | A refund initiated outside the clinic, which takes money off an invoice so it is owed again | A + B | Payables debit with a refund record, or whose description contains |
11 | Payment recorded in error, reversed | A payment recorded by hand, not taken through Adyen, that finance staff have since reversed because the money was never received. The invoice is owed again and nothing moves at the bank. The payment stays in Collected in cash in the period it was recorded and the reversal is dated when it was made, so a closed period is never restated | A + B | Payables debit that reverses a payment recorded by hand, matched to that payment through the payment or transaction number in the ledger description |
12 | Reversed without a chargeback | A posting undone by a later one: an internal correction, with no bank event and no Adyen record. Rare, so it usually reads nil | A | Payables debit, description contains |
13 | Unclassified | A tripwire, not a bucket. Anything the classification does not recognize. Should always read zero | A | Any remaining payables posting |
99 | Closing outstanding | What patients owed at the end, computed independently as a check that the rows above add up | A | All payables debits minus credits posted up to the end of the period |
Section 2: Patient credit held, what we hold for patients
Postings on patients' deposits ledger accounts. A separate pool from Outstanding, not part of it, and account-wide rather than restricted to the invoices on the detail card.
# | Row | What it means | Source | The rule |
1 | Opening patient credit held | Credit we held at the start | A | Deposits credits minus debits posted before the period begins |
2 | Credit created by credit note | The part of a credit note that exceeded what was still owed, which becomes spendable credit | A + B | Deposits credit on a credit-note entity |
3 | Booked then failed at Adyen | The deposits-leg mirror of section 1 row 5. Without it, a payment that failed at Adyen would become patient credit | A + B | Deposits credit carrying a payment marked |
4 | Collected after the invoice was credit-noted | Money that arrived once there was nothing left to settle, because a direct debit already placed with the bank cannot be recalled when the invoice is credited in the meantime. Real cash, and a common precursor to a chargeback | A + B | Deposits credit carrying a payment, where the invoice's first credit-note posting predates the money arriving |
5 | Paid in with no balance to settle | A payment that created credit rather than clearing a balance: a genuine top-up, a pre-payment, or a duplicate on a settled invoice. Real cash | A + B | Deposits credit carrying a payment, with no earlier credit note on the invoice |
6 | Credit transferred in | Credit moved onto this patient from another patient record. Cancels against row 11 within any period that contains both legs | A | Deposits credit whose description contains |
7 | Credit spent on invoices | Held credit used to settle an invoice. The same transactions as section 1 row 7, seen from the other side, so the two are always equal | A + B | Deposits debit carrying a payment on a patient-credit method |
8 | Credit refunded out to the payer | Held credit returned to the patient as money. This is the refund route a member of staff initiates, and it never touches what is owed | A + B | Deposits debit with a refund record, or whose description contains |
9 | Credit charged back | The bank reclaimed money that was sitting in patient credit | A | Deposits debit whose description contains |
10 | Chargeback won, credit restored | The section 2 mirror of section 1 row 9: a chargeback overturned in the clinic's favor, putting the patient's credit back. Reads nil until a chargeback is won | A | Deposits credit, not a payment, description beginning |
11 | Credit transferred out | Credit moved off this patient to another record. A transfer straddling the period boundary shows only one leg, so rows 6 and 11 will not always net to nil | A | Deposits debit whose description contains |
12 | Unclassified | As section 1: a tripwire, and should always read zero | A | Any remaining deposits posting |
99 | Closing patient credit held | Credit held at the end, computed independently | A | Deposits credits minus debits up to the end of the period |
Section 3: Collected cash, how the money arrived and what it cost
Not part of the bridge. This is its own scan of every payment-backed credit on either patient leg, not a split of section 1's row: a bank statement records how money arrived, not which ledger account it landed on. It reads as a waterfall: everything in, then everything it cost, then what was left.
No fee is recorded anywhere in our ledger. Adyen deducts its fees on its own side and reports them back, which is why this is the only section using source C.
# | Row | What it means | Source | The rule |
1 | Collected via Adyen, against invoices | Card and direct-debit money that reduced an invoice balance | A + B | Payment-backed payables credit whose payment links to an Adyen payment record |
2 | Collected via Adyen, into patient credit | The same money, where the invoice had nothing left to owe | A + B | As above, on the deposits leg |
3 | Collected outside Adyen, against invoices (funder or insurer) | Bank transfers and remittances from third-party payers: insurers, employers and funders. Identified from the funder recorded on the invoice, never from the payment method name, because method names are free text that varies by clinic | A + B | Payment-backed payables credit with no Adyen record, where the invoice carries a funder type or is issued to a funder contact |
4 | Collected outside Adyen, against invoices (patient) | The rest of the non-Adyen route: bank transfer, intercompany transfer, cheque | A + B | As above, where neither funder marker is present |
5 | Collected outside Adyen, into patient credit | The same, where the invoice had nothing left to owe | A + B | As above, on the deposits leg |
6 | less Payments recorded in error | Payments recorded by hand and counted in the rows above that were later reversed because the money never arrived. Taken off here so that Total cash collected is money that actually arrived | A + B | The same reversals as section 1 row 11 |
7 | Total cash collected | The gross. Every route the money arrived by, and the figure to set against a reconciler's own "cash collected" | A + B | Rows 1 to 5, less row 6 |
8 | of which reduced an invoice balance | Memo. Ties the gross to section 1's Collected in cash | A + B | Rows 1, 3 and 4, less row 6 |
9 | of which became patient credit | Memo. The rest, being the deposits-leg cash. The gap between this section's gross and section 1 is this row, and it is not timing | A + B | Rows 2 and 5 |
10 | less Platform commission (wawa) | wawa's commission, taken by Adyen at the point of payment. It never reaches the clinic's balance account | C |
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11 | less Adyen processing fees | What Adyen charged the clinic to process the payment. Adyen reports it as a single figure, without its breakdown into interchange and scheme fees | C |
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12 | less Patient refunds via Adyen | Money refunded to payers through Adyen in the period. Drawn from our own ledger, not from Adyen, so the cash view ties to the invoice view line for line | A + B | The refunds in section 1 row 10 and section 2 row 8 for which Adyen has a refund record naming the payment it returned |
13 | less Chargebacks | Money the bank reclaimed | A | Section 1 row 8 plus section 2 row 9 |
14 | less Adyen refund fees | Adyen's fixed fee on a refund. Adyen charges it on Direct Debit refunds only, so a small figure here is correct. Counted only where the clinic's own balance account was charged (see below) | C | Adyen accounting lines described |
15 | less Adyen chargeback fees | Adyen's fixed fee on a chargeback. Counted only where the clinic's own balance account was charged (see below) | C | Adyen accounting lines described |
16 | less Patient refunds outside Adyen | Refunds the clinic paid out directly, by bank transfer, cash or card terminal | A + B | The refunds in section 1 row 10 and section 2 row 8 that have no Adyen refund record |
17 | Total cost of collection | Memo. What collecting the money cost, all in | A + C | Rows 10 to 16 |
99 | Net to clinic | What the collected money was worth once everything was taken off | A + B + C | Row 7 plus row 17 |
100 | Memo: Net Adyen to clinic, in Bank payouts by legal entity column order | Memo. The Adyen-only chain, holding exactly the components that Bank payouts by legal entity decomposes a payout into, in its own column order. This is the row to set beside Bank payouts by legal entity, and Cash timing bridge bridges it to the bank | A + B + C | Rows 1 and 2, less rows 10 to 15 |
Adyen's per-event fees, and who pays them
Adyen charges a fixed fee on each chargeback, and on each refund of a Direct Debit payment (card refunds carry none). Until late September 2026 Adyen charged both fees to wawa's platform balance account rather than to the clinic's. For payments taken since then, they are charged to the clinic's own balance account and deducted in the clinic's payouts.
Rows 14 and 15 count only the fees on the clinic's own balance accounts. Where wawa bore a fee, it is not a cost to the clinic and does not appear here, so both rows read nil for periods before the change. A payment taken before the change can still be refunded or charged back afterwards, and the fee on it still falls to wawa, so these rows grow gradually rather than all at once.
Because they are charged to the clinic's balance account, these fees are deducted in the same payout as the refund or chargeback they belong to. That is why they sit inside the Net Adyen to clinic chain, and why Bank payouts by legal entity shows them in its own less Adyen refund fees and less Adyen chargeback fees columns.
Which rows carry a running total, and which do not
The Running total column accumulates the Amount column within each section. Rows 7, 99 and every ordinary movement participate. Rows 8, 9, 17 and 100 are memos and show no running total, because each is a sum over a subset rather than a position in the chain, and showing one would put a number next to a label that does not mean it.
Subtotal and memo rows carry an Amount of nil and put their value in Balance at date (independent check), which is computed separately from the running total. That is the point: the two are independent routes to the same figure, and the reconciler compares them.