Glossary

Plain-language definitions for account type codes and audit actions shown in the Ledger and Audit Log.

Account types

Code	Name	Category	What it means
asset:cash:bank	Cash at Bank	Asset	USD in the bank account used for ACH payouts.
asset:cash:paypal	Cash at PayPal	Asset	USD balance held in PayPal, pending disbursement or withdrawal.
asset:receivable:disbursement	Disbursement Receivable	Asset	Money owed to the platform for disbursements initiated but not yet funded.
asset:receivable:management	Mgmt Fee Receivable	Asset	Management fees earned but not yet collected from clients.
asset:receivable:reserve	FX Reserve Receivable	Asset	FX conversion reserve owed by an unfunded giving account.
asset:transit:dcgf	DCGF Transit	Asset	Funds in flight through the DCGF custodian.
asset:transit:ach	ACH Transit	Asset	Funds in transit on the ACH rail — between initiated and settled.
liability:deposits:client	Client Deposits	Liability	Client funds held on deposit by the platform, not yet disbursed.
liability:payable:disbursement	Disbursement Payable	Liability	The platform's obligation to pay a nonprofit.
liability:payable:management	Mgmt Fee Payable	Liability	Management fee the platform owes but has not yet paid out.
liability:payable:reserve	FX Reserve Payable	Liability	USD held to cover exchange-rate movement before payout.
income:transit:management	Deferred Mgmt Income	Income	Management fee revenue deferred until the disbursement settles.
income:fee:management	Mgmt Fee Income	Income	Management fee revenue fully earned and recognized.
expense:fee:platform	Platform Fee	Expense	Fee charged by the payment network (PPGF) for processing.
expense:fee:tx	PayPal Tx Fee	Expense	Per-transaction fee charged by PayPal.
external:ppgf:receivable	PPGF Receivable	External	Amount owed to the platform by PayPal Giving Fund.
external:ppgf:asset	PPGF Asset	External	Funds held by PPGF on behalf of the platform, not yet released.
external:ppgf:payable	PPGF Payable	External	Amount the platform owes to PPGF.
external:paypal:fee	PayPal Fee Payable	External	Outstanding PayPal processing fee.
external:ppgf:fee	PPGF Fee Payable	External	Outstanding PPGF processing fee.

Audit actions

Action	Display name	Description	Applies to
created	Disbursement created	A new disbursement item was created from an incoming donation.	Item
promoted	Pledge promoted	Item moved to pledged status — ready for funding.	Item
demoted	Pledge demoted	Item moved back to queued from pledged.	Item
eligibility-checked	Eligibility checked	System verified the nonprofit is eligible to receive funds via PPGF.	Item
npid:confirmed	Payout ID confirmed	A PayPal Giving Fund payment ID was confirmed and linked to this item.	Item
reconciliation:accepted	Reconciled — paid	PPGF confirmed the disbursement was successfully paid out.	Item
reconciliation:failing	Reconciled — failing	PPGF reported the disbursement as failed or rejected.	Item
voided	Disbursement voided	Disbursement cancelled; funds returned to client deposit.	Item / Batch
submitted	Batch submitted	A batch of disbursements was submitted to the payment network.	Batch
cancelled	Batch cancelled	A submitted batch was cancelled before any payouts settled.	Batch
deposit	Deposit recorded	A new client deposit was recorded in the system.	Deposit
deposit-settled	Deposit settled	The deposit cleared and funds are now available for disbursement.	Deposit
deposit-reversed	Deposit reversed	A previously settled deposit was reversed (e.g., chargeback or error).	Deposit
funds-ready	Funds transferred	Funds were moved to the PayPal account, ready for batch disbursement.	Transfer
updated	Updated	A record was updated.	Nonprofit
deleted	Record deleted	A record was permanently removed.	Nonprofit