Revenue, Payments & Invoicing

Revenue can be viewed from three perspectives: accrual-based (when earned), cash-based (when received), and invoice-based (when invoiced). Each serves a different analytical purpose. Revenue is categorized into a two-level hierarchy of main groups and sub groups, covering everything from membership fees to bad debt write-offs. Payment runs handle the batch collection of recurring fees via direct debit, and invoices are the billing documents sent to customers and corporate partners.

Revenue Perspectives

Perspective	When Revenue Is Recorded	Use For	Table
Accrual-Based	When earned (regardless of payment)	P&L reporting, financial analysis	fct_revenue
Cash-Based	When payment is received	Cash flow analysis, payment reconciliation	fct_revenue_cash_based
Invoice-Based	When invoices are emitted	Gyms with invoice-based accounting	fct_revenue_invoice_based

Revenue Main Groups

Main Group	What It Covers
CHARGES_SALES	Positive income from contracts and services
DEDUCTION	Mostly negative amounts reducing income
FEES	Mostly positive income from penalties

Revenue Sub Groups — CHARGES_SALES

Sub Group	What It Is
MEMBERSHIP_FEE	Income from main membership contracts
ADDITIONAL_MODULE	Income from add-on modules (sauna, drinks, etc.)
FLAT_FEE	Income from one-time fees (enrollment, card replacement)
STARTER_PACKAGE	Income from initial setup/activation fees
SALE_OF_GOODS_AND_SERVICES	Income from product sales or ad-hoc services
ADDITIONAL_CHARGE	Additional contract-related income
REST_PERIOD_CONTRIBUTION	Charges during idle/freeze periods
DEPOSIT	Income from deposits (e.g. bottle deposits)

Revenue Sub Groups — DEDUCTION

Sub Group	What It Is
CREDIT	Credits granted to members (e.g. due to illness)
DEBT_CLAIM_REDUCTION	Discounts on previous charges
DEBT_CLAIM_REVERSAL	Full cancellation of previous charges
DERECOGNITION	Bad debt write-offs — customer did not pay
REFUND_OF_DEPOSIT	Deposit returns
VOUCHER_EXPIRATION	Multi-purpose voucher expiration (recognized as income)

Revenue Sub Groups — FEES

Sub Group	What It Is
BANKING_FEE	Payment processing fees
DUNNING_PENALTY_FEE	Late payment penalty fees
OTHER_FEE	Miscellaneous fees (address requests, damage compensation)

Table: dim_revenue_group. Join via fct_revenue.revenue_group_id.

Revenue Adjustment Types

Adjustment Type	What Happened
IDLE_PERIOD	Adjustment due to membership freeze
CONTRACT_CANCELLATION	Adjustment due to contract cancellation
CONTRACT_REVERSAL	Adjustment due to contract being voided
CONTRACT_ADJUSTMENT	General contract price adjustment
CONTRACT_REST_MATURITY	Remaining charges locked on rest maturity
BOOKING_ENTRY_REVERSAL	Reversal of a previously locked charge
BOOKING_ENTRY_REDUCTION	Partial reduction of a charge
CHARGED_BACK	Payment returned/reversed by the bank
CHECKIN_DISCOUNT	Discount for reaching a check-in milestone
NULL	Not an adjustment — regular revenue

Payment Run Booking Types

Booking Type	What Happened
REGULAR_BOOKING	Payment successfully collected
FAILED_BOOKING	Collection attempted but failed (e.g. insufficient funds)
EXCLUDED_BOOKING	Customer excluded before collection attempted

Table: fct_payment_run. Filter archived = FALSE. amount is NULL for failed and excluded bookings.

Other Payment Terms

Term	Definition	Table	Analyst Notes
Payment	Individual payment events across all channels.	fct_payment	Filter is_reversed = FALSE. unallocated_amount = unmatched to revenue.
Finion Capital (MemberCash)	Sport Alliance's receivables-financing product. Collects fees via SEPA, pays gym immediately, handles dunning.	—	Finion reasons appear in dim_payment_run_property.reason.

Invoicing

Invoices are the billing documents sent to customers or corporate partners. They can be generated automatically via scheduled invoice runs, created manually, or produced through the MySports app. Each invoice contains one or more positions (line items), and the data warehouse stores one row per position — not per invoice.

Invoice Types

Type	What It Is
INVOICE	Standard outgoing invoice (debit document)
REFUND	Credit note / refund
PAYMENT_RECEIPT	Payment receipt (for MySports transactions)

Invoice Status

Status	Meaning
DRAFT	Not yet finalized; can be deleted
CREATED	Finalized but not yet sent
SENT	Sent to the recipient
PAID	Fully paid
PARTIALLY_PAID	Partial payment received
CANCELLED	Invoice cancelled

Invoice Discriminator (Source)

Discriminator	Source
INVOICE_RUN	Standard automated invoice run (to customer)
COMPANY	Automated invoice run (to company, B2B)
MANUAL_DEBT_CLAIM	Manually created debt claim
MYSPORTS	MySports online payment receipt
IMPORTED	Imported from external system

Table: fct_invoice (grain: one row per invoice position, not per invoice). Use invoice_entity_id to group by invoice.