I'mBoardDocs
Board OntologyFinance

Payment / Transaction Costs

Direct payment-processing and transaction fees attributable to delivering revenue (card processing, gateway fees, marketplace take rates). A cost-of-revenue line where relevant; omitted or near-zero for invoice-only businesses. — Finance KPI, I'mBoard-authored (editorial tier).

I'mBoard-authored (editorial tier)

No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.

Rogue ID: finance.payment_transaction_costs Type: Currency Domain: Finance

Definition

Direct payment-processing and transaction fees attributable to delivering revenue (card processing, gateway fees, marketplace take rates). A cost-of-revenue line where relevant; omitted or near-zero for invoice-only businesses.

Formula

Payment-processing / transaction fees attributable to revenue for the period.

Why it matters

Directly reduces gross margin on transaction- or consumer-billed revenue.

How to interpret

Expressed as a percentage of processed revenue it should be roughly stable; spikes usually mean a pricing/mix change.

  • finance.total_cogs

Source

I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.

Stage relevance

Company stagePriority
Series ARecommended
Series BRecommended
Series C+Recommended
PublicRecommended

Suggested for stages: Series A, Series B, Series C+, Public.

Default owning functions

  • Finance

Machine-readable

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