Cash payback vs accounting payback for F2P (refunds, chargebacks, VAT)
Cash and accounting payback disagree enough to change scale calls. Illustrative bridge using Play refund definitions.
Scale calls flip when UA quotes buyer-spend ROAS and finance quotes cash after fees, tax, and refunds.
Definitions
Play order refunds document that refunds (including chargebacks) change payouts and that service fees are returned on refunds; partial refunds prorate payout and fee (service fees). VAT/tax treatment remains jurisdiction-specific — label your own rate.
Synthetic bridge
| Book | USD |
|---|---|
| Spend | 30,000 |
| Gross buyer spend | 55,000 |
| Store fee | 8,250 |
| VAT-like | 5,000 |
| Refunds | 4,000 |
| Accounting gross ROAS | 1.83 |
| Cash net | 37,750 |
| Cash ROAS | 1.26 |
Facts vs limits
| Fact | Limit |
|---|---|
| Refunds and fee returns are documented on Play | Fee % and VAT here are illustrative |
| Cash < accounting gross is expected | Apple fee schedule not expanded in this sheet |
CSV.
