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Why should Stripe payment fees be categorized under COGS?

Because payment processing fees are directly variable expenses incurred only upon making a sale. Categorizing them in COGS ensures your Gross Margin calculation accurately reflects net cash retained per customer transaction.

Accounting • 12 min read

The Master Chart of Accounts Template for Digital Agencies & B2B SaaS (5-Digit Numbering System)

A standardized, modular general ledger account hierarchy designed for subscription software, creators, and digital service agencies to measure true unit economics and EBITDA.

By Enow A. Jovial • Published 2026-07-25

Why Generic General Ledgers Blind Founders

Most entrepreneurs use default QuickBooks or Xero templates that mix client hosting costs, internal software tools, and payment processing fees into a generic "Office Supplies" or "Dues & Subscriptions" category. This prevents you from accurately calculating your Cost of Goods Sold (COGS) and obscures your true Gross Profit Margin.

!General Ledger Analytics and Chart of Accounts Table

The 5-Digit Standardized Account Hierarchy

10000 – 19999: ASSETS (Current Cash, Accounts Receivable, Fixed Equipment)

20000 – 29999: LIABILITIES (Accounts Payable, Credit Cards, Deferred Revenue)

30000 – 39999: EQUITY (Owner Capital Contributions, Draws, Retained Earnings)

40000 – 49999: REVENUE (Recurring Subscriptions, Professional Services)

50000 – 59999: COST OF GOODS SOLD / DIRECT COSTS (Hosting, APIs, Subcontractors)

60000 – 79999: OPERATING EXPENSES (Marketing, General Administration, Legal)

Complete Agency & SaaS Account Schedule

#### 40000 Series: Revenue Streams

`40100` - Subscription Revenue (MRR)

`40200` - Annual Subscription Contracts (Amortized)

`40300` - Implementation & Onboarding Setup Fees

`40400` - Custom Development & B2B Consulting Retainers

#### 50000 Series: Cost of Goods Sold (Direct Costs)

`50100` - Cloud Hosting & Database Infrastructure (AWS, Vercel, Supabase)

`50200` - Third-Party AI Model APIs (Gemini API, OpenAI tokens)

`50300` - Payment Processing & Interchange Fees (Stripe, Paddle, Merchant fees)

`50400` - Direct Client Subcontractor & Freelancer Labor

#### 60000 Series: Sales & Marketing Expenses

`60100` - Paid Search & Social Advertising (Google Ads, LinkedIn Ads)

`60200` - Content Marketing & SEO Tooling (Ahrefs, Semrush)

`60300` - Affiliate & Partner Referral Commissions

#### 70000 Series: General & Administrative

`70100` - Internal Productivity Software (Slack, Google Workspace, Notion)

`70200` - Executive W-2 Salaries & Payroll Taxes

`70300` - Legal, CPA & Tax Advisory Retainers

Implementation Protocol

[x] Import numerical account mapping into your accounting software via CSV import

[x] Separate internal operational software (`70100`) from customer-facing infrastructure (`50100`)

[x] Map Stripe processing fees directly to account `50300` to protect gross margin accuracy

For accounting method selection, review our guide to Cash vs. Accrual Accounting for Scaling Businesses. Learn how to implement cash management in The Profit First Method for Solopreneurs, automate reconciliation with AI Bookkeeping & Automated Reconciliation, and compare accounting software in our QuickBooks Online vs. Xero Comparison.

Why Generic General Ledgers Blind Founders

The 5-Digit Standardized Account Hierarchy

Complete Agency & SaaS Account Schedule

Implementation Protocol

The Decision Engine for Modern Founders and Scaleups