What is an Income?

An Income (also referred to as Revenue) represents an amount earned by the Organization from any source of exploitation or monetization.

Incomes can originate from Digital or Physical Royalties, Neighboring Rights, Performance or Mechanical Rights, Synchronization and Licensing activities, or other sources such as Merchandising, Concerts, and Touring.

From an accounting perspective, an Income corresponds to a credit entry for the Organization, recorded when money flows into its bank account.

If you are not familiar with accounting fundamentals, you may refer to this external resource for additional context: https://bench.co/blog/bookkeeping/debits-credits

In Reprtoir, Incomes are the starting point of all revenue processing and allocation workflows. They act as accounting containers that capture amounts received, structure the source of the revenue, and enable further processing such as royalty calculations, allocations, and reporting.

Incomes in Reprtoir

An Income in Reprtoir is not just a monetary record. It also defines:

the origin of the revenue
the type of revenue being processed
the contractual context under which the revenue is received
the processing logic that will be applied

Depending on the Income type, Reprtoir may apply different ingestion, validation, matching, and calculation workflows.

Some Incomes are file based and require structured data ingestion, while others are entered manually or represent aggregated amounts.

Incomes List

All Incomes are displayed in the Incomes list, which provides a unified view of every revenue recorded in the Organization.

To access the Incomes list, open the navigation menu on the left, click the “Royalty Accounting” icon, locate the “Transactions” section, and click the “Incomes” list.

The Incomes list displays several columns by default, including:

Column Name	Description
Name	The name of the Income
Status	The current processing status of the Income
Type	The type of Income
Payer	The entity paying the Income
Money In Contract	The contract under which the Income is received
Net Amount	The net amount received by the Organization
Creation Date	The date the Income was created

The list can be customized using the optional Custom Columns feature to display additional metadata relevant to your workflows.

Income Types

Reprtoir supports multiple Income types, each corresponding to a different processing model.

At a high level, Incomes fall into two main categories:

Royalty Statement Incomes, which are file based and rely on structured royalty statements delivered by third parties
Other Incomes, which include revenues such as synchronization fees, licenses, direct payments, or other non statement based sources

Each Income type is documented separately and may introduce additional fields, constraints, or processing steps.

Incomes Statuses

Each Income progresses through a lifecycle represented by a status. These statuses provide visibility into the processing state of the Income and indicate whether further action is required.

The following statuses may appear in the Incomes list:

Status Name	Meaning
Draft	The Income was created but has not been processed yet
Processing	The Income is currently being processed by the system
Partially Processed	The Income was processed but contains quarantined or unresolved data
Processed	The Income was fully processed successfully
Processing Errors	The Income cannot be processed due to blocking errors

Statuses are shared across all Income types, but the conditions leading to each status may vary depending on the processing logic applied.

Relationship with Royalty Accounting

Incomes are a core pillar of Royalty Accounting in Reprtoir.

They serve as the entry point for revenue, linking accounting reality with operational royalty processing. From an Income, Reprtoir can:

ingest and normalize data
match revenues with catalog assets or works
apply contractual royalty splits
generate detailed royalty calculations and reports

Understanding how Incomes function is therefore essential before working with more advanced concepts such as Royalty Statements, Statement Templates, or Matching Identifiers.