Revenue
Item Price — Principal
The base price the buyer paid for the item, before tax and shipping.
Also known as: Principal, Sale Price
What it is
This is the actual revenue from a sale — what the buyer paid you for the product itself. On refunds it appears as a negative number. Add up all positive Principal rows to get gross sales for the period (matches what gets reported on your 1099-K Box 1a).
How it appears in your settlement file
| amount-type | amount-description |
|---|---|
| ItemPrice | Principal |
Quick facts
- Who pays
- Buyer (collected by Amazon)
- Typical sign
- either
Example
+$49.99 for a sale; -$49.99 for the same item on refund.
Tips
- 1099-K Box 1a should match the sum of all positive ItemPrice rows (Principal + Tax + Shipping + GiftWrap).
- Compare period boundaries carefully — settlements are bi-weekly but 1099-K is calendar year.
See this fee in your own settlement
Drop your settlement .txt and we'll show you exactly how much this fee added up to in your period.
Convert your settlement file →📋 For accounting assistance and educational purposes only. Not financial, tax, or legal advice. Always verify figures against your official Amazon Seller Central reports before filing taxes. Not affiliated with Amazon.com, Inc. See full disclaimer.