Royalty Statement Glossary

Definitions of financial terms, book formats, and royalty concepts

All Terms (27 total)

Gross Revenue

Financial

Total revenue from all sales before any deductions.

Returns

Financial

Revenue lost due to books returned by customers. Shown as negative values.

Net Receipts

Financial

Revenue remaining after returns and distributor fees are subtracted from gross revenue.

COGS (Cost of Goods Sold)

Financial

Printing and shipping costs deducted from net receipts.

Discount

Financial

Percentage discount applied to the sale price by the distributor or retailer.

Net Royalties

Financial

Revenue available for royalty calculations after COGS are deducted.

Contributor Royalties

Financial

Final amount paid to the contributor based on contractual royalty rates.

Rate (%)

Financial

Effective royalty percentage calculated as: Contributor Royalties ÷ Net Royalties × 100.

Currency Conversion

Financial

All monetary amounts are converted to USD using official monthly exchange rates for accurate reporting.

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