Northwind Retail / Reporting / Dashboard
Search cards, transactions, batches… ⌘K

Executive Overview

Snapshot of gift card liability, redemption, and compliance health · As of May 19, 2026 16:42 ET

Filters Period: Last 12 Months All Brands All Programs USD (Base) All States All Channels
Total Liability
$14,275,840
▲ 2.3%vs Apr
Issued MTD
$1,847,200
▲ 12.8%vs LM
Redeemed MTD
$1,612,400
▲ 8.4%vs LM
Breakage Recognized
$284,500
━ 0.0%ASC 606
Net Keepable Breakage
$198,200
▲ 4.2%vs LM
Escheatment Exposure
$86,400
▼ 12.6%vs LM
Redemption Rate
87.4%
▲ 0.8 ppYoY

Liability Trend

Outstanding balance · Last 12 months · USD base

Liability Issued Redeemed

Channel Mix

Issuance, last 90 days

Redemption Trend

Daily redemption volume vs 7-day moving average

Breakage by Program

Recognized ASC 606 breakage YTD

State Exposure Heatmap

Escheatable balance by jurisdiction · Darker = higher exposure

Exposure scale: $0 $10k $25k $50k+

Liability Report

Roll-forward of outstanding gift card liability by period and dimension

Filters Period: Q1–Q4 2025 + YTD 2026 Currency: USD base All Programs Group by: Quarter
Closing Liability
$14,275,840
▲ 2.3%vs prior
YTD Issued
$9,420,800
▲ 18.4%YoY
YTD Redeemed
$8,142,300
▲ 14.2%YoY
Reloads
$805,200
▲ 6.1%YoY
GL Variance
$0.00
✓ Reconciledas of 5/19

Roll-Forward by Period

Opening → Issued → Reloads → Redeemed → Adjustments → Breakage → Escheatment → Closing

Period Opening Issued Reloads Redeemed Adjustments Breakage Escheatment Closing Actions
Q1 2025 11,840,200 2,180,400 192,800 (1,920,100) (28,200) (72,400) (18,200) 12,174,500 View →
Q2 2025 12,174,500 2,420,700 204,100 (2,080,400) (31,400) (78,800) (21,600) 12,587,100 View →
Q3 2025 12,587,100 2,640,200 218,500 (2,240,300) (34,200) (82,100) (24,800) 13,064,400 View →
Q4 2025 13,064,400 4,180,500 298,200 (3,640,800) (52,100) (98,400) (28,200) 13,723,600 View →
Q1 2026 13,723,600 2,820,400 221,800 (2,420,100) (38,200) (92,100) (22,400) 14,193,000 View →
YTD May 2026 14,193,000 1,847,200 128,400 (1,612,400) (18,200) (62,400) (14,800) 14,275,840 View →
Total (5 periods) — 16,089,400 1,263,800 (13,914,100) (202,300) (486,200) (130,000) 14,275,840

Channel Breakdown

Q1 2026 issuance

Currency Breakdown

Liability by native currency, USD-converted

CurrencyNativeFX RateUSD Base% Total
USD9,425,3001.00009,425,30066.0%
CAD2,840,2000.73822,096,64814.7%
EUR1,250,4001.08201,352,9339.5%
GBP880,5001.26401,112,9527.8%
AUD540,2000.6520352,2102.5%
Total——14,339,043100.0%

Liability Trend

Closing balance by period

Breakage Analysis

ASC 606 breakage recognition · Cohort-based proportional method · Methodology v3.2

Filters Cohort: Quarterly Window: 36 months Method: ASC 606 Proportional All Programs
Expected Breakage
$1,420,800
Model v3.236 mo window
Recognized YTD
$284,500
▲ 14.2%YoY
Remaining Breakage
$1,136,300
━deferred rev
Avg Redemption Rate
87.4%
▲ 0.8 ppYoY
Cohort Accuracy
96.2%
▲ 2.1 pplast review

Cohort Heatmap

Redemption rate by issuance cohort and months elapsed

Redemption %: 0% 25% 60% 90%+

Redemption Curve

% redeemed by months since issuance

Breakage Recognition by Cohort

Detailed cohort accounting

CohortIssuedRedeemedRemainingExpected BreakageRecognized% Complete
2023-Q18,240,0007,128,2001,111,800720,400720,400100%
2023-Q29,420,5008,012,4001,408,100824,200720,80087.5%
2023-Q310,180,2008,420,3001,759,900890,400712,00080.0%
2023-Q414,820,40011,240,8003,579,6001,298,200908,70070.0%
2024-Q110,840,2008,128,5002,711,700948,800569,30060.0%
2024-Q211,620,1008,250,2003,369,9001,016,800508,40050.0%
2024-Q312,400,8007,945,2004,455,6001,084,500434,00040.0%
2024-Q417,820,3009,820,4007,999,9001,558,500467,50030.0%
2025-Q112,180,4004,820,1007,360,3001,065,800213,20020.0%
2025-Q213,420,7004,128,5009,292,2001,174,300117,40010.0%
Showing 10 of 14 cohorts

Methodology

Active recognition policy

MethodASC 606 (Proportional)
Window36 months
Cohort LogicQuarterly
Promo SegmentationEnabled
State OverridesEnabled (5)
Versionv3.2
Effective2025-01-01
Approved byD. Chen, CFO
Recognition due
Q1 2026 breakage of $213,200 ready for journal entry.

Escheatment & Dormancy

State-level compliance · Unclaimed property tracking · Q2 2026 filing window: Sep 1 – Nov 1

Filters As of: 2026-05-19 All states Min balance: $5 Include keepable
Total Dormant Balance
$284,600
▼ 4.8%QoQ
Escheatable
$86,400
3 states ≤30ddue window
Keepable Breakage
$198,200
▲ 12.4%vs prior
Dormant Cards
4,820
▼ 124this month

US State Exposure Map

Escheatable balance by jurisdiction · Click any state for detail

Escheatable balance: $0 / Keepable < $10k $10k–25k $25k–50k $50k+

Dormancy Aging by State

Top 10 by escheatable exposure

StateDormancy YrsDormant BalanceEscheatableKeepableNext FilingRule Status
Delaware (DE)542,80042,80002026-11-01Current
New York (NY)536,50036,50002026-11-01Current
California (CA)328,20028,20002026-11-01Review
Texas (TX)324,100024,100N/AKeepable
Massachusetts (MA)318,40018,40002026-11-01Current
Illinois (IL)514,20014,20002026-11-01Current
Florida (FL)512,300012,300N/AKeepable
Pennsylvania (PA)310,20010,20002026-04-15Current
Washington (WA)38,8008,80002026-11-01Current
Ohio (OH)36,80006,800N/AKeepable
Total (top 10)—202,300159,10043,200

State Rule Detail

Delaware (DE) · Selected

Dormancy Years5 years
Last Activity TypeRedemption or Reload
Merchant KeepNot allowed
Below-Threshold Keep$5.00 and under
Reporting CycleAnnual (Nov 1)
Holder of RecordState of issuance
Last Filing2025-11-01 · $38,400
DE has no merchant retention
All dormant DE balances must remit. Confirm before close.

Keep vs Remit Summary

Projected outcome of dormant balances if all due today

Remit to states
$86,400
Across 11 jurisdictions
Keep as breakage
$198,200
Permissible in 12 jurisdictions
Net merchant benefit
$198,200
Recognized as ASC 606 breakage

Reconciliation

Omnichannel sync · Exception queue · 12 open items requiring action

Shopify Sync
● Healthy
Last sync: 2 min ago · 0 errors
POS Sync
● Delayed
Last sync: 38 min ago · 2 stores offline
GL Sync (NetSuite)
● Healthy
Last close: 2026-04-30
Open Exceptions
12
▼ 6vs yesterday

Exception Queue

Sorted by amount · Open items first

ExceptionChannel AChannel BAmountVarianceDetectedStatusActions
Duplicate redeem Shopify · ORD-44820 POS-ATL-03 $125.00 −$125.00 2026-05-19 11:42 Open Resolve →
Missing in GL POS-BOS-01 NetSuite $89.50 −$89.50 2026-05-19 09:18 Investigating Resolve →
FX variance Shopify CAD Treasury $642.80 −$42.80 2026-05-18 16:02 Investigating Resolve →
Amount mismatch Shopify · ORD-44712 POS-NYC-02 $48.20 −$1.80 2026-05-18 14:38 Open Resolve →
Late import Legacy_CSV_0518 Shopify $2,840.40 — 2026-05-18 13:20 Resolved View →
Duplicate redeem POS-SEA-01 POS-SEA-04 $50.00 −$50.00 2026-05-17 19:48 Open Resolve →
Channel offline POS-CHI-02 — — — 2026-05-19 08:00 Open Investigate →

Channel Comparison Grid

Today's volume across channels · Source-of-truth: Shopify

ActivityShopifyPOSLegacy CSVGLVarianceStatus
Issuance428,200182,4000610,600$0Balanced
Redemption312,800198,6000511,275−$125Duplicate
Reloads42,4008,200050,600$0Balanced
Refunds12,8003,400016,200$0Balanced
Adjustments002,840.402,840.40$0Manual

Transactions

Immutable ledger · Append-only · Click any row for drawer detail

Filters Card: GC-9001-2025-ABC123 Last 90 days All types All channels
Card Balance
$27.40
Original: $100 · Active
Transactions
8
Across 3 channels
Lifetime Spend
$72.60
5 redemptions
Issued
2025-11-22
Holiday 2025 · BOGO
TimeCardTypeAmountBalanceChannelStateStatus
2026-05-12 14:38GC-9001…ABC123Redemption−12.4027.40POS-NYC-02NYPosted
2026-04-18 19:12GC-9001…ABC123Redemption−24.8039.80ShopifyNYPosted
2026-03-22 11:24GC-9001…ABC123Redemption−18.4064.60POS-NYC-02NYPosted
2026-02-14 16:48GC-9001…ABC123Reload+25.0083.00ShopifyNYPosted
2026-01-30 13:02GC-9001…ABC123Redemption−9.8058.00POS-BOS-01MAPosted
2026-01-04 10:18GC-9001…ABC123Redemption−7.2067.80ShopifyNYPosted
2025-12-12 18:42GC-9001…ABC123FX±0.0075.00Treasury—Posted
2025-11-22 09:14GC-9001…ABC123Issuance+100.00100.00ShopifyNYPosted

Multi-Currency Reporting

FX trend & consolidated currency analytics · Base: USD · Rates as of 2026-05-19

Filters Base: USD All currencies (5) Period: 12 months Method: Period-end
USD-Base Liability
$14,275,840
▲ 2.3%vs LM
FX Translation Δ
−$42,180
▼ 0.3%CAD weakness
Active Currencies
5
USD, CAD, EUR, GBP, AUD
Largest Position
CAD
$2.10M USD-equivalent

FX Rate Trend

Trailing 12 months · vs USD

Liability Mix

USD-equivalent by currency

Native vs Base Currency

Current period-end conversion

CurrencyNative LiabilityFX Rate (to USD)USD Base% of Total12M ΔSource
USD9,425,300.001.00009,425,300.0065.7%—Base
CAD2,840,200.000.73822,096,648.0014.6%−3.2%ECB · 5/19 16:00
EUR1,250,400.001.08201,352,933.009.4%+1.8%ECB · 5/19 16:00
GBP880,500.001.26401,112,952.007.8%+2.4%ECB · 5/19 16:00
AUD540,200.000.6520352,210.002.5%−1.6%ECB · 5/19 16:00
USD-equivalent——14,340,043.00100.0%—

FX Rate History (last 30 days)

Spot rates used for revaluation

DateUSD/CADUSD/EURUSD/GBPUSD/AUDLock
2026-05-190.73821.08201.26400.6520Live
2026-04-300.74011.07951.25980.6535Apr close
2026-03-310.74201.07801.26200.6540Mar close
2026-02-280.74481.07421.26800.6580Feb close

Programs

Manage gift card programs · 12 active · 4 closed

Standard42% of liability
Holiday 2026 Anchor
Year-round retail program
Liability$5,996,853
Redemption82.4%
B2B22% of liability
B2B Wholesale
Corporate gifting bulk orders
Liability$3,140,684
Redemption91.2%
Refund14% of liability
Store Credit / Refunds
Returns and merchandise credit
Liability$1,998,617
Redemption76.5%

All Programs

Active and closed programs across all brands

ProgramTypeFundingLiabilityRedemptionBreakageGL MappingStatusActions
Holiday 2026 AnchorStandardCustomer-funded5,996,85382.4%4.8%2300-001ActiveEdit →
B2B WholesaleB2BCustomer-funded3,140,68491.2%1.2%2300-002ActiveEdit →
Store Credit / RefundsRefundMerchant-funded1,998,61776.5%8.4%2300-003ActiveEdit →
Spring Promo (BOGO)PromotionalMerchant-funded624,80088.0%5.2%2300-005ActiveEdit →
Loyalty Reward 2026PromotionalMerchant-funded412,40068.2%9.6%2300-005ActiveEdit →
Warehouse Bulk Q4BulkCustomer-funded820,40088.4%2.8%2300-004ActiveEdit →
Black Friday 2024StandardCustomer-funded182,40094.8%3.2%2300-001ClosedArchive →
Holiday 2024StandardCustomer-funded98,20096.2%2.4%2300-001ClosedArchive →
16 programs · 12 active · 4 closed

Fraud & Risk

Velocity monitoring · Duplicate detection · 3 critical alerts

3 critical alerts in the last 24 hours
High-velocity redemption pattern on GC-9847 · Same-day duplicate on GC-7732 · Manual adjustment over threshold by user david.chen
Active Alerts
3
▼ 4vs yesterday
Cards Monitored
428,200
Real-time rules · 14 active
Avg Detection Time
4.2 min
▲ 12%improved
Resolved 30d
87
81 confirmed fraud

Active Fraud Alerts

Sorted by severity

SeverityAlert TypeCardPatternAmountTriggeredActions
CriticalHigh velocityGC-98478 redemptions in 1 hour across 3 cities$420.002026-05-19 12:08Review →
CriticalSame-day doubleGC-77322× $50 redemption · 18 min apart$100.002026-05-19 09:42Review →
HighLarge adjustmentADM-2026-0220Manual write-up · user david.chen$4,800.002026-05-18 16:38Review →
MediumExcessive refundsGC-88215 refund-to-card events in 7 days$248.002026-05-18 14:02Review →
LowReload anomalyGC-90125× normal reload amount$1,000.002026-05-17 11:24Review →

Risk Score Heatmap

Last 24h by hour and channel

Velocity Monitoring

Real-time redemption rate by card

Mobile Wallet Analytics

Apple Wallet & Google Wallet performance · Last 90 days

Filters Period: 90 days All wallets All campaigns
Wallet Installs
38,420
▲ 28%QoQ
Push Open Rate
24.8%
▲ 3.2 ppvs avg
Wallet Redemption
92.1%
▲ 4.7 ppvs non-wallet
Incremental Spend
+18.4%
▲ vs controlA/B verified
90-day Retention
73.2%
▲ 1.8 ppQoQ

Installs by Wallet

Apple Wallet vs Google Wallet

Wallet vs Non-Wallet Behavior

Avg. transactions per card

Recent Push Campaigns

Performance summary

CampaignWalletSentOpen RateRedemptionsIncr. GMVStatus
Mother's Day ReminderApple + Google28,42031.2%4,820$182,400Completed
Spring Top-up BonusApple18,20024.8%2,140$98,400Completed
Birthday RewardAuto-trigger12,40042.4%3,820$112,800Ongoing
Dormant Card ReactivationApple + Google8,80018.2%820$24,600Underperforming

Reports & Exports

Centralized report generation · 8 templates · 14 scheduled jobs

LiabilityUsed 142×
Liability Roll-Forward
Period | Opening | Issued | Reloads | Redeemed | Adj | Breakage | Esch | Closing
CSVXLSXPDF
BreakageUsed 88×
ASC 606 Recognition
Cohort table with journal entries for GL upload
CSVXLSXJournal
EscheatmentUsed 24×
State Holder Reports
NAUPA II XML + per-state CSV (DE/NY/CA/MA/IL)
XMLCSVPDF
TransactionsUsed 412×
Transaction Ledger
Filtered ledger export · streaming for >1M rows
CSVParquet
CohortsUsed 48×
Cohort Analysis
Issuance cohort × month redemption matrix
XLSXPDF
FXUsed 36×
FX Revaluation
Period-end native-to-base translation
XLSXCSV
AuditUsed 18×
Audit Trail Export
Full system change log with JSON diff
JSONCSVPDF
JournalUsed 28×
Journal Entries (GL)
NetSuite / SAP / Oracle journal upload format
CSVIIFXML

Scheduled Jobs

Recurring exports · Next run column shows local time

NameTemplateCadenceDestinationNext RunLast RunStatusActions
Monthly Close — LiabilityLiability Roll-ForwardMonthly · 1st @ 06:00SFTP → NetSuite2026-06-01 06:002026-05-01 06:02ActiveEdit →
Daily ReconTransaction LedgerDaily · 02:00S3 → Snowflake2026-05-20 02:002026-05-19 02:04ActiveEdit →
Quarterly Breakage JournalASC 606 RecognitionQuarterly · 1st @ 09:00Email → CFO + AP2026-07-01 09:002026-04-01 09:00ActiveEdit →
State Holder Filing (Q4)State Holder ReportsAnnual · Oct 15 @ 12:00SFTP → 11 state portals2026-10-15 12:002025-10-15 12:18ScheduledEdit →
FX Period-EndFX RevaluationMonthly · Last day @ 17:00Email → Treasury2026-05-31 17:002026-04-30 17:00ActiveEdit →

Recent Exports

Last 7 days · Click filename to download

FileTemplateRequested byRowsSizeCompletedStatus
liability_2026-05_close.xlsxLiability Roll-Forwardsarah.kim642 KB2026-05-19 16:18Complete
transactions_2026-05-19.csvTransaction Ledgersystem428,20082 MB2026-05-19 02:04Complete
cohort_q2_breakage.xlsxCohort Analysisdavid.chen42128 KB2026-05-18 11:38Complete
escheat_DE_test.xmlState Holder Reportsmaria.lopez4288 KB2026-05-17 14:02Test mode
audit_2026-05-15.jsonAudit Trail Exportj.patel2,84014 MB2026-05-15 17:24Complete

ASC 606 Methodology

Configure breakage recognition methodologies · Versioned · Audit-tracked

Methodology Versions

Active and historical versions

VersionMethodWindowCohortPromo SegState OverridesEffectiveApproved byStatus
v3.2ASC 606 Proportional36 moQuarterlyYesYes (5)2025-01-01D. Chen, CFOActive
v3.1ASC 606 Proportional36 moMonthlyNoYes (3)2024-01-01D. Chen, CFOSuperseded
v3.0ASC 606 Proportional24 moMonthlyNoNo2023-01-01M. Foster, CFOSuperseded
v2.xRemote (Legacy)————≤ 2022-12-31M. Foster, CFORetired

Methodology Editor — v3.3 Draft

Configure settings, preview impact before approval

Recognition Method
Redemption Window
Cohort Logic
Promo Segmentation
Apply separate curves to promotional cards
State Overrides
Suppress breakage where escheatment required
Quarterly true-up
Re-fit redemption curve each quarter
Effective Date
Requires CFO sign-off

Recognition Preview

v3.3 vs v3.2 (current)

Q3 2026 Recognized$298,400
vs v3.2+$13,900 (+4.9%)
Avg cohort velocity+2.1%
Restated periods0
Restated journal Δ+$42,800
Prospective only
Changes apply from effective date forward. No prior-period restatement required.

Audit Logs

All system changes tracked · Immutable · Cryptographically signed

Filters Period: Last 30 days All users All entities All actions

Change Log

428 events in selected period

TimestampUserActionEntityIPDetail
2026-05-19 14:32:18sarah.kimUPDATEbreakage_rule:DE10.0.4.18View diff →
2026-05-19 13:18:42david.chenCREATEmanual_adjustment:ADJ-2026-022010.0.4.22View diff →
2026-05-19 11:42:08systemALERTfraud_rule:high_velocity—View detail →
2026-05-19 09:42:31maria.lopezRESOLVEexception:EX-2026-041810.0.4.28View detail →
2026-05-19 06:00:02systemEXPORTscheduled_job:liability_close—View detail →
2026-05-18 16:38:12david.chenUPDATEadjustment:ADJ-2026-021410.0.4.22View diff →
2026-05-18 14:24:50j.patelCREATEuser_role:auditor10.0.4.14View diff →
2026-05-18 11:02:18sarah.kimUPDATEmethodology:v3.210.0.4.18View diff →

JSON Diff · breakage_rule:DE

sarah.kim · 2026-05-19 14:32:18

{
"state": "DE",
"dormancy_years": 5,
- "redemption_window_months": 24,
+ "redemption_window_months": 36,
"merchant_keep": false,
- "below_threshold_keep": 0,
+ "below_threshold_keep": 5,
"reporting_cycle": "annual",
"filing_date": "11-01",
- "version": "3.1"
+ "version": "3.2",
+ "approved_by": "d.chen",
+ "effective_date": "2025-01-01"
}
Event ID
EVT-2026-05-19-04823
Signature
0x4c3a…e8f1 ✓
Session
sess_8a3b2c
Tenant
northwind-retail

Settings

System preferences, notifications, and developer access

General

Tenant-level reporting defaults

Appearance

Theme and density preferences for this account

Data refresh

How often reporting data syncs from the warehouse

2026-05-19 14:38:12 ET Healthy

Notifications

Alerts delivered to email, Slack, and in-app inbox

EventEmailSlackIn-app
Reconciliation variance > $1,000✓✓✓
Fraud alert · severity high+✓✓✓
Escheatment filing deadline (30d)✓—✓
Period close required✓✓✓
Methodology change approved✓—✓
Export job completed——✓
Audit log · privileged action✓—✓
Weekly digest · Mondays 09:00✓——

API tokens

Programmatic access to reporting endpoints

LabelScopesLast usedCreated
warehouse-etlread:liability read:txn2026-05-19 14:302024-08-12Rotate
powerbi-northwindread:reports2026-05-19 09:142025-02-01Rotate
netsuite-syncread:journal write:gl2026-05-19 14:002024-11-20Rotate
audit-readonlyread:audit2026-05-15 22:182025-09-04Rotate
🔐 Tokens use HMAC-SHA256 request signing · IP allowlist enforced View API documentation →

Integrations

Connected systems and downstream destinations

Connectedacct: 4231-1148
Connected2 stores · 184 terminals
Degradedlast sync 18m ago
ConnectedNORTHWIND.GC_PROD
Connected#gc-finance-alerts
EnforcedSAML · 47 users

Admin · Roles & access

Role-based access control · 6 roles · 47 active users · SOX-compliant segregation of duties

Active users
47
across 6 roles
SoD conflicts
0
Clean
MFA enforced
47/47
100% coverage
Pending invites
3
sent in last 7d
Privileged sessions today
18
8 admin · 10 finance

Role access matrix

Permissions per screen, per role · ✓ read · ● read/write · ★ approve · — no access

Screen / capability CFO Finance Compliance Operations Auditor Admin
Dashboard✓✓✓✓✓✓
Liability✓●✓—✓✓
Breakage✓●✓—✓✓
Escheatment✓●●—✓✓
Reconciliation✓●✓●✓✓
Transactions✓●✓●✓✓
Programs✓●✓●✓●
Multi-currency✓●✓—✓✓
Fraud & risk✓✓●●✓✓
Mobile wallet✓✓—●✓●
Reports & exports●●●●●●
ASC 606 methodology★●★—✓✓
Period close (approve)★●★—✓—
Audit logs✓✓✓—●✓
Settings · integrations✓————●
Admin · users & roles—————●

Users

47 active · sorted by last sign-in

UserEmailRoleStatusMFALast sign-inCreated
Sarah Kimsarah.kim@northwind.comController · CFOActive✓ Okta2 min ago2024-01-08Manage
David Chendavid.chen@northwind.comFinanceActive✓ Okta14 min ago2024-02-15Manage
Jaya Patelj.patel@northwind.comComplianceActive✓ Okta1 hr ago2024-03-22Manage
Marcus Webbm.webb@northwind.comOperationsActive✓ Okta3 hr ago2024-05-01Manage
Elena Vasqueze.vasquez@deloitte.comAuditor · extActive✓ SAMLyesterday2025-09-12Manage
Ryan O'Connellryan.o@northwind.comAdminActive✓ Okta + YubiKey4 hr ago2023-11-04Manage
Priya Anandpriya.a@northwind.comFinanceActive✓ Oktayesterday2024-08-19Manage
Tom Bradleytom.b@northwind.comOperationsPending MFA— invited—2026-05-17Manage