What goes in a co-host owner statement
Statement period. The dates the statement covers, usually one calendar month. Use the same period every time so owners can compare months.
Property. One statement per property, or one section per property if an owner has more than one. Use the name the owner recognizes.
Each reservation. One line per stay with a reservation code, check in date, check out date and total nights. Owners use this to match the statement to their own calendar.
Gross booking. What the guest paid for the stay: nightly rate times nights plus any cleaning fee charged to the guest. Leave out any taxes the platform collects and remits on your behalf, and show them separately if your owner wants to see them.
Platform fees. The service fee the platform deducted before paying out. Copy it from the payout report rather than estimating it, because fee settings differ by listing and by platform.
Payout received. Gross booking minus platform fees. This is the amount that actually arrived, and it is the number the rest of the statement is built on.
Cleaning and other pass through charges. Cleaning fees and similar charges that the guest pays but that go straight to a cleaner or vendor. List them so the owner can see they passed through rather than being kept.
Co-host commission and how it is calculated. State the rate and the base it is applied to, for example 20% of payout after cleaning. Show the base, the rate and the result on every line so the owner can redo the math. Your commission terms come from your owner agreement, so mirror its wording exactly.
Expenses and receipts. Supplies, repairs and anything else paid on the owner's behalf, each with a date, a short description and a receipt reference. Attach or link the receipts.
Adjustments. Anything that changes money after the original payout:
- Guest refunds and partial refunds, including ones settled through the platform's resolution process.
- Cancellations, including any cancellation payout the owner still receives.
- Stays that cross from one month into the next. Split the nightly amount by nights: a 4 night stay with 3 nights in October puts 3/4 of the nightly amount on the October statement and carries the rest forward. Decide once how to handle the cleaning fee (for example, it stays with the month of check in) and do it the same way every time.
Net to owner. Payout received, minus pass through charges, minus commission, minus expenses, plus or minus adjustments. This is the amount you send the owner.
Notes. Anything an owner would ask about: a carry forward amount, a refund reason, a payout that arrived late.
Tax questions, such as how to treat taxes collected by the platform or how an owner should report rental income, are for a tax professional. This page covers bookkeeping layout only.
Reconcile to the payout: checklist
Before you send a statement, check that:
- Every payout in the platform's payout report for the period has a matching line on the statement.
- Every reservation line has a payout date and amount that match the report.
- Split payouts are combined under one reservation, so nothing is counted twice or left out.
- Refunds and resolution adjustments that were deducted from a later payout appear as their own adjustment lines.
- For stays that cross months, the amount on this statement plus the amount carried forward equals the full payout.
- Statement payout total plus amounts carried forward to next month, minus amounts carried in from last month, equals the deposits in the bank account for the period.
- Commission on every line matches the rate and base in the owner agreement.
- Every expense has a receipt.
In the example below, October deposits were 970.00 and 1,042.00 (the 1,067.00 payout less a 25.00 refund), for 2,012.00 in total. The statement shows 1,793.75 of payout received plus 218.25 carried forward to November, which also equals 2,012.00.
The template
Download: owner-statement-template.csv (opens in Google Sheets, Excel or Numbers).
| Column | What it holds |
|---|---|
| row_type | reservation, expense, adjustment or total |
| statement_period | The month or date range the statement covers |
| property | The property name the owner recognizes |
| reservation_code | The platform's confirmation code for the stay |
| check_in | Check in date |
| check_out | Check out date |
| nights_total | Total nights in the stay |
| nights_in_period | Nights that fall inside this statement period |
| gross_booking | Nightly amount for nights in period plus any cleaning fee assigned to this period |
| platform_fee | Service fee deducted by the platform for this portion |
| payout_received | Gross booking minus platform fee, or the adjustment amount |
| cleaning_passthrough | Cleaning or other charges paid on to a cleaner or vendor |
| commission_base | The amount commission is calculated on, per the owner agreement |
| commission_rate | The commission rate from the owner agreement |
| cohost_commission | Commission base times commission rate |
| expense_amount | Expenses paid on the owner's behalf |
| receipt_ref | Receipt number or file name for each expense |
| net_to_owner | Payout received minus cleaning, commission and expenses |
| payout_date | Date the payout was sent by the platform |
| notes | Anything the owner should know about the line |
Example rows (EXAMPLE DATA, not a real property):
| row_type | reservation_code | nights in period | gross_booking | platform_fee | payout_received | cleaning | commission (20%) | expense | net_to_owner |
|---|---|---|---|---|---|---|---|---|---|
| reservation | EX1001 | 4 of 4 | 1,000.00 | 30.00 | 970.00 | 200.00 | 154.00 | 0.00 | 616.00 |
| reservation | EX1002 | 3 of 4 | 875.00 | 26.25 | 848.75 | 200.00 | 129.75 | 0.00 | 519.00 |
| expense | (supplies, R1015) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 45.00 | (45.00) | |
| adjustment | EX1001 refund | 0.00 | 0.00 | (25.00) | 0.00 | (5.00) | 0.00 | (20.00) | |
| total | 7 | 1,875.00 | 56.25 | 1,793.75 | 400.00 | 278.75 | 45.00 | 1,070.00 |
Commission in the example is 20% of payout after cleaning. EX1002 runs 10/29 to 11/02, so 3 of its 4 nights land in October; the remaining 218.25 of its 1,067.00 payout carries forward to November. Parentheses show negative amounts.
FAQ
How often should I send owner statements?
Most co-hosts send them monthly, covering one calendar month. Whatever you choose, keep the period the same so totals carry forward cleanly.
Should I show the cleaning fee if it goes straight to the cleaner?
Yes. Showing it as a pass through line lets the owner see the full amount the guest paid and where each part went.
How do I handle a stay that starts in one month and ends in the next?
Split the nightly amount by nights in each month and carry the remainder to the next statement. Note the carry forward amount on both statements.
What if a refund comes out of a later payout?
Record it as an adjustment line on the statement for the period when the deduction happened, with the original reservation code in the notes.
About CentMatch: CentMatch is a tool Zac Thompson built that turns the payout file into owner statements matched to the cent, plus a year end summary. See it at https://app.centmatch.com.
CentMatch is independent and is not affiliated with any booking platform.