App

Gift card liability and expiry

Understand outstanding gift-card balances as money you owe, track them in the liability reports, and decide how to handle expiry.

Updated Aug 14, 2026

Every unredeemed gift-card dollar is money your business owes a customer. Selling a card isn't revenue yet — it becomes revenue when the card is redeemed against a service or product. Owneli tracks this in dedicated liability reports so the outstanding balance is always visible, not a surprise at year end.

Why isn't a gift card sale just revenue?

Because the customer hasn't received anything yet. The cash is in your till, but you owe them the service. Accountants call this deferred revenue or a liability:

EventEffect on your books
Card soldCash in, liability up — not revenue
Card redeemedLiability down, revenue recognised
Card expires unredeemedLiability may be released ("breakage") — a decision for your accountant, and regulated in many places

This is the same model Owneli applies to packages and prepaid memberships — see Understand the finance reports.

The reports that track it

Report (in Growth → Reports)Question it answers
Gift-card liability ledgerIssued vs redeemed value and the outstanding redeemable balance, including the expired portion
Liability summaryEverything you owe customers right now — gift cards plus remaining package sessions
Liability activityEvery transaction that moved a liability bucket in the period: sold, redeemed
Deferred revenue & MRRThe liability position alongside recurring revenue
Reconcile monthly: outstanding balance this month = last month's balance + issued − redeemed (± expiry adjustments). If the ledger and your accounts drift, the Liability activity report shows exactly which transactions moved the number.

Expiry

Cards can be issued with or without an expiry date; the gift-cards list flags cards expiring soon, and an expired card shows the Expired status and can no longer be redeemed. The value left on expired cards is reported separately in the liability ledger.

Gift-card expiry is regulated — many jurisdictions restrict or prohibit it, and some require unclaimed value to be remitted to the state. Whether to set expiry dates, and what to do with expired balances, is a decision for your business and its advisers. Owneli records the facts; it doesn't make the accounting election for you.

Common questions

Can I write off old, dormant card balances?

Not unilaterally — dormant value is still a legal liability in most places until expiry (where permitted) or escheatment rules apply. Take the Gift-card liability ledger to your accountant.

A card expired but the client wants to use it — can I honour it?

An expired card can't be redeemed as-is. If you choose to honour it, issue a fresh card or apply a manual discount for the amount, so the ledger stays truthful.

Do gift cards pay commission when sold?

Selling a gift card can carry commission if a rule covers gift-card sales; redemptions don't pay commission. See Commission and compensation.

Keep reading

Related

3
Gift cardsIssue a card, redeem it at checkout, and keep an eye on outstanding balance — which is money you owe.Understand the finance reportsSales, payments, revenue, and liabilities are four different numbers — here's the deferred-revenue model behind Owneli's finance reports.Which report answers my question?A directory of Owneli's 60+ reports grouped by the question you're asking — sales, money, team, clients, appointments, and stock.