fix(ledger): count bounced direct debits and Stripe account fees

payment_failure_refund (a SEPA/ACH payment that bounced, with its failure
fee) and Stripe's account-level fees (stripe_fee, stripe_fx_fee, tax_fee)
were not revenue types, so a bounced payment still counted as income and
Billing/Tax fees never lowered net. Both are revenue types now. Account
fees arrive from Stripe as a negative amount; the ledger stores them as
fee with amount 0 so they do not show up as refunds. The daily full
import rewrites existing rows.

Co-Authored-By: Claude Opus 5.5 (1M context) <noreply@anthropic.com>

config/shop.php

@@ -90,6 +90,15 @@ return [
             'adjustment',
             'dispute',
             'dispute_reversal',
+            // A direct debit (SEPA, ACH) that bounced after it was booked as a
+            // payment: the gross comes back off, plus the failure fee.
+            'payment_failure_refund',
+            'refund_failure',
+            // Account-level Stripe fees (Billing, Tax, FX). Stored as fee with
+            // amount 0, so they lower net without counting as refunds.
+            'stripe_fee',
+            'stripe_fx_fee',
+            'tax_fee',
             // PayPal's own fee on a payment that settled in a PayPal account
             // (amount 0, net = -fee). See `paypal` below.
             'paypal_fee',

docs/06-ledger.md

@@ -2,6 +2,8 @@
 
 The `stripe_transactions` table is a user-independent ledger of every money movement, one row per transaction in the account where it happened. Amounts are signed cents: `amount` is the gross, `fee` the provider's fee, `net = amount - fee`. Revenue figures (`Shop::ledgerTotals`, `revenueLedgerByDay`, `customerLedgerTotals`, `ledgerAmountByCustomer`) sum the rows whose `source_type` is in `shop.ledger.revenue_types`.
 
+Besides charges, refunds and disputes, the default revenue types include bounced direct debits (`payment_failure_refund`, `refund_failure`) and Stripe's account-level fees (`stripe_fee`, `stripe_fx_fee`, `tax_fee`). Stripe reports those fees as a negative amount; the ledger stores them as `fee` with amount 0, so they lower net without showing up as refunds.
+
 `provider` says which system a row comes from (`stripe`, `paypal`) and `account` which account of it (the PayPal merchant id; null for Stripe). `Shop::ledgerTotalsByAccount($from, $until)` splits the totals per account.
 
 ## Filling it

src/Services/ShopService.php

@@ -954,6 +954,7 @@ class ShopService
     {
         return config('shop.ledger.revenue_types', [
             'charge', 'payment', 'refund', 'payment_refund', 'adjustment', 'dispute', 'dispute_reversal',
+            'payment_failure_refund', 'refund_failure', 'stripe_fee', 'stripe_fx_fee', 'tax_fee', 'paypal_fee',
         ]);
     }
 
@@ -1209,6 +1210,16 @@ class ShopService
             $net = $amount - $fee;
         }
 
+        // Stripe books its account-level fees (Billing, Tax, FX) as a negative
+        // amount. Store them as a fee with amount 0, so they lower net but are
+        // not mistaken for refunds in the gross/refunds split.
+        if (in_array($txn->type ?? null, ['stripe_fee', 'stripe_fx_fee', 'tax_fee'], true) && $amount !== 0) {
+            $meta['stripe_amount'] = $amount;
+            $fee -= $amount;
+            $amount = 0;
+            $net = -$fee;
+        }
+
         return [
             'stripe_id' => $txn->id,
             'source_type' => $txn->type ?? null,

tests/Feature/Ledger/LedgerMetricsTest.php

@@ -78,6 +78,41 @@ class LedgerMetricsTest extends TestCase
         $this->assertSame(1, $totals['count']);
     }
 
+    #[Test]
+    public function stripe_account_fees_count_as_fees_not_refunds(): void
+    {
+        // Stripe books Billing/Tax fees as a negative amount (real prod shape).
+        Shop::recordBalanceTransaction((object) [
+            'id' => 'txn_billing', 'type' => 'stripe_fee', 'reporting_category' => 'fee',
+            'amount' => -14, 'fee' => 0, 'net' => -14, 'currency' => 'eur', 'created' => strtotime('2025-10-01'),
+        ]);
+        $this->txn(['amount' => 2550, 'fee' => 104, 'net' => 2446]);
+
+        $row = StripeTransaction::where('stripe_id', 'txn_billing')->firstOrFail();
+        $this->assertSame(0, $row->amount);
+        $this->assertSame(14, $row->fee);
+        $this->assertSame(-14, $row->net);
+        $this->assertSame(-14, $row->meta->stripe_amount);
+
+        $totals = Shop::ledgerTotals(Carbon::parse('2025-01-01'), Carbon::parse('2026-12-31'));
+        $this->assertSame(2550, $totals['gross']);
+        $this->assertSame(0, $totals['refunds']);
+        $this->assertSame(118, $totals['fees']);
+        $this->assertSame(2432, $totals['net']);
+    }
+
+    #[Test]
+    public function a_bounced_direct_debit_takes_the_payment_back_with_its_fee(): void
+    {
+        // SEPA: booked as a payment, then failed with a 3.50 failure fee.
+        $this->txn(['source_type' => 'payment', 'amount' => 240, 'fee' => 35, 'net' => 205, 'customer_id' => 'cus_S']);
+        $this->txn(['source_type' => 'payment_failure_refund', 'amount' => -240, 'fee' => 315, 'net' => -555, 'customer_id' => 'cus_S']);
+
+        $totals = Shop::ledgerTotals(Carbon::parse('2025-01-01'), Carbon::parse('2026-12-31'));
+        $this->assertSame(-350, $totals['net']);
+        $this->assertSame(0, Shop::customerLedgerTotals('cus_S')['amount']);
+    }
+
     #[Test]
     public function customer_totals_attribute_by_id_or_email(): void
     {