Payment processors and ecommerce platforms sometimes hold part of a seller’s money in reserve. Shopify Payments, Stripe, PayPal and Amazon can all hold funds under certain circumstances. This can create a cash flow problem, but it can also create an accounting problem if the reserve is not recorded correctly. The first thing to understand is that money held in reserve may still belong to your business. Therefore, you cannot simply look at the bank deposit to determine how much revenue you earned.