The optional Balance Impact column shows the word “Credit” for a positive effect or the word “Debit” for a negative effect on your PayPal account balance.
Credit
When you receive an instant payment or credit card transaction, the Balance Impact column indicates a credit. Other possible credits to your account are refunds, reversals and payments sent but never claimed. In some cases, a credit line-item can update a debit for a transaction. For example, if you send a payment initially indicated as a debit, but it is denied by the recipient, a new line-item for that transaction will indicate a credit.
Debit
Debits are transactions that reduce your available balance. For example, refunded transactions are recorded as a debit in the Balance Impact column and as completed in the Status column.
Memo Entries
The Balance Impact column can display a Memo entry for transactions that do not affect your balance, such as unclaimed or uncleared transactions. These kinds of transactions have no effect on your balance, because they never becomes completed transactions.
The Net Amount of a transaction can aid in faster reconciliation. In most cases, the Net Amount is the Gross minus Fee. When a History entry is updated (for example, in the case of a refund), the Net Amount column indicates the current net value of the transaction on a separate line-item.
