Master the App Store Connect Subscribers Report

August 20, 2025
Jason Berwanger
Growth

Get the most from the App Store Connect Subscribers Report with clear steps for tracking subscriptions, analyzing data, and improving your app’s growth.

App Store connect subscriber report data on tablet.

Do you truly understand the journey your subscribers take? Beyond simple download numbers, the real story of your app's success lies in how users interact with your subscriptions over time. The key to unlocking this story is the App Store Connect Subscribers Report. Think of it less as a financial statement and more as a detailed map of your customer lifecycle. It contains the raw data needed to calculate vital metrics like churn, lifetime value, and retention by cohort. By analyzing this information, you can move from making assumptions to making data-driven decisions that actually improve your product, refine your marketing, and build a more sustainable business.

HubiFi CTA Button

Key Takeaways

  • Treat the Report as Your Financial Ground Truth: This is Apple's official ledger for every subscription event. Use it as the non-negotiable starting point for accurate revenue recognition (ASC 606) and building financial forecasts you can confidently stand behind.
  • Look for the Story Behind the Numbers: Move beyond basic metrics by mapping the entire subscriber lifecycle and using cohort analysis. This reveals the "why" behind your churn and retention rates, giving you clear insights to improve your app and marketing.
  • Automate and Integrate to Get the Full Picture: The raw report data is limited by platform silos and technical quirks like Subscriber ID resets. Connect it to analytics tools and your other business systems to create a single, reliable view of performance and make your data truly actionable.

What is the App Store Connect Subscribers Report?

If your app offers subscriptions, the App Store Connect Subscribers Report is your direct line to understanding how customers engage with them. Think of it as the official ledger from Apple, detailing every subscription event, from initial sign-ups to renewals and cancellations. This report is more than just a data dump; it’s a foundational tool for tracking your app's financial health and user behavior. Apple's own documentation explains that the Subscriber Report gives you detailed information to help you understand how customers are buying and using your subscriptions.

Making sense of this raw data is the first step toward building accurate financial models and making smarter business decisions. For founders tracking monthly recurring revenue (MRR) or finance professionals ensuring compliance, this report provides the ground-truth data you need. It contains the raw transaction details that are essential for proper revenue recognition under standards like ASC 606. By regularly analyzing its contents, you can get a clear picture of your growth, identify trends in customer loyalty, and pinpoint the exact moments where users decide to stay or leave. It’s the key to moving from guesswork to a data-driven strategy for your subscription business, allowing you to build reliable forecasts and pass audits with confidence.

What's Inside the Report?

The Subscribers Report is packed with granular details that paint a full picture of your subscription activity. It breaks down every event, giving you the context behind the numbers. You’ll find essential information like the event date, app name, and specific subscription details. It also includes financial data, such as the customer price, the currency they paid in, and your developer proceeds. To help you understand your customers better, the report provides their unique Subscriber ID, device type, and country. This allows you to see not just what was purchased, but who purchased it and where they are.

Why This Report Matters

The real power of this report lies in its ability to track individual customer journeys over time. When a user subscribes for the first time, Apple assigns them a unique Subscriber ID. This ID sticks with them across all their future subscription activities for your app, including renewals, upgrades, or even resubscribing after a lapse. This consistent identifier is crucial because it allows you to map out the entire subscription lifecycle for each user. You can accurately calculate customer lifetime value (LTV), analyze churn on a cohort basis, and understand the long-term impact of your marketing and product changes.

Data Updates and Limitations

While the report is incredibly detailed, it’s important to know its limitations. The data is powerful, but it requires careful handling, especially if your business undergoes significant changes. For instance, the Subscriber ID, which is so vital for tracking, will reset if you ever transfer your app to another developer account. This means you could lose the historical connection to your existing subscribers, making lifecycle analysis much more difficult. Being aware of this limitation is key for long-term planning and maintaining data integrity, especially if an acquisition or company restructuring is on the horizon.

Key Metrics to Track in Your Report

The App Store Connect Subscribers Report is packed with data, and it can feel overwhelming to figure out where to even start. The good news is you don't need to track every single number to get a clear picture of your business. Instead, focusing on a handful of key metrics will help you see what’s working, what isn’t, and where you can make meaningful improvements. Think of these metrics as the vital signs of your subscription app. They tell a story about your financial health, customer loyalty, and overall performance. When you get into a rhythm of monitoring these specific data points, you can move from simply collecting data to making smart, strategic decisions that actually help your business grow. It’s about turning raw numbers into a clear roadmap. This section will walk you through the most important metrics to keep on your dashboard, so you can spend less time digging through spreadsheets and more time building a better app. We'll cover everything from high-level subscriber activity down to the nitty-gritty of refunds and chargebacks, giving you a complete framework for understanding your app's subscription performance.

Follow Subscriber Activity

To truly understand your app's performance, you need to know how people interact with your subscriptions. The Subscriber Report gives you a detailed look at how customers purchase and use their subscriptions over time. Are they signing up after a free trial? Are they choosing the annual plan over the monthly one? This information is gold. By tracking these patterns, you can see which acquisition channels are most effective and what features drive engagement. This allows you to refine your subscription strategy, improve the user experience, and ultimately build a more loyal customer base that sticks around for the long haul.

Analyze Revenue and Billing Information

Knowing your numbers is fundamental to running a profitable business. This report breaks down the financial details of every transaction. Pay close attention to two key figures: Customer Price and Developer Proceeds. Customer Price is the total amount the customer paid, while Developer Proceeds is the revenue you actually receive after Apple’s commission and taxes. Tracking these helps you accurately assess your profitability and forecast future income. When you have a clear view of your earnings from each sale, you can make better decisions about pricing, marketing spend, and overall financial planning. This is where automated revenue recognition becomes essential for maintaining accuracy as you scale.

Decode Subscription Statuses

Your subscribers aren't all on the same plan, and understanding the differences is key. The report details the duration of each subscription and highlights any special offers they might be using. You can see who signed up with a promotional offer, the type of offer (like a free trial), and how long it lasts. This data helps you figure out which promotions are most effective at converting new users into paying customers. By analyzing these statuses, you can learn what motivates your audience and tailor your future offers to better meet their needs, encouraging more sign-ups and long-term commitments.

Understand Event Types

Subscriber behavior can be boiled down to a few key actions, or "events." The report categorizes these into three main types: Activations (new subscriptions), Cancellations (when a user ends their subscription), and Renewals (when a subscription is successfully renewed). Monitoring these events gives you direct insight into your customer lifecycle. A high number of activations is great, but if cancellations are also high, you might have a retention problem. Watching these trends helps you calculate important metrics like customer churn and lifetime value, giving you a clear signal of your app's health and where to focus your improvement efforts.

Manage Refunds and Chargebacks

Refunds and chargebacks are an unavoidable part of business, but they offer valuable feedback. The Subscriber Report details every refund, indicating whether it was full or partial and linking it to the original purchase date. This information is critical for accurate financial tracking and is a key component of staying compliant with standards like ASC 606. Beyond the numbers, a spike in refunds can signal a problem with your app or a mismatch in customer expectations. By keeping a close eye on this data, you can identify potential issues early, protect your revenue, and get a better handle on customer satisfaction.

How to Access and Manage Your Report Data

Getting your hands on the Subscribers Report is the first step, but knowing how to manage that data is what turns raw numbers into a real strategy. From setting the right permissions to scheduling regular downloads, a few simple practices can make a huge difference in how you use this information. Think of it as setting up your workspace for success—a little organization upfront saves you a lot of headaches later. Let's walk through the practical steps for accessing and handling your subscriber data effectively so you can focus on analysis, not administration.

Find Your Way Around and Set Permissions

Before you can get into the data, you need the right keys to the kingdom. Access to the Subscribers Report isn't open to everyone on your team, which is a good thing for data security. To see this information in App Store Connect, you need to have an Admin, Finance, or Sales role. Apple put these permissions in place to ensure that only authorized people can view subscription data and other sensitive financial details. If you can't see the report, check with your team's App Store Connect administrator to make sure your account has the correct role assigned. This simple check can save you a lot of confusion.

Choose Your Download Format

Once you have access, you can download your report. The file you get will be a compressed GZIP file, which has a ".gz" extension. Don't worry if that sounds technical. On a Mac, you can just double-click it to open it. On a Windows machine, you might need a tool like 7-Zip. After you unzip it, you'll have a tab-delimited text file (.txt). The best way to view this is to open it with a spreadsheet program like Excel or Numbers. This will organize the data into clean columns and rows, making it much easier to read and analyze. You can find more details on how to download and view reports in Apple's documentation.

Know the Data Retention Policies

It’s important to understand that your subscriber data isn't stored forever. According to Apple's Subscriber Report documentation, if a customer cancels all of their subscriptions with you and doesn't come back for 180 days, their Subscriber ID is deleted from the report. This policy is in place for privacy reasons, but it means your historical data on individual churned users will eventually disappear. To avoid gaps in your analysis, get into the habit of regularly downloading and archiving your reports. This ensures you have a complete historical record to work from, even after Apple purges the old data from its system.

Schedule Your Reports

Manually downloading reports can be tedious, especially when you have a million other things to do. Luckily, App Store Connect lets you schedule your reports to be generated automatically on a daily, weekly, or monthly basis. Setting up a schedule ensures you always have the latest data without having to remember to pull it yourself. Regularly reviewing these reports helps you understand how your app and its in-app purchases are performing over time. Consistent monitoring allows you to spot trends, catch issues early, and make informed decisions to keep your app growing. It’s a simple way to build a powerful data habit.

How to Analyze Subscriber Behavior

Once you have the raw data from the App Store Connect Subscribers Report, the real work begins: turning those numbers into actionable insights. This report tells a story about how users interact with your app over time. By analyzing this behavior, you can make smarter decisions about your product, marketing, and pricing. It’s about looking past the surface-level numbers to understand the why behind subscriber actions. Are they sticking around? Where are they dropping off? Answering these questions is the key to building a sustainable subscription business.

Identify Your Key Performance Indicators (KPIs)

Before you get lost in the data, you need to decide what you actually want to measure. Your Key Performance Indicators (KPIs) are the specific metrics that show whether you’re meeting your business goals. For a subscription app, this often includes Monthly Recurring Revenue (MRR), customer lifetime value (LTV), and churn rate. Constant monitoring is essential because it helps you understand if your revenue is meeting expectations. By focusing on a handful of core KPIs, you can quickly assess your app’s health without getting overwhelmed by every single data point in the report. This focus helps you spot trends and address problems before they grow into bigger issues.

Map the Subscription Lifecycle

Every subscriber follows a path, and your report helps you map it out. The subscription lifecycle includes key events like initial sign-ups, renewals, upgrades, downgrades, and cancellations. By tracking these events, you can see how many people continue their subscriptions and where they tend to drop off. For example, you might notice a lot of users cancel after a free trial or downgrade after a specific period. Understanding this journey allows you to pinpoint moments where you can improve the user experience, offer incentives, or communicate value more effectively. You can find more data-driven strategies to keep subscribers engaged and happy on our blog.

Make Sense of Billing Retries

Failed payments are a quiet but significant source of lost revenue. The report tracks billing issues, including when a subscriber’s payment fails and they enter a grace period. This isn’t just a technical problem; it’s a critical moment in the customer relationship. Analyzing this data can reveal patterns. Do failures happen more with certain card types or in specific regions? By understanding the frequency and context of billing retries, you can implement strategies like in-app notifications or dunning emails to help customers update their payment information. This proactive approach helps prevent involuntary churn and protects your revenue stream, ensuring your financials remain accurate and predictable.

Dig Into Your Churn Rate

Your churn rate—the percentage of subscribers who cancel in a given period—is one of the most important metrics for a subscription business. The report provides the data you need to calculate your retention rate, which is the inverse of churn. It shows how many subscribers renewed their subscriptions compared to the total number who could have. A high churn rate can signal problems with your product, pricing, or customer onboarding. Regularly analyzing this metric helps you understand if your efforts to retain customers are working. It’s fundamental to building predictable, long-term revenue and is a core focus of any healthy subscription model.

Uncover Geographic Insights

Your subscribers aren't all in one place, and their behavior can vary significantly by location. The report allows you to filter data by country or region, giving you a clear view of your global performance. Are you seeing faster growth in certain markets? Is churn higher in a specific country? These geographic insights are incredibly valuable. They can help you prioritize which languages to add to your app, tailor your marketing campaigns to specific cultures, and even adjust your pricing strategy to better fit local economies. This level of detail helps you move from a one-size-fits-all approach to a more effective, localized strategy that resonates with users around the world.

Use Cohort Analysis to Find Trends

Cohort analysis is a powerful way to find deeper trends in your subscriber data. This method involves grouping users based on a shared characteristic—most commonly, the month they signed up. From there, you can track each group's behavior over time and compare how well subscriptions started in May are retained compared to those from June. This helps you measure the long-term impact of changes. Did a new feature you launched in June lead to better retention? Did a price change in July affect churn for new users? Cohort analysis answers these questions and provides clear evidence of what’s working. If you want to see how to apply this kind of analysis, you can schedule a demo with our team.

Solve Common Report Challenges

While the App Store Connect Subscribers Report is packed with valuable information, it’s not always a straightforward path from raw data to clear insights. The report is a fantastic starting point, but you'll likely run into a few common hurdles when trying to build a complete picture of your business performance. Getting ahead of these challenges means you can spend less time wrestling with spreadsheets and more time making smart, data-driven decisions. Let's walk through some of the most frequent issues and how you can tackle them.

Handle Complex Data Integrations

Your App Store subscriber data doesn't exist in a vacuum. To truly understand your business, you need to combine it with information from your other systems, like your CRM, marketing platforms, and accounting software. This is where things can get tricky. Manually exporting and merging data from different sources is time-consuming and prone to errors. The real goal is to create a single source of truth where all your data works together. Setting up seamless data integrations allows you to automate this process, ensuring your reports are always accurate and comprehensive, giving you a full view of your operations and customer trends.

Deal with Subscriber ID Resets

Here’s a tricky detail that can easily skew your metrics: Subscriber ID resets. According to Apple, if a customer cancels their subscription and doesn't resubscribe within 180 days, their original Subscriber ID is deleted. If they come back after that period, they are assigned a brand new Subscriber ID. This can make a returning customer look like a brand new one, which throws off critical metrics like customer lifetime value (LTV) and churn rates. To get an accurate picture, you need a system that can identify these returning users and stitch their old and new profiles together, giving you a continuous view of their journey.

Fix Cross-Platform Tracking Issues

Many apps operate on more than just iOS. If your subscribers can also access your service on Android or the web, the App Store Connect report will only give you part of the story. This creates data silos, making it difficult to track a user’s complete behavior and accurately calculate revenue across all platforms. Relying solely on Apple's report can lead to an incomplete understanding of your subscriber base. The key is to consolidate data from every platform into one unified view. This approach ensures you have accurate, holistic subscription analytics that reflect your entire business, not just one piece of it.

Develop Smart Data Interpretation Strategies

Having access to data is one thing; knowing what to do with it is another. Without a clear plan, it’s easy to get lost in rows of numbers. Before you even download a report, you should define what you’re trying to achieve. Are you focused on reducing churn, increasing trial conversions, or identifying your most valuable customer segments? By setting clear business goals first, you can focus your analysis on the metrics that matter most. A smart interpretation strategy turns raw data into actionable insights, helping you make confident decisions that move your business forward. If you need help building that strategy, you can always schedule a consultation with an expert.

Find the Right Tools and Integrations

The App Store Connect Subscribers Report is a goldmine of data, but let's be honest—it's not the most user-friendly resource on its own. The raw data files can be clunky and difficult to interpret without some help. To truly turn that data into a strategic asset, you need the right set of tools and integrations. Building a tech stack that works for you will help you process, analyze, and act on your subscriber data without getting lost in spreadsheets. The goal is to create a seamless flow of information from Apple's servers directly into a system that gives you clear, actionable insights. This is where you move from simply collecting data to using it to drive growth, improve retention, and make smarter business decisions. Think of it as building a bridge between raw numbers and real-world strategy. By connecting the report to other platforms, you can automate tedious tasks, visualize complex trends, and ultimately get a much clearer picture of your app's financial health. It’s about working smarter, not harder, and letting technology handle the heavy lifting so you can focus on what matters most: growing your business.

Connect to Analytics Platforms

The raw data from your subscriber report is just the starting point. To make it useful, you need to plug it into a system that can make sense of it all. As one source notes, "Subscription metrics analytics becomes a challenge for app owners because it involves constant monitoring." Manually tracking every event is nearly impossible. By connecting your App Store data to a dedicated analytics platform, you can automatically process and organize your metrics. This allows you to consistently monitor key performance indicators, track revenue trends, and understand subscriber activity without spending hours wrestling with CSV files. A good platform with the right integrations will help you see the bigger picture and pinpoint exactly what’s happening with your app’s revenue.

Visualize Your Data

Staring at rows and rows of numbers can make your eyes glaze over. That's why data visualization is so important. As the team at Revelate puts it, "Data products are the essential tools businesses need to make sense of the data they collect." Visualization tools transform your complex subscriber data into intuitive charts, graphs, and dashboards. This makes it much easier to spot patterns, identify trends in subscriber behavior, and communicate your findings to your team. Instead of just telling them your churn rate increased, you can show them. Visualizing your data helps you quickly grasp what’s working and what isn’t, turning abstract figures into a clear story about your subscribers.

Automate Your Reporting

Manually compiling reports is a time-consuming task that’s prone to human error. Automating this process is a game-changer. With the right tools, you can streamline the creation of comprehensive reports and dashboards, giving you back valuable time to focus on strategy. This automation ensures your data is always up-to-date and accurate, allowing you to make informed decisions quickly. You can set up systems to automatically pull data from App Store Connect, process it, and present it in a clean, easy-to-read format. This means you can spend less time on data entry and more time analyzing the insights that will actually grow your business.

Explore Third-Party Integrations

Building your analytics stack doesn't have to break the bank. While some "enterprise-grade platforms can be expensive for smaller developers," there are plenty of powerful and affordable options available. The key is to find tools that fit your specific needs and budget. Look for third-party integrations that connect seamlessly with your existing systems, whether it's your accounting software, CRM, or marketing platform. Creating a unified ecosystem where data flows freely between tools prevents information silos and gives you a holistic view of your business. When evaluating options, check for flexible pricing information and the ability to scale as your app grows.

Stay Compliant with Revenue Recognition

Staying on top of financial compliance is non-negotiable, especially when you’re dealing with the recurring revenue that comes from subscriptions. The App Store Connect Subscribers Report is a fantastic source of raw data, but it’s up to you to translate that data into financial statements that meet accounting standards. This is where things can get tricky. Manually tracking deferred revenue, refunds, and tiered earning schedules for thousands of subscribers is a recipe for errors and a massive time sink.

The key is to have a system that not only pulls the data but also correctly interprets it according to rules like ASC 606. This ensures your financial reporting is accurate, consistent, and defensible. Using the Subscribers Report effectively means you can build a clear audit trail and maintain tight control over your financial data. Think of the report as your starting point for building a robust compliance framework that supports your business as it grows. With the right approach, you can turn compliance from a headache into a streamlined part of your operations. It's about creating a single source of truth for your revenue, one that you, your team, and your auditors can rely on without question.

Meet ASC 606 Requirements

If you have a subscription-based app, you need to know about ASC 606. In simple terms, this standard requires you to recognize revenue as you deliver the service, not just when you receive cash. For a yearly subscription, this means recognizing 1/12th of the revenue each month. Apple even has its own tiered model: you get 70% of the price for the first year of a subscription, which increases to 85% after that. The Subscribers Report gives you the transaction-level data to track this, but you still need a reliable way to apply these rules consistently. This is where automated revenue recognition becomes essential for maintaining accurate, compliant financials without manual effort.

Prepare for Audits with Confidence

Few things cause more stress for a finance team than an upcoming audit. The best way to handle it is to be prepared from day one. Your Subscriber Report is a critical tool here because it provides a detailed history of every transaction, including whether a subscription was fully or partially refunded and the original purchase date. This information allows you to create a clear and unbroken audit trail, proving that your revenue figures are accurate and your refund liabilities are correctly accounted for. When you can quickly pull up a complete record for any subscriber, you demonstrate strong financial controls and make the entire audit process smoother for everyone involved.

Keep Your Data Secure

The Subscribers Report contains sensitive financial and customer information, so protecting it is paramount. Apple helps by restricting access to users with Admin, Finance, or Sales roles in App Store Connect. This is a great first line of defense, ensuring only authorized team members can download the report. However, your responsibility doesn't end there. Once that data is on your systems, you need strong internal controls to manage who can access and use it. Maintaining data security isn't just about compliance; it's about building and keeping the trust of your subscribers. You can learn more about how we handle data by reading about HubiFi.

Use Your Data to Optimize Performance

Once you have a handle on accessing and analyzing your App Store Connect Subscribers Report, the real work begins: turning that data into action. This report isn't just a collection of numbers; it's a roadmap for growing your business. By digging into the details of how subscribers behave, you can make smarter, more informed decisions about your product, marketing, and pricing. Instead of guessing what your customers want, you can use concrete evidence to guide your strategy and refine your approach.

Think of this data as direct feedback from your user base. Every renewal, cancellation, and conversion tells a story about their experience with your app. Are they finding long-term value? Are your promotional offers hitting the mark? Is your pricing model sustainable? The answers are waiting in your report. By consistently monitoring these trends, you can move from a reactive position—fixing problems as they arise—to a proactive one, shaping the customer journey and building a more resilient subscription business. The key is to create a regular habit of reviewing your data and using the insights you find to make incremental improvements.

Create Data-Driven Strategies

Your Subscriber Report provides a detailed look at how customers purchase and use your subscriptions. This information is the foundation of any solid growth strategy. By analyzing purchasing patterns, you can identify which subscription tiers are most popular, which introductory offers lead to the most long-term customers, and where users might be dropping off. This allows you to focus your efforts where they’ll have the biggest impact. For example, if you notice a specific feature is tied to higher retention, you can highlight it in your marketing and onboarding to attract and keep more users.

Find Ways to Improve Retention

Keeping your existing subscribers is one of the most effective ways to grow your revenue. The report’s retention rate metric shows you exactly how many subscribers chose to renew. This is a critical health indicator for your app. If your retention rate is lower than you’d like, it’s a clear signal to investigate why. Are users not seeing the value after the first month? Is the user experience confusing? Use this data to pinpoint potential issues and test solutions, like improving your onboarding flow or adding new features that encourage long-term engagement. A small improvement in retention can have a major impact on your bottom line.

Gain Insights for Marketing Campaigns

Are your marketing efforts paying off? The conversion rate metric in your Subscriber Report can help you answer that question. It shows the percentage of users who convert from a promotional or introductory offer to a standard-priced subscription. This is a powerful way to measure the effectiveness of your trial periods and special deals. If you see a high conversion rate, you know your offer is compelling. If it’s low, it might be time to rethink your messaging or the value proposition. These integrations of data help you refine your campaigns and allocate your marketing budget more effectively.

Optimize Your Pricing

Apple’s commission structure—where you receive 85% of the revenue after a subscriber’s first year, up from 70%—directly rewards long-term customer relationships. Your pricing strategy should reflect this. The Subscriber Report helps you see how many users stick around long enough for you to benefit from the lower commission rate. If very few subscribers are making it to the one-year mark, consider introducing an annual plan at a slight discount. This can incentivize users to commit for longer, securing your revenue and increasing the lifetime value of each customer. Reviewing your pricing model with this data in mind is key to maximizing profitability.

Monitor Your Performance

Making data-driven decisions isn’t a one-time event; it’s an ongoing process. App Store Connect allows you to regularly download reports on your sales and trends, giving you a consistent pulse on your app’s performance. By setting a schedule to review this data—whether weekly or monthly—you can track your progress toward your goals, spot emerging trends, and catch potential issues before they become major problems. This consistent monitoring ensures you’re always operating with the most current information. If you need help turning this data into a clear performance dashboard, you can always schedule a demo to see how automation can help.

Related Articles

HubiFi CTA Button

Frequently Asked Questions

Why can't I just use the summary dashboard in App Store Connect? The summary dashboard is great for a quick, high-level check on your app's performance. However, the Subscribers Report gives you the transaction-level detail you need for serious financial analysis and strategic planning. The dashboard won't show you the complete journey of a single subscriber or provide the granular data required to accurately calculate metrics like customer lifetime value and churn on a cohort basis. Think of the report as the official ledger that provides the proof behind the summary numbers.

How often should I be downloading my Subscribers Report? It's a good practice to get into a rhythm of downloading your report on a regular schedule, like weekly or at the very least, monthly. Apple's data retention policy means that if a customer cancels and stays away for 180 days, their original Subscriber ID is deleted from the system. By regularly downloading and archiving your reports, you create your own complete historical record. This ensures you can always perform accurate long-term analysis, even after Apple purges old data.

My revenue in the report doesn't match what I see in my bank account. Is something wrong? This is a very common point of confusion, and don't worry, it usually doesn't mean something is wrong. The report shows you the "Customer Price" (what the user paid) and your "Developer Proceeds" (what you get after Apple's commission and taxes). The amount that hits your bank account is the Developer Proceeds, not the gross revenue. There can also be timing differences between when a transaction occurs and when Apple processes the payout, which can cause discrepancies in any given month.

What's the best way to handle a customer who cancels and then comes back months later? This is a tricky situation because of how Apple manages subscriber data. If a user resubscribes more than 180 days after canceling, Apple assigns them a brand new Subscriber ID. In the report, they will look like a completely new customer, which can throw off your retention and lifetime value calculations. The best approach is to use a system that can help you identify these returning users and stitch their old and new subscription histories together to maintain a single, accurate customer view.

Is this report all I need to be compliant with accounting standards like ASC 606? The report is the essential starting point, but it isn't the final step for compliance. It provides the raw, transaction-level data you need, but it doesn't automatically apply the necessary accounting rules. For example, under ASC 606, you have to recognize revenue from an annual subscription over the full 12 months, not all at once. The report gives you the sale date and amount, but you still need a process or tool to correctly defer and recognize that revenue over time.

Jason Berwanger

Former Root, EVP of Finance/Data at multiple FinTech startups

Jason Kyle Berwanger: An accomplished two-time entrepreneur, polyglot in finance, data & tech with 15 years of expertise. Builder, practitioner, leader—pioneering multiple ERP implementations and data solutions. Catalyst behind a 6% gross margin improvement with a sub-90-day IPO at Root insurance, powered by his vision & platform. Having held virtually every role from accountant to finance systems to finance exec, he brings a rare and noteworthy perspective in rethinking the finance tooling landscape.