A membership ledger can show recurring charges while leaving unresolved whether the terms, cancellation process and billing handoff are supported. Review the customer evidence and the provider workstream separately before relying on post-acquisition collections.
Separate three membership questions
The cohort workbook asks which original members remain. The contribution tool connects earned revenue, visits and service costs. This workbook asks what evidence supports consent, cancellation handling and provider continuity. A strong result in one does not answer the others.
Start with plan versions and enrollment channels. Use plan aliases and non-sensitive references to the actual terms, consent records and notices retained in an authorized system. Separate individual consumer plans from fleet or commercial arrangements. Record the customer jurisdiction, selling channel and responsible legal reviewer; the site does not determine which laws or exemptions apply to a particular arrangement.
New York state and New York City require separate review
New York General Business Law §527 defines the relevant consumer in personal, family or household terms. Section 527-a addresses renewal disclosures, affirmative consent, retainable notices and cancellation through the media offered for consent. For in-person consent, its additional cancellation channel can be online or telephone. The current displayed revision is November 7, 2025. Definitions; state requirements and exemptions.
NYC’s adopted subscription-cancellation rule took effect October 1, 2026. Its in-person provision includes an additional online cancellation mechanism, such as a website or email. A phone-only fallback should therefore not be treated as answering that city provision. Have counsel review applicable channels, notices, price changes and the facts of the offer. NYC adopted rule and effective date; adopted text.
Trace the actual cancellation journey
Create one evidence row for each plan version and meaningful channel combination. Record where the member can begin cancellation, what the staff or system observes, the acknowledgment generated and the resulting billing state. Capture dates and document versions in your secure review file. A screenshot of a cancellation button alone cannot show whether the process finishes or whether a later charge occurs.
Use recorded, missing or needs-review status, with a named role and next action. These are work-management labels, not a compliance rating. Test authorized sample journeys with the operator and provider in an appropriate environment. Avoid creating real customer charges or changing customer accounts merely to fill a review worksheet. The workbook itself does neither.
Reconcile exception timestamps and amounts
Use a pseudonymous case ID and a unique charge ID. Enter the request timestamp, actual charge timestamp, recorded stop timestamp if known, charge amount, matched refund and supporting references. Timestamps require an explicit UTC offset, for example 2026-10-01T09:00:00-04:00. That lets the calculation compare elapsed time across time zones and daylight-saving transitions.
The processing interval is recorded stop minus request. A stop before the request is rejected for correction. A charge is labeled before request, after request but before stop, at/after recorded stop, or stop unknown. These labels describe timing. They do not decide when cancellation legally became effective, whether the stop record means billing or service access stopped, or whether a charge must be refunded. Define the source system’s event meanings with the reviewer.
For entered post-request charges, known gross charges minus known matched refunds gives net recorded charges only when all relevant amounts are supplied. Unknown amounts stay unknown. Enter an explicit zero for no matched refund when supported. A refund greater than its matched charge is rejected: investigate whether it covers another charge or a separate adjustment instead of forcing it into this row.
Worked fictional exceptions
| Case | Recorded sequence | Charge / refund | Interpretation |
|---|---|---|---|
| C01 | Request 09:00; stop 09:15; charge 10:00 | $35 / $35 | 15-minute interval; after-stop charge fully matched to a refund |
| C02 | Request 09:00; stop unknown; charge 10:00 | $35 / $0 | Stop and processing interval remain unknown |
| C03 | Request 09:00; charge 09:10; stop 09:30 | $35 / $0 | 30-minute interval; charge between request and recorded stop |
All three invented charges occur after the request: gross $105, matched refunds $35 and net $70. Confirmed after-stop gross is $35, fully refunded in this sample. The $70 is not an annual loss forecast, a legal liability estimate or a finding that any charge was improper. The case set has no statistical sampling claim.
Build a separate provider acceptance workstream
Identify the actual POS, subscription platform, gateway and processor, their account holders, and the provider responsible for each transition step. Obtain written instructions appropriate to the proposed ownership and transaction structure. Track the agreed field mapping, subscription states, refund history, outstanding exceptions, testing and acceptance evidence. Do not put credentials or payment data into this public-site tool.
Stripe’s documentation illustrates that payment-data migration is a coordinated process with prior-provider involvement and implementation stages. It is an example of provider documentation, not a recommendation or evidence that this business uses Stripe. Provider instructions and acceptance must come from the actual systems involved. Stripe migration overview.
Agree who owns failed-payment exceptions, refunds, customer inquiries and unresolved mappings across closing. Test whether status labels and cancellation requests survive the transition, rather than only whether a token imported. Technical migration success does not establish the legal right to charge. Assign the legal review and operational acceptance as separate dependencies in the closing handoff.
Keep the review connected to transaction records
Store authoritative versions under the data-room disclosure plan. Reconcile collected activity through revenue verification. Review ownership-period obligations in the closing cutoff workbook. The billing worksheet does not move balances into another calculator or authorize a proposed price adjustment.
Export only non-sensitive aliases and review references. The blank CSV supports the plan, exception and provider workstreams; the fictional file lists every teaching input by section and field. Recheck law, plan versions, system behavior and provider instructions when facts change. No automated customer notices, billing requests or provider connections are made.
Download the blank evidence register
Download the fictional teaching case v1
Connect operating evidence and the next decision
Merchant statement reconciliation · Diligence dependencies and dates. Keep periods and definitions consistent when manually carrying results between tools.
Sources and scope
Official and original sources checked October 17, 2026. These sources support the identified rules and methods; they do not verify a particular business or property.
- New York State Senate — GBL 527 definitionsConsumer and automatic-renewal definitions; fleet applicability requires separate review.
- New York State Senate — GBL 527-a unlawful practicesState consent, notices and cancellation framework, including exemptions; no case-specific legal conclusion.
- NYC DCWP — Adopted cancellation of subscriptions ruleCity rule, including online cancellation channel for in-person consent; distinct from state wording.
- Stripe — Payment data migration overviewIllustration of provider coordination only; not a recommended or identified site processor.
Continue your review
Verify the revenue · Normalize earnings · Model the cash flow