How to account for surcharge income

@Strands of love   Theoretically, it should be treated as regular income, not that it hurts you any.

While you do receive the surcharges, I expect your merchant service provider takes the surcharges back out for themselves later as part of your Merchant Account Fees.

So, it washes out. $100 in fee income versus $100 in merchant fees equals $0 profit, effectively.