How the reconciliation works
For each row, entered net receipts equal gross receipts minus allowed deductions. Expected royalty equals that entered net amount times the entered share percentage. Reported minus expected becomes the visible variance.
Keep territory and language attached
Foreign editions and other sublicenses can use different scopes, currencies, percentages, and reporting periods. Territory and language stay in the output so similarly named deals do not collapse into one unexplained total.
Deductions are not assumed
The calculator calls the column allowed_deductions because the user must decide what value belongs there from the agreement and source statement. Zero is valid. A deduction greater than the gross receipt is rejected instead of silently creating a negative base.
Limits
This tool does not determine whether a deduction is permitted, whether a percentage applies to gross or net receipts, or which exchange rate or tax treatment is correct. It is an arithmetic reconciliation aid, not legal or accounting advice.