Mostly with revenue but occasionally with liabilities transactions in Shopify that are posted late in the month after the last payout date, accruals are found. 

Sharpedgedata connects to your store and reads the revenue, expenses and liabilities, not realized. 

The system posts this data to your accounting. 

On the first payout date of the next month, the accruals are matched against actual realized transactions from the electronic connection with your Shopify store.