Review recurring charges, unexplained fees and reversals as separate items. Start with the statement and the bank’s current account terms.

Make a small exception list
- Record the charge date, amount and bank description without guessing the cause.
- Check whether the same fee appears twice or was later reversed.
- Ask the bank to explain unclear charges through its verified support channel.
The IRS recognizes account statements among supporting records for business transactions. [1]
A fee labeled “service” may belong to account maintenance, not payment processing. Keep its original description while investigating. Do not pass it to a tenant simply because it appeared in your bank account.
Sources
This article was generated by AI using the sources below. Editorial standards.
- What kind of records should I keep? — IRSSupports the attributed passage: The IRS recognizes account statements among supporting records for business transactions. The practical workflow and labeled examples are the publication’s own applications, not source-reported cases. Source checked Sep 8, 2026.
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