Loyalty points in this calculator is redemption after breakage plus admin. With 40000 points USD, 35 redemption %, 18 breakage %, 400 admin USD, 12 discount % the result is $1,777.60 | $11,480.00.
netp = points × redemption% × (1 − breakage). tot = netp × discount% + admin. The formula uses redemption and breakage.
$1,777.60 | $11,480.00 is not an IFRS 15 ledger. Another set of numbers gives $648.40 | $4,284.00, and a further set gives $4,631.20 | $26,208.00. Empty scenario fields do not change the result.
Returns vs GMV answers a different question. Affiliate commission does too. Here 40000 points USD, 35 redemption %, 18 breakage %, 400 admin USD, 12 discount % leave $1,777.60 | $11,480.00.
Type 40000 points USD, 35 redemption %, 18 breakage %, 400 admin USD, 12 discount % and click Calculate. Two more ready sets sit under the form: $648.40 | $4,284.00 and $4,631.20 | $26,208.00.
Other numbers on the same labels move the result. The first example gives $1,777.60 | $11,480.00.