Grocer-Affiliated Debit ProgramBilling and Settlement
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Grocer-Affiliated Debit Program

Operating domain: Payments · Capability: Affiliated debit / tender migration and program economics

Billing and SettlementStep 5 of 5 · Verify · Complete
Value at Issue
Approved
Confidence-Adjusted Value Opportunity
Approved
Projected Net First-Year Benefit
Projected
Verified Net Value Retained
Finance-Verified
Executive owner
M. Chen (simulated)
Working owner
J. Whitcombe — Value Case Lead (simulated)
Confidence
High
Data completeness
96%
Next required decision
Review fee statement
Decision owner · required by
D. Alvarez (simulated) · Aug 15, 2027
Reporting period
Calendar year · Q2 2027
Scenario
Approved base case
Approved baseline
Payments Value Case Template v3 · version 7
Data as of
Jul 18, 2027
Stage 2 of 5 — QuantifyCompleteLast reviewed Jul 18, 2027

How much value could the debit program create, what will it cost, and under which assumptions does it produce or destroy value?

What do we know?

The approved baseline, assumptions and attribution basis that convert observed loss into a defensible recoverable amount.

Why does it matter financially?

The confidence-adjusted opportunity and the projected first-year benefit are set here, net of solution cost and performance fee.

What must happen next?

Approve the baseline and the financial case so an intervention can be selected against a fixed reference.

Ledger A — own-channel tender-migration benefit

Own-channel benefit = baseline acceptance cost on migrated eligible transactions less target all-in cost on those same transactions. Credit and existing debit stay separate, and POS stays separate from ecommerce.

Ledger A total
$11,400,000
SegmentBaseline volumeEligibilityMigrationCaptured volumeBaseline rateTarget all-inUnit benefitAnnual benefit
Credit / POS
ObservedHigh confidence
$700.00M
14.0M txns
90%90.1%$567.66M1.990%0.240%1.750%$9,934,080
Credit / Ecommerce
ObservedHigh confidence
$60.00M
1.0M txns
85%80.0%$40.80M1.950%0.450%1.500%$612,000
Third-party debit / POS
ObservedMedium confidence
$780.00M
26.0M txns
90%90.0%$631.80M0.380%0.240%0.140%$884,520
Third-party debit / Ecommerce
ObservedMedium confidence
$24.00M
0.5M txns
85%75.0%$15.30M1.400%1.600%-0.200%-$30,600
Ledger A$11,400,000

Target all-in rate includes sponsor-bank per-transaction fees, issuer processing, network/transaction processing, and settlement. Those costs are therefore excluded from the cost registry deductions.

Segments that destroy value

A negative unit benefit is reported as value destruction. It is never blended into a positive total.

1 segment(s)
  • Third-party debit / Ecommerce-$30,600 per year

    Card-not-present affiliated-debit cost exceeds the current third-party debit rate. Migrating this segment destroys value.

    Baseline rate
    1.400%
    Target all-in rate
    1.600%
    Recommended treatment
    Exclude from migration scope at Select

Ownership and approval

Credit / POS
Director, Payments
Approved in baseline v4.2
Credit / Ecommerce
Director, Payments
Approved in baseline v4.2
Third-party debit / POS
Director, Payments
Approved in baseline v4.2
Third-party debit / Ecommerce
Director, Payments
Approved in baseline v4.2, flagged as value-destroying

Approved Value at Issue

The annualized avoidable loss that sets the ceiling for everything quantified downstream. No recoverable amount may exceed it.

Partially Reconciled
Value at Issue
$18,400,000
Allocated to loss areas
$17,700,000
Unallocated remainder
$700,000
Range (low – high)
$12,800,000 – $16,400,000
Annualization basis
Approved trailing-twelve-month payments baseline, annualized on settled volume.
Approval
D. Alvarez — Finance (simulated) · Feb 14, 2027
Baseline status
Approved and locked
Evidence quality
Strong

Allocation by loss area

Each approved loss area, its allocation basis and the confidence attached to it. Areas without an approved allocation are shown as not quantified.

Diagnosed loss breakdown
Loss areaStatement impactAllocation basisConfidenceStatusApproved annual loss
High-cost payment mix
LAR-0001 · Jul 2026 – Jun 2027
SG&A / EBITDAAnnual settled volume by tender × effective-rate differential between observed credit mix and an achievable debit-led mix.HighApproved$8,900,000
Avoidable processing cost
LAR-0002 · Jul 2026 – Jun 2027
SG&A / EBITDALine-item invoice reconciliation against the 40th-percentile benchmark; variance above benchmark treated as avoidable.HighApproved$6,400,000
Disputes, declines and reconciliation effort
LAR-0003 · Jul 2026 – Jun 2027
SG&A / EBITDAPreventable event counts × fully loaded cost per event. Only the dispute and false-decline components carry an approved allocation; the manual reconciliation component is not yet quantified.MediumApproved$2,400,000
Manual store reconciliation effort
LAR-0004 · Jul 2026 – Jun 2027
SG&ANo approved allocation — back-office time study (EV-1063) has not been received.Not assessedObservedNot quantified
Allocated total$17,700,000

$700,000 of the approved Value at Issue is not yet allocated to a loss area. The unallocated remainder is shown rather than distributed, and it cannot be carried into any recovery opportunity until it is allocated and approved.

Key assumptions behind the amount

Assumptions that materially change the Value at Issue if they prove wrong.

  • Credit share of tendered volume: 58%
  • Achievable debit-led effective rate: 0.72%
  • No change to basket mix or store count during the measurement period

Evidence basis: Twelve months of acquirer settlement files, processor invoices and interchange qualification reports reconciled to the general ledger.

Decision Brief

Gate: Do we approve the baseline, two-ledger value model, attribution boundaries, scenario and financial case for provider and operating-model evaluation?

Do we approve the baseline, two-ledger value model, attribution boundaries, scenario and financial case for provider and operating-model evaluation?

Owner
D. Alvarez (simulated)
Due by
Aug 15, 2027
Gate action
Review fee statement
Blockers
  • Open provider-credit dispute
  • Cross-case overlap review pending finance