The total commission made by the selling the home is recorded as commission income for the firm, the portion paid to the selling agent is COGS but there is a further % of commission the selling agent pays into the brokerage until a cap is reached.  Once the cap is reached, the selling agent retains more of their commission.

So for example:  A home is sold and there is $7,249 of commission.  The brokerage retains $3,594 for its split of the commission and the selling agent gets $3,655 (COGS).   

Of the $3,594 the brokerage, $1,449 is the portion that goes towards the agent's cap and $75 is a transaction fee that is charged to the selling agent.  I'm currently treating the $1,449 as a contra-expense (credit entry), since we collect that amount (up to the specified cap) to help offset administrative costs of the brokerage.  The $75 transaction fee, I'm recording as income (credit entry) for the brokerage, since I assume we want to know how much the firm is earning in transaction fees from its agents... but then I'm left with a $1,524 debit entry I need to make and for the life of me, I can't think what sort of account this debit should be.

Am I overthinking & trying to record too much detail on the transaction or anyone have any suggestions?

Thank you in advance!