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Credit Card Economics Model

Build-your-own credit card unit economics — model revolve rate, APR, interchange, charge-offs, cost of funds, and rewards costs across credit and charge card products.

Make your own copy: open in Google Sheets → File → Make a copy.

How to use it

Credit card economics are deceptively layered. Revenue arrives from at least four streams — interchange, interest on revolving balances, late fees, and annual fees — while costs accumulate across funding, charge-offs, rewards, and servicing. A small move in revolve rate or net charge-off rate can flip a portfolio from profitable to underwater.

Key inputs to set:

  • Average outstanding balance per active account — the revolving balance you expect to carry
  • Revolve rate — % of accounts that carry a balance month-to-month vs. pay in full (“transactors”). Consumer portfolios typically run 30-50%
  • APR — your annual rate on revolving balances
  • Net interchange rate — interchange after subtracting the rewards funded out of interchange (1.5-2.5% net for general-purpose credit; lower for premium rewards cards)
  • Annual gross charge-off rate — expected losses as % of receivables (super-prime under 2%, prime 3-5%, subprime 8-15%)
  • Cost of funds — your debt facility rate
  • Annual fee, late fee revenue, per-account servicing cost — the other lines

The output stacks gross revenue, minus rewards, minus charge-offs, minus cost of funds, minus servicing, to land on net per-account profit. The breakeven section surfaces the revolve rate and charge-off rate at which a portfolio flips negative.

Modeling assumptions

  • Per-account, annual figures. Doesn’t model multi-year vintages or behavior changes over time
  • Charge-offs are treated as a constant annual rate. Real-world losses follow a vintage curve (heavier in months 6–24)
  • Rewards costs are modeled as a flat % of spend. Doesn’t break out category multipliers (e.g., 5% on travel)
  • Promotional APR periods (0% intro offers) aren’t modeled
  • For charge cards, set revolve rate to 0% — APR drops out; annual fee + interchange are the only revenue lines

Also a big thank you to Matthew Goldman for providing the original foundational template for this model.