Miscellaneous

Use this journal type to report an amount to be paid out directly by the acquirer to you the merchant, when the amount does not correspond with a particular transaction.

For Paypal this usually relates to the return of the processing fee that is returned to merchants if a payment is refunded or charged back. It is also possible to use this property (PayPalReturnedFeeForRefundBookAsSettledCommission) to change this:

PayPal - Use SETTLED_COMMISSION for refunded PayPal fee (when EPA file is settled). If not set or false then use the SETTLED_MISCELLANEOUS code.