NetSuite recognises a gift card’s liability the moment it’s paid for, so a gift card line always counts as fulfilled. See Cash Sale or Sales Order.
- Bought on its own: a Cash Sale.
- Bought with a physical product: a Cash Sale for the gift card, and a Sales Order and Customer Deposit for the item.
- Used to pay, in full or in part: the amount paid by gift card is recorded in the Sale Gift Card Amount field on the Sales Order or Cash Sale, so Finance can see the split without opening Shopify.
Full detail: NetSuite Shopify Integration.