The fee due by the seller to the real estate brokerage company for the services of marketing, advertising and securing a ready, willing and able buyer is negotiated between the broker and the seller and included in the terms of the listing agreement.  It is paid at the closing and shown as a debit to the Seller’s proceeds.  Should a contract be entered into with a buyer, the payment of a commission must also be established as part of the agreement.  The percentage amount of the commission to be earned by the selling agent is shown in the