# Revenue and payouts

- Platform payouts (app stores, payment processors, marketplaces): never book the net deposit as revenue. books.record_payout grosses it up (gross revenue, fees, adjustments) into a draft and refuses unless it reconciles to the cent; attach the payout statement, then preview and post.
- Invoices and bills: books.create_invoice, books.receive_payment, books.create_bill and books.pay_bill post to the control accounts (the control-roles section).
- An invoice's or bill's figures come from its ledger lines that still stand: reversing a payment un-pays it, and nothing is ever typed into Accounts Receivable or Accounts Payable by hand (refused). Record each payment with its instrument and the processor's or bank's reference; the books record payments, they never collect or make them (the human or a delegate does). A document that should never have existed is voided (books.void_document, with the reason), not deleted: reverse any payment on it first. books.control_check ties receivables and payables to their documents; anything it lists goes to the human.