Build the bridge between project and income
Clearly identify the approved project's output, intellectual property owner and commercialized product. The app-store account owner and the company recording the income should be consistent.
Invoice unrelated consulting, hardware sales and income from other projects separately. Allocate the price in a mixed contract using a defensible method.
Close platform records monthly
Record gross sales, taxes, refunds and commissions from Apple, Google or advertising-network reports separately. A net bank payment alone is not revenue.
Tracking staff timesheets, project expenses and period profit under the same project code makes the exemption calculation explainable. Recheck the approved scope whenever a new revenue model appears.