USA Sales revenue accounting from App store

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HI, question any sales that are happening from Apple Store, how that can be recorded in books? Apple charges 30% as a cut on the selling price charged to the customer and remaining 70% is given back to our company.

Question- Can we just record the net revenue (70% of sale price) and can ignore the other remaining part charged by Apple.
Or
Do we need to keep a track of all the sales and selling price that apple is charging to customers world-wide, convert that into USD and then show 30% as commission (not sure about the expense category) and remaining 70% as revenues?

Please suggest the accounting that most of the SAAS companies follow when they sell through 3 party providers like App store, groupon etc? In short can we record net revenues or the fees paid to such 3rd parties have to be recorded as well?

Appreciate the guidance.
 

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