Like the others here we received two 1099-Ks from Apple, one from Apple Inc in Cupertino and another from Apple Operations International in Ireland. One is for US sales and the other is for all other countries. I simply add them both together. The amounts on our 1099-K do not correspond to the deposits. The 1099-K reflects every single month an amount Jan-Dec. However, deposits into our bank account are Jan, March, June, and Sept, all have 1 Deposit. Feb, May, Aug, and Nov have 0 Deposits. April, Jul, Oct, and Dec all have two deposits. So the bank deposits do not correspond to the reported income for the month on the 1099K. As someone mentioned, Apple pays out approximately 45 days in arrears. But in every case, the amount shown on the 1099-K is more than the deposits. And the months where it is double deposits proceed a month with no deposit. What I do is match the month with the deposit and include the full amount as our income and included the difference between the actual deposits and the 1099-K amounts as Apple Fees. Now the problem with this is trying to decipher if your percentages for fees is right. Mine do not, they vary from deposit to deposit. One month fees are 42% one month they are 12% or 15%. When I take the total amount for the year it equates to 29.99% for Apple Fees, which does not make sense as many of my users have had the app subscription for more than a year. I just do not understand why Apple has to make this so damn convoluted. Accounting is Accounting. We have asked for clarification and cannot get a response other than to pound sand.