SOP 46: Seller's P&L vs. Bank Statements vs. Platform Payouts

SOP 46: Seller's P&L vs. Bank Statements vs. Platform Payouts

Three revenue documents. Trust them in order of who controls the numbers.

— Seller's P&L (profit and loss spreadsheet): use as the map, never the proof. The seller types these numbers. Treat as claims to verify.
— Platform payout reports (AdSense, Mediavine, Amazon Associates, affiliate dashboards): use as primary evidence — the network controls them. Request screen-share login, not exported PDFs which can be edited.
— Bank/processor statements: use as final reconciliation. Money that hit AdSense must show as a deposit. Match payout dates to bank credits line by line for 3 months minimum.
— Reconciliation rule: P&L revenue should equal platform payouts should equal bank deposits. Any unexplained gap above 5% pauses the deal.

Pass criterion: three independent sources agree within 5% across the trailing 12 months.

Save this — run it every deal.