It says the profits are capped at 100x of any investment and it is also known that MSFT invested $10B. So looks like they have some headroom before needing such accounting?
But regardless of what exactly the cap is, it creates an incentive for the company to operate as close to 0 profit as possible because there is much less incentive for excess profit… they don’t get to keep it. But they do get to keep anything that is a reasonable business expense.