O/O Lease 1099 question

When an o/o receives their 1099 for the year, is it supposed to show the TOTAL (meaning gross) the truck made or the TOTAL (meaning gross) the the o/o makes? What I am getting at is this example: Let's say a truck has a billing of $10,000 for the year...the Carrier figures the pay, deducting their 30% for the load, leaving the o/o with a check $7000. The carrier then deducts the other costs (fuel, scales, etc). What number should be on the 1099? $10,000 or $7000? There is a lease in effect with the 30/70 split (omitting FSC in this example for simplicity). I could go into further detail if necessary, but I feel it is a pretty cut and dry question. Thank you in advance for your answers.

 

Here is what the carrier says is going to happen: The 1099 to the o/o is going to be for $10,000 (the total of all rate sheets), the o/o is to file their taxes and deduct the $3000 on schedule C under expenses: commissions and fees. I don't see that $3000 for it to be an expense. I just can't see how this is correct...where is the carrier claiming the $3000 income from the truck?

 

A little misunderstanding....the total invoicing for the year in the sample is $10,000 (not $13,000); the carrier is saying the o/o is to get a 1099 for that total ($10,000), not the $7,000 (70% that is stated as the o/o compensation in the lease); hence the carrier is not claiming any income in this sample. I understand the $7,000 is not the actual check amount as the fuel, scales, etc are deducted.