Using a lookup relation field to Accounts in Salesforce to attribute partnership revenue can be done by following the next steps.
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Create a custom property (on opportunity level) with a lookup relation as data type
Step 1: Go to Setup —> Object Manager —> Opportunity
Step 2: Click on Fields & Relationships
Step 3: Create a new field
Data Type: Lookup Relationship
Field Label: This is up to you to decide, we’ve gone for “Partner”
Related to: Account
Attribute the right partner(s) to the right opportunities
Add your custom property (Partner in this example) to your opportunity page layout.
Now you will be able to search for your partners (being stored as Accounts in your Salesforce) and attribute them to the opportunity.