This question is for those in airline revenue accounting: In determining how much revenue a station generates, how do the airlines assign ticket revenue to the stations of a given city pair? For example, a ticket is sold for JFK-LAX for $200. How much of that revenue is assigned to the JFK station, and how much is assigned to the LAX station? In my mind, the full $200 shouldn't be recorded as all JFK's revenue, because if it weren't for the pax wanting to travel to LAX, they would not have departed from JFK; shouldn't LAX receive some of the revenue?
I ask this question with the assumption that each station has their own profit & loss statements, i.e. airline management has to determine the profitability of each station. So, there has to be method to assign ticket revenue generated by each station.
Thanks in advance to anyone that can give me some insight into this accounting question!