Once an airline chooses to switch to the Deferred Revenue Method, the accounting method itself likely drives management decisions about the FFP’s operation. Use of the Deferred Revenue Method primarily incentivizes management to make more award seats available relative to the Incremental Cost Method—a decision that would please passengers and could generate loyalty, although at the expense of potentially displacing fare-paying passengers. When award passengers travel using mileage credits, it has the effect of not only reducing the airline’s FFP liability, but also allowing the airline to recognize revenue approximately commensurate with the amount a fare-paying passenger would have paid....