I would guess that the vast majority of Altitude members "pay for their flights" either personally or more frequently pay and then are reimbursed by their employer. I would guess this represents 65-75% (possibly more) of the market. It's much easier to document travel expenses for CRA by having employees pay then reimburse rather than having charges billed direct to the employer. I suspect a big chunk of the charge to employer segment are government

Flexibility almost certainly depends on what you are talking about:

• choice of carrier probably a small majority (say 55-60%)
• fare code would be a large minority within the lower codes of Flex and Tango (say 40%)
• Class of Service (including J) would be a small minority (say 10%)

In the case of our business, people are treated as adults and are told to spend as they would personally. There are no formal restrictions, but people are generally expected to fly in Y (we tolerate flex and occasional J longhaul if price is right). We are expected to live within our travel budgets, so if you start splurging on J tickets, you won't be going many places.