The post above (by new member NonPreten), in addition to being a likely(?) violation of the rule against multiple handles on FT, demonstrates a significant understanding of tax rules. The airlines (like most taxpayers) do *not* get to deduct money they don't make. You pay taxes on the money you do make, minus the costs. If a FAM sits in a seat, you don't get a "deduction" for "I would have liked to sell that seat for $2,000."