I think it is time somebody here on FT obtain a copy of the "IATA Airline Revenue Accounting Manual" (forgot the name of the exact publication).

However this publication is likely going to be difficult to obtan... But it will probably give everybody an idea hosw the PPS Value might be derived.

Also, the move by SQ to "disclose" how much revenue it made (segment by segment) to its pax can be potentially dangerous to them. For example, in some examples shown, PPS Values can even be different for for simple roundtrip tickets depending on the difference in direction of the flown sector.

I just have a feeling that the tax authorities of certain countries where SQ serves would now start scrutinizing the way SQ allocates/sources revenue to various countries perhaps to minimize its corporate income taxes in certain countries etc.