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[quote user="dakotafred"] I think sam1's distinction between first class and coach is meaningless on two fronts. 1. As a pass-on cost to customers of the traveling exec or attorney, you're talking pennies per customer -- which, if the customer finds onerous, he can switch his business to a company whose people travel coach. 2. As a subsidized service -- pretend here that only Amtrak is subsidized -- which does a better job of repaying its cost, Acela or the lesser trains of the NEC? Business class or coach? (Sam1 showed us the difference in the cost of a ticket.)      For that matter, on the LD trains, I'll bet those pricey sleeping accomodations, which so often run full, return more of their cost than all those half-empty coaches. [/quote] How do you know its pennies per customer.  In the legal services audits that we performed (the lawyers screamed bloody murder because we were one of the first large companies in the U.S. to audit its law firms), their travel and entertainment pass through dollars were significant.  They were a small percentage of the whole, but they added up.  Interestingly, we recaptured a significant portion of them because they had been unauthorized by the letters of engagement.  In other words, we caught the lawyers cheating.  Who would have thunk it? Amtrak does a better job of recovering the Acela's costs, i.e. generates an operating profit, because its revenues are generated from premium class customers, most of whom are not paying for the service out of their pocket.  The same applies, of course, as I said to first and business class air travel.
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