In the case of airlines that have just been established and have only a few FBO objects and aircraft, the payment flows are still comparatively simple. However, if the company grows, their number can increase dramatically. Cost centers can be set up to determine which business units generate which costs and revenues. These can be seen as a kind of filter. The cost centers in FTW are not “purebred” representatives of their kind, as some people might know from cost and activity accounting, since revenues are also recorded here. They are therefore more comparable to the concept of profit centers. But that is only in passing.