I'm having a look at a Chinese Rail company called Guangshen Rail. In there annual report it says the following:
Prior to 2006, we recorded the aggregate of the passengers arriving at and departing from our railway stations as total passengers.Beginning from the year ended December 31, 2006, we began recording only those passengers departing from our railway stations as total passengers. To conform to the current year presentation, we have adjusted the numbers of total passengers for each of the years ended December 31, 2004 and 2005 to only include passengers departing from our railway stations.
My question is why would they do this? What are the advantages and disadvantages of recording only departing passengers? Is it just a more conservative figure? Or are they trying to push the Revenue per passenger figure up? Or is it a more realistic figure meaning that the company only makes money from Departing passengers?
Any help would be useful.