Many companies, especially in the travel industry (airlines, hotels, and so on) have so called loyalty programs offering members benefits that depend on the frequency of purchase, miles traveled, or amount of money spent among other measures. One example is upgrades to a better seat or to a better room, for the same price as a regular seat or regular room. Such upgrades are generally based on availability, meaning the hotel or airline does not believe it will sell the room or seat. What, if anything, does such an upgrade cost the hotel or airline? Would these costs show up in the accounting records? Explain.