We can argue this one all day :).<p>I would argue Lyft is merely providing the service of matching me with the driver (who is a 3rd party, specifically <i>not</i> an employee), for which it takes a fixed cut. The driver is the primary provider of the service, and as such Lyft is merely an agent, and should follow net revenue reporting.<p>Really Lyft (and Uber) fall on both sides of EITF 99-19, but I suspect when Uber IPOs you wont find &quot;gross revenue&quot; anywhere in their S-1