I am not a CPA but I understand going rates are charged but are not charged to the user. They need for accounting purposes to show the charge as a write-off. Perhaps some accounting person on FR can explain.
I would think, at the end of the day, the Top Bean Counter at the properties is doing exactly what you wrote. Using the going rate for the room on the company’s tax returns, while charging a discounted rate for the actual use.
Who knows? Who cares?
The last occupant of the White House and his wife used the taxpayer as ATMs while they traveled the world, vacationed in Hawaii and the Vineyard and used AF1&2 as their personal NetJets for family, friends and their entire entourage.
You cannot put zeroes into accounting ledgers I don’t believe. All $ have to balance every transaction.