We use a website agent to sell tickets to events. The website adds a fee to customer bookings and the customer pays directly to the our agent. The agent then remits net payment to us without the booking fee. From the customer perspective, it looks as though the fee is being paid directly to us, but we do not receive any of the booking fees. Should we treat the booking fee as an income and expense to our company, or should we just ignore as the fee is collected by a third party?