Gateway gets you to the plane no matter where it is, as long as you live more than 130 miles from your base and in the Lower 48 or Alaska. Say you are JFK based. Your line will start in JFK. But the first leg maybe a deadhead. Atlas will get you to JFK and put you up in a hotel there before your trip starts. But under some IRS reg, that counts as a company benefit (income) and you are taxed on the cost of the ticket and hotel. The game is, say you start flying out of ORD. You talk with Travel and have them get you from the house to ORD instead of JFK. You're still paid deadhead from JFK to ORD but there's no tax paid on your travel from the house to ORD or the hotel there. Same thing at the end of the trip.