WWE Accounting

Does anyone here have any idea how pro wrestling accounting works?

Ric Flair told Bret Hart "you sold sunglasses.. I sold TICKETS" but is there a financial analysis the front office can do to figure out who's drawing or is it just vibes?

I guess you could correlate merch sales but I haven't seen a wrestling shirt since NWO in 1998 so I don't know how much data is there