HS.... that is exactly what was said. I didn't realise that the ...@ 60% LF meant so much!!!!
Well, 60% is crucial because the LF is half of the revenue equation (other half is yield) and revenue half of the profit equation (so LF is a quarter of the profit equation!). To calculate a break even of a route, you need the ocst, and both yield and load factor assumptions.
About AP or taxes, as mentioned by Cyrano for example, you can speak of gross yield (what the PAX pays for the flight excl. anciliaries but incl. all taxes) or net yield (without neutral elements as APD, landing fees etc). However, I do think (but not 100% certain) than in annual financial reports, airline do not include APD in yields, but do include the landing/airport fees, as these elements are substracted in the direct operating cost part of the P&L.
SSK
Longhaul services tend to have much lower yields than shorthaul
I don't think this sentence is correct. Yields are usually way much higher on longhaul than on short haul which is quite logical. I think you probably mixed up yield with revenue per ask, or yield per ask eventually.