As oldgradstudent said: it depends on the exact corporate structure. Move Starlink into a separate entity, have SpaceX build satellites and perform launches fo

As oldgradstudent said: it depends on the exact corporate structure. Move Starlink into a separate entity, have SpaceX build satellites and perform launches for them, and it becomes SpaceX revenue (and Starlink costs) Have SpaceX rent out those satellites to Starlink, and the picture changes again.