Up until a couple of years ago I spent more than 50% of my time travelling, and our Company supplied J Class Tickets for Flights over 4 hours. The best thing I learnt during that time was the upgrade from J to F is usually minimal, particularly throughout Asia, and if your trip is Business related, the payment differential is 100% Tax deductable, and comes directly off your personal tax at tax time. So, if only part of your income is at the hihest tax level, the Government in effect picks up 48.5% of the cost, when you pay the upcharge and claim it as a business related expense at years end.