Serious question...how does a show that is included with admission to the park make back it's investment? Unless they expect the dinner packages to do that. I would think once built unless it causes a significant increase in park attendance it is an expense due to maintenance and wages but I admit to being ignorant on the workings of the park investment recovery.
I'm supposing the metric would be keeping track of where guests go.
For the sake of an example, if you have 1,000 guests and 4 attractions. There's now a possible 4,000 'visits' if each guest went to all four attractions. However, if you counted them as they arrived at the attractions and found that the first attraction got 1500 visits, the second 1200, the third 800, and the fourth 500; then you can apportion the income from their tickets to the rides proportionally.
Or you can keep track of time spent at each attraction and not just tapstile clicks.
Or both methods plus other metrics.
You can be sure Disney has a way to apportion the gate proceeds to each attraction.