A firm need not contribute to its qualified profit-sharing plan only in those years it does not earn a profit

Expenses that fall outside the regular operations of a business are ________

A) not shown in the income statement of a merchandiser B) treated as current assets and are shown as merchandise inventory C) included under the other revenues and expenses section of the income statement D) not considered for the calculation of net income

When customers fall into different user groups with distinct buying preferences and practices, a ________ organization is desirable

A) market-management B) product-management C) brand-management D) geographic E) functional