Excerpt from A Comparison of Financial Operating Data of Affiliated Food Wholesalers<br/><br/>Terms used in the tables are defined below to eliminate confusion that may arise because of the lack of uniformity in accounting procedures. The terms, except size of firms, used throughout this study are those developed in Marketing Research Report No. 454, Improved Account ing Methods for Wholesale Food Distributors, which formed the basis for uniform accounting among the firms reporting. Figures in parentheses under operating revenue and operating expenses indicate nega tive revenue or expenses which must be subtracted to obtain totals. Figures in paren theses opposite operating income before taxes indicate a loss from operations.
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