| A | B |
| Listings | Accounts that Sales bring from the clients. Measured in dollars. Accounts that have been identified as overpaid. |
| Recovery | The amount we can recover from listings |
| Revenue | The accounts for which we have received payment. The contingency fee we receive from all Recovery dollars. |
| Accounts receivable | The company has delivered the service or the product and is waiting for payment from the customer. |
| Profitability | Measured return on assets. Positive gain. |
| Fixed costs | Average cost of an account is $33.00 |
| Capacity | full amount something can be used |
| Unused capacity | cannot be stored |
| PIF | payment in full |
| RFTE | Regular full time employees |
| Current assets | Assets expected to convert to cash within one year from the balance sheet date |
| Fixed assets | Property, plant and equipment |
| Short-term liabilities | Accounts payable, deferred revenue, income taxes payable |
| Long-term liabilities | long-term debt |
| Primary resources | Resources we can earn money on |
| Profit | Income - expenses |
| Income | comes from services or products sold |
| Shared expenses | Fudiciary, division services and IT fees |