As companies shift from a product-centric focus to a customer-centric focus, a myth that almost all current customers are profitable needs to be replaced with the truth. Some high-demanding customers may indeed be unprofitable! Hereâs the basic problem. With accountingâs traditional product gross profit margin reporting, managers canât see the more important and relevant âbottom halfâ of the total income statement pictureâall the profit margin layers that exist and should be reported from customer-related MSDA expenses. Based on your new knowledge on measuring customer profitability, what other considerations should a company look at in measuring customer profitability?â