profitability index in excel In 1946, the famous British economist J.R. hicks, in value and capital, developed the concept of income into a general concept of economic gain. He argues that the real purpose of computing revenues is to make people aware of the amount of money they can spend without making them poorer. Accordingly, he gave a generally accepted definition of "the maximum amount of consumption that a person can spend at the end of the term, at the same level of prosperity". Hicks's definition, though primarily for personal gain, applies to businesses as well. In the case of the enterprise, according to this definition, the enterprise income can be understood as the maximum amount that can be allocated in the enterprise cost accounting period under the same amount of capital at the end of the term and the beginning of the period. Commercial vehicles: vehicles used for transporting personnel and goods in design and technical features, and can be tractor-trailer. Passenger cars are not included. Commercial vehicles are divided into three categories: passenger cars, vans and semi-trailer tractors. The passenger bus subdivided into small passenger car, city bus, coach, tourist bus, articulated bus, coach, cross-country coach and private bus. Goods vehicles are subdivided into general goods vehicles, multi-purpose lorries, full trailer tractors, off-road trucks, special operations vehicles and special goods vehicles.