I think this accounting discussion at the per-employee metric is getting out of hand. We're facing a very real apples-and-oranges conversation on expense when

I think this accounting discussion at the per-employee metric is getting out of hand. We're facing a very real apples-and-oranges conversation on expense when comparing Oracle (software) versus Amazon (retail). The margin -- and revenue -- focuses are completely different. If Amazon sustains growth with a 15% profit margin, that's cause for celebration; if Oracle's margin dropped to 15%, heads would roll.