Bruce Merrifield has served as a consultant for the world of independent distribution channels since January 1980. He is widely recognized as a pioneering authority on both “Cost-To-Serve Economics” and “Line-Item, Profit Analytics Management” for distributors. His “Strategic Insights for Distributors” essay series reflect this work. For more information, visit http://www.merrifieldact2.com. Contact him at firstname.lastname@example.org.