Please summarize this into 4-5 bullet points.

a Qualitative Considerations Although an analysis of cost and revenue information may indicate that a special order is profitable in the short run, management might still reject the order because of qualitative considerations. Any concerns regarding the order's impact on regular customers might lead management to reject the order even if there is excess capacity. If the order involves a special low price, regular customers might demand a similar price reduction and threaten to take their business elsewhere. Alternatively, manage- ment might accept the special order while operating at capacity if they believed there were long-term benefits associated with penetrating a new market. Legal factors must also be considered if the special order is from a buyer who competes with regular customers