$.$ The GAAP requirements for creating financial information $($called absorption costing or full costing$)$ differs from non$-$GAAP accounting information like contribution margin and lean accounting information. Although all publicly traded companies are required to follow GAAP requirements, many public companies are reporting some non$-$GAAP measures like contribution margin $($a lean measure$)$ as it is extremely useful for decision making. Research the inclusion of Non$-$GAAP information in a public company's annual report. Many start$-$up companies $($hoping to go public$)$ choose to report contribution margin as NON$-$GAAP information as often times GAAP income is negative $($a loss$)$ and contribution margin is positive $($indicating that perhaps they just haven't reached scale yet$).$ Discuss your research and reflect on this given what you've learned about per$-$unit fixed costs. Also, do you find it odd that the GAAP requirements drive results like those observed in this case $($that profits increase when inventory levels rise$)?$ Isn't this counter$-$intuitive to what you might expect and address how it has the potential to drive inefficient decision making? $($Caution: please do not confuse non$-$GAAP information with non$-$accrual accounting as they are distinctly different issues.$)$