# Markup and Gross Margin Denominator Map

Keep cost-based markup separate from revenue-based gross margin.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Selling price, cost, currency, unit/period scope and requested ratio definition.

## Workflow
1. Align cost and price to one unit/period.
2. Calculate markup=(price-cost)/cost and margin=(price-cost)/price.
3. Hold zero cost or zero revenue rather than divide blindly.
4. Return both labelled ratios without pricing advice.

## Output contract
price | cost | gross_profit | markup_cost_basis | margin_revenue_basis | hold

## Fictional acceptance test
Fictional price 125 cost 100 gives 25 profit,25% markup and 20% gross margin. Do not relabel 25% as gross margin. Zero denominator keeps its ratio undefined.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/markup/

Checked October 14, 2026. Oct14 live AIS Search Console: marketing Copilot37 impressions, Planable/Claude43, Planable/ChatGPT24, campaignbrief12, investoragent19, MuseIndia107, cashflowforecasting13. Social calendar/reporting topics follow parent-query leads; other professions follow documented workflow needs, not measured exact intent. Site impressions are not monthly volumes; exact topic volume is unmeasured.