This book offers a regression-based analysis of corporate profitability in the United States over the period 1950 to 2024. Drawing on detailed analysis of 71 leading corporations across 11 key industries--from petroleum and natural gas to high-tech and government contracting--this book reveals a striking pattern: operating-profit markups have remained both high and remarkably stable over the past seven decades.Using a clear and accessible regression-based methodology, the author demonstrates how corporations have consistently maintained their ability to pass through costs, challenging common assumptions about volatility in profit margins.Written by a seasoned expert for professionals in corporate accounting, corporate law, finance, taxation, and economic policy, this book provides: A robust empirical framework for analyzing long-term profitability Industry-specific insights into pricing power and cost pass-through A valuable resource for understanding corporate behavior across economic cycles Whether you're advising clients, shaping policy, or conducting research, this book offers essential insights into the enduring dynamics of corporate profitability.