For instance, in the firm of A,B & C, A may have 40 units, B may have 35 units and C may have 25 units. A will receive 40/100ths of net profit. B will receive 35/100ths and C will receive 25/100ths. The following year, the allocations of B and C are increased: A receives 40 units, B 40 units and C 30 units.