Maria Rodriguez has secured an interview for a senior-management position with Embraer S.A. (Embraer), based in S?o Paulo. In preparation, she investigates Embraer's business model and reviews the company's financial statements to make sure she understands each of the important balance sheet and income statement accounts. She feels prepared to discuss the performance of the world's fourth-largest aircraft manufacturer and one of Brazil's most successful exporters, specializing in sales of regional and executive jets.