Not always the best solution for everyone and their emphasis was in replacing policies, a rather unethical and sometimes illegal practice in the insurance industry, but whatever.Went to the drop downs and selected a few topics.

"Cost basis" has an emphasis on the first word.

After doing some more research it appears a multi-member LLC is the way to go with an emphasis on having a rock-solid operating agreement.  

(Emphasis added.)), affd. 852 F.2d 306 (7th Cir. 1988).”and “We believe the record in this case, although sparse, establishes that B'Mae's (the management company) was acting as petitioner's agent when it undertook the various activities incident to renting out the timeshares.

I graduated with a Bachelor of Science in Business Administration with an emphasis in Hospitality & Tourism. 

All this time I've been putting too much emphasis on cap rates when analyzing deals to buy.

I notice that there's understandable heavy emphasis on demand drivers for real estate (jobs, population growth etc). 

I live in Georgia with an "emphasis" on Cherokee County.

[Emphasis Added]As opposed to what other kind of accountant? 

that was my main point of emphasis not on future value.