1.   As soon as the diner knows his or her protein requirements, Sears continues, calculating carbohydrates is a matter of matching block per block.

2.   Calculating the tax is a complicated endeavor, and analysts say many taxpayers will have to rely on professionals to get them through the process.

3.   Even calculating the multiple is hard because many investments, such as Time Warner, are publicly traded and fluctuate in value.

4.   So calculating production costs is no easy task.

5.   Unlike airlines, companies running tours do not have to report operating data, so calculating accident rates is guesswork.