Go to the SEC Web site (www.sec.gov) Under "Filings & Forms (EDGAR)," click on "Search for Company Filings" Click on "Company or Fund. etc" Under Company Name: enter "Yahoo Inc" (or under Ticker Symbol, enter "YHOO") Select the 10-K filed February 28, 2011.

For the following partial consolidated statements of operations, prepare a horizontal common-size analysis with change in dollars. Use the year ended December 31 , 2009, as the base. Comment on the results.

Yahoo! Inc.
Consolidated Statements of Income
Years Ended December 3 1, 2009, and 31, 2010 (In thousand)
	Dec. 31. 2009	Dec. 31. 2010	Increase /Decrease
Revenues
Cost of revenues
Gross profit
Operating expenses:
Sales and Marketing
Product development
General and administrative
Amortization Of intangibles
restructuring changes net
Goodwill impairment change
Total operating expense
Income from operations