The chart above graphically illustrates reasons for the change in Consolidated Operating Profit between fourth quarter 2008 ( at left ) and fourth quarter 2009 ( at right ) . Items favorably impacting operating profit appear as upward stair steps with the corresponding dollar amounts above each bar , while items negatively impacting operating profit appear as downward stair steps with dollar amounts reflected in parentheses above each bar . Caterpillar management utilizes these charts internally to visually communicate with the company 's Board of Directors and employees . The bar entitled Other / M & E Redundancy includes the operating profit impact of consolidating adjustments , Cat Japan and Machinery and Engines other operating ( income ) expenses , which include Machinery and Engines redundancy costs .