A financial processing system that accesses account, event and organization attributes from a relational database management database, wherein: (1) the account attributes comprise data about accounts being measured, (2) the event attributes comprise data about account-related transactions, and (3) the organization attributes comprise data about the organization's financial status. Profitability calculations are performed in the computer using the account, event and organization attributes accessed from the relational database management system, as well as one or more profit factors and one or more rules. The profitability calculations comprise the following: TABLE-US-00001 Profit (a.sub.i) = Net Interest Revenue (NIR) (a.sub.i) + Other Revenue (OR) (a.sub.i) - Direct Expense (DE) (a.sub.i) - Indirect Expense (IE) (a.sub.i) - Risk Provision (RP) (a.sub.i) for an account a.sub.i.Thereafter, one or more earnings calculations are performed in the computer using results from the profitability calculations and tax adjustment attributes accessed from the database. The earnings calculations comprise the following: Earnings (a.sub.i)=Profit (a.sub.i) * (1-Effective Tax Rate) for the account a.sub.i. In these earnings calculations, the Effective Tax Rate comprises the following: Effective Tax Rate=(1-tax rate.sub.2) * (tax rate.sub.1)+tax rate.sub.2 The tax rate.sub.1 and tax rate.sub.2 are effective rates, wherein tax rate.sub.2 is deducted from income, and tax rate.sub.1 is not deducted from income. In one embodiment, tax rate.sub.1 is a federal income tax rate and tax rate.sub.2 is a state income tax rate.Finally, one or more total earnings calculations are performed in the computer using results from the earnings calculations. The total earnings calculations comprise the following:.times..times..times..times..times..times. ##EQU00001## for all accounts a.sub.i.