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4.9.12 Examples

This section is non-normative.

The following shows how might one mark up the bottom part of table 45 of the Smithsonian physical tables, Volume 71:

<table>
 <caption>Specification values: <b>Steel</b>, <b>Castings</b>,
 Ann. A.S.T.M. A27-16, Class B;* P max. 0.06; S max. 0.05.</caption>
 <thead>
  <tr>
   <th rowspan=2>Grade.</th>
   <th rowspan=2>Yield Point.</th>
   <th colspan=2>Ultimate tensile strength</th>
   <th rowspan=2>Per cent elong. 50.8mm or 2 in.</th>
   <th rowspan=2>Per cent reduct. area.</th>
  </tr>
  <tr>
   <th>kg/mm<sup>2</sup></th>
   <th>lb/in<sup>2</sup></th>
  </tr>
 </thead>
 <tbody>
  <tr>
   <td>Hard</td>
   <td>0.45 ultimate</td>
   <td>56.2</td>
   <td>80,000</td>
   <td>15</td>
   <td>20</td>
  </tr>
  <tr>
   <td>Medium</td>
   <td>0.45 ultimate</td>
   <td>49.2</td>
   <td>70,000</td>
   <td>18</td>
   <td>25</td>
  </tr>
  <tr>
   <td>Soft</td>
   <td>0.45 ultimate</td>
   <td>42.2</td>
   <td>60,000</td>
   <td>22</td>
   <td>30</td>
  </tr>
 </tbody>
</table>

This table could look like this:

Specification values: Steel, Castings, Ann. A.S.T.M. A27-16, Class B;* P max. 0.06; S max. 0.05.
Grade. Yield Point. Ultimate tensile strength Per cent elong. 50.8 mm or 2 in. Per cent reduct. area.
kg/mm2 lb/in2
Hard 0.45 ultimate 56.2 80,000 15 20
Medium 0.45 ultimate 49.2 70,000 18 25
Soft 0.45 ultimate 42.2 60,000 22 30

The following shows how one might mark up the gross margin table on page 46 of Apple, Inc's 10-K filing for fiscal year 2008:

<table>
 <thead>
  <tr>
   <th>
   <th>2008
   <th>2007
   <th>2006
 <tbody>
  <tr>
   <th>Net sales
   <td>$ 32,479
   <td>$ 24,006
   <td>$ 19,315
  <tr>
   <th>Cost of sales
   <td>  21,334
   <td>  15,852
   <td>  13,717
 <tbody>
  <tr>
   <th>Gross margin
   <td>$ 11,145
   <td>$  8,154
   <td>$  5,598
 <tfoot>
  <tr>
   <th>Gross margin percentage
   <td>34.3%
   <td>34.0%
   <td>29.0%
</table>

The following shows how one might mark up the operating expenses table from lower on the same page of that document:

<table>
 <colgroup> <col>
 <colgroup> <col> <col> <col>
 <thead>
  <tr> <th> <th>2008 <th>2007 <th>2006
 <tbody>
  <tr> <th scope=rowgroup> Research and development
       <td> $ 1,109 <td> $ 782 <td> $ 712
  <tr> <th scope=row> Percentage of net sales
       <td> 3.4% <td> 3.3% <td> 3.7%
 <tbody>
  <tr> <th scope=rowgroup> Selling, general, and administrative
       <td> $ 3,761 <td> $ 2,963 <td> $ 2,433
  <tr> <th scope=row> Percentage of net sales
       <td> 11.6% <td> 12.3% <td> 12.6%
</table>

This table could look like this:

2008 2007 2006
Research and development $ 1,109 $ 782 $ 712
Percentage of net sales 3.4% 3.3% 3.7%
Selling, general, and administrative $ 3,761 $ 2,963 $ 2,433
Percentage of net sales 11.6% 12.3% 12.6%