Absorbtion rate is important in that your parts and service should be providing for 100% of the dealers overhead. That does not mean that the dealer has to accept low margin deals on tractors. The idea, combined with absorbtion, is that you (the dealer) are THE desired place to buy from and are deserving of the extra margin on the machine, but yes I do think folks believe dealers are makeing more margin than they really are. But I can't blame anyone for operating a profitable dealership with high margins, sometimes the other guy is just worth more money. The automotive comparison always makes me chukle a bit and want to ask what is the lifting capacity of a toyota corrola anyway, and how wide of a roto-tiller can it power 
