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According to David Aaker, the most-used positioning strategy is:
Overhead
The ongoing administrative and operational costs not directly attributable to the production of goods or services, such as rent and utilities.
Residual Income
The income that remains after deducting all required costs of capital from operating profits, often used to assess divisional or project performance.
Average Total Assets
A financial metric calculated by averaging a company's total assets at the beginning and end of the accounting period.
Operating Expenses
Costs associated with the day-to-day functions of a business, excluding direct production costs, such as rent, utilities, and payroll expenses.
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