Each year Forbes.com selects their Platinum 400, also known as the "Best Big Companies in America," measuring factors such as sales and earnings growth, debt to total capital, earnings outlook and stock market returns. The Platinum 400 companies are divided into 26 industry groups and ranked according to numerous growth rates and valuation measures. Forbes' methodology ranks companies both on one and five-year data, in order to take into account long-term success and latest performance. Guided by these rankings and other data, including analyst reviews and accounting and governance ratings from Audit Integrity, the editors select one company as the best managed for each industry.