 The ampersand is also sometimes shown as an epsilon with a vertical line above and below it or a dot above and below it.The plus sign (itself based on an et-ligature) is often informally used in place of an ampersand, sometimes with an added loop and resembling .Ampersands are commonly seen in business names formed from partnership of two or more people, such as "Johnson & Johnson", "Dolce & Gabbana", "Marks & Spencer", "A&P" (supermarkets), and "Tiffany & Co.", as well as some abbreviations containing the word "and", such as "AT&T" (American Telephone and Telegraph), "R&D" (research and development), "D&B" (drum and bass), "R&B" (rhythm and blues), "B&B" (bed and breakfast), and "P&L" (profit and loss).