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Approval Process

Who does the approval process execute as?  The person from the previous step? 
Our process looks like this:
Rep submits opportunity
-> goes to level one who should see product, quoted price, and break even price (but they don't see break even)
after level one approves
-> goes to level 2 who should see product, quoted price, break even price, and cost(but they don't see cost and do see break even)
I think I'm answering my own question here but this doesn't seem right and I just wanted to see if anyone else thinks this is a flaw????
Can anyone shed some light on this?