Contents - AL-Tax

190 IndexFamily-owned, 81FASB, see Financial AccountingStandards BoardFDA approval, 90, 92, 95, 98Fee-for-service, 68, 75, 89, 137, 168Financial Accounting StandardsBoard, 59Financial products, 11–12, 41,43, 145Financial reporting, 59Finished products, 83, 91, 97, 103First-generation, 138First Mile, 138Fixed costs, 101, 106, 107Form, fit and function, 106Formulary apportionment, 42, 45, 46–48, 155,158, 160, 185Franchise, 24, 25–26, 53, 64, 115, 119–123,125, 157, 184Franchise arrangements, 24, 26, 53, 64, 119,120–122Franchised units, 121–122Franchisee, 26, 53, 120–123Franchise model, 53, 64, 115, 119–120, 123Franchisor, 26, 53, 120–123Free cash flows, 8, 10, 15, 17, 25, 30, 32, 39,45, 46, 48, 53, 55, 62, 63, 135, 156,158–160, 164, 167, 172, 173–174, 175,178, 180, 183, 185–186Functionality, 16, 22, 30, 89–90, 108, 117, 162,166, 179Functionally fully integrated, 42, 43, 155,157, 160Futures, 146, 147, 150GGeographically diversified, 16Gestation lag, 29, 30, 167, 168Global dealing, 11–12, 41–48, 145, 155, 157,160, 185Global trading, 3, 12, 41–42, 46,63, 145–160Going concern value, 37, 134, 179, 186Goodwill, 37, 48, 59–60, 134, 179, 186Goodwill impairment, 59–60Grey market, 76Gross services margin method, 18, 27, 111HHard assets, 46, 149, 157Hedge funds, 2, 151, 152, 154Hedges, 146, 151, 156Hitachi, 104–105Homogenous products, 107Horizontally diversified, 107, 141Hosting, 117, 138HR, see Human resourceHuman resource, 116, 132IImporter, 70, 83, 129, 154Income method, 35–36, 38, 40, 175, 176–179,180, 185–186Incremental expenditures, 179Incumbent, 8, 15, 24, 74, 101, 106Independent agent, 76, 149Independent representative, 82Independent suppliers, 19, 20–21, 102,104–105, 131Indirect costs, 95, 123Industry-specific, 61, 107, 132, 136,184, 185Industry standards, 106, 107Information Technology (IT), 2, 47–48, 79,116, 117, 118–119, 120–121, 123, 131,148, 150–151, 154, 155, 157, 161–165,166–168, 171–172, 174, 175, 176, 177,178, 179–180Infrastructure, 3, 125–128, 130, 137, 138–139,140–141, 142, 148, 154, 163Innovations, 108, 127Installed base, 128, 134Intangible property, 1, 11, 12–13, 22–23,24–26, 27, 29, 33, 35–36, 37, 52, 61,78, 132Intangibles-creating expenditures, 29, 166, 168Integrated, 42, 43, 45, 48, 68, 71, 82, 104–105,107, 141, 155, 157, 160, 161Intellectual property, 18, 23–24, 29, 32, 34, 35,36, 37, 38, 39, 52–53, 62, 64, 79, 97,101, 111, 118, 120, 122, 125–136, 157,158, 161–180, 186Interface, 2, 115, 162, 164, 166Intermediary, 18, 95, 112Internal controls, 151Internal transactions, 19, 21Internet, 1–3, 115–123, 137–138, 141,161–164, 168, 183Internet traffic, 138, 168Introduction of, 107, 108Inventory risk, 78–79, 83Inventory-to-sales ratio, 98IRC Section 482, 120, 130IT platform, 161, 162–164, 165–166, 167–168,171, 172, 173, 174, 175–176, 177–178,179–180IT, see Information Technology