Contents - AL-Tax
Contents - AL-Tax 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
Index 191JJoint venture (JV)arrangement(s), 62–63, 166, 171, 172,175–176, 179, 186partners, 53, 62, 165, 166–171, 186Joint venture model, 53KKeyword, 82, 112–113, 130Know-how, 106, 119, 121LLast Mile, 138Latency, 138Lead time, 91–92, 109Lease, 131, 139, 140, 144, 146Legally binding, 110Liability risk, 23, 103Liaison, 18, 110–111, 112Licensee(s), 13, 18, 23, 24–25, 53, 120, 177License fees, 117Licensing, 24–25, 33–34, 36, 39–40, 89, 94,97, 166, 177–180Licensor(s), 13, 23–26, 53, 120Life of mine, 149Limelight Networks, 138Lines of credit, 148, 158Liquidate, 107Liquidity risk, 151Litigation, 118Loans, 47, 61, 141, 148–149, 152, 158Local customs, 2, 162Local stocks, 90, 96, 99Location swaps, 148Logistics, 83, 97–98, 103, 148, 150, 155,157, 160London Metal Exchange (LME)contracts, 147–148price, 147–148Long-term, 110“Look and feel”, 2, 115, 162Loss carryforwards, 55, 61, 132, 135Low margin services, 27Lump-sum, 40, 123Luxury goods, 67, 72, 79, 81MMagnetic disk, 101, 102–103, 104–106, 107,108, 109–110Maintenance, 68, 74, 96, 99, 117, 119, 125,128, 129, 131, 162Manufacturing operations, 70, 105, 127Manufacturing process, 32, 90, 103, 105Manufacturing technologies, 20, 83, 105–106Margin, 7–9, 11, 15, 17–18, 19–21, 27, 44,46, 51, 54, 58, 80–81, 84, 85, 94, 96,98–99, 111, 130–132, 153, 184Margin calls, 153Market capitalization method, 35, 36–37, 41,175, 179, 186Marketers, 46, 149, 155Market fundamentals, 47, 148, 150, 152, 157Marketing services, 97, 113, 115–116Marketing techniques, 120Market mechanism, 7–8, 15, 99Market penetration, 26Market risk, 58, 61, 77, 132–133, 135, 146,151, 159, 174Market share, 106–107, 108Market-specific, 115Market structure, 1, 3, 15, 20, 67, 101, 110,114, 123, 183–184Master distributor, 96, 98Master purchase agreements, 109Maturities, 60, 134, 141Maximum buy-in payment, 40Mechanical engineering, 112Medical devices, 89–99Memo transactions, 78Merchandisers, 20, 83Methods of expansion, 183Metrics, 47, 116, 117Minimum buy-in payment, 40Mobile computing, 104Mobile devices, 137Modified comparable uncontrolled pricemethod, 51, 53Multi-factor formula, 45Multiples, 59–60, 133, 136, 185NNano specifications, 106National boundaries, 2, 115, 161Natural gas, 145–147, 148, 150, 151, 154–155Net present value, 8, 34, 38–40, 177–179, 180,186Network assets, 139, 143, 144, 163Network effects, 162–163Networks, 137–138, 162–164New entrant, 106, 163Nominate, 154Non-core functions, 114Non-performance risk, 46, 156Normal course of business, 136, 158, 185Notice 94–40, 41–45, 145, 156, 160, 185NPV, see Net present valueNumerical norms, 54, 61, 98
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Index 191JJoint venture (JV)arrangement(s), 62–63, 166, 171, 172,175–176, 179, 186partners, 53, 62, 165, 166–171, 186Joint venture model, 53KKeyword, 82, 112–113, 130Know-how, 106, 119, 121LLast Mile, 138Latency, 138Lead time, 91–92, 109Lease, 131, 139, 140, 144, 146Legally binding, 110Liability risk, 23, 103Liaison, 18, 110–111, 112Licensee(s), 13, 18, 23, 24–25, 53, 120, 177License fees, 117Licensing, 24–25, 33–34, 36, 39–40, 89, 94,97, 166, 177–180Licensor(s), 13, 23–26, 53, 120Life of mine, 149Limelight Networks, 138Lines of credit, 148, 158Liquidate, 107Liquidity risk, 151Litigation, 118Loans, 47, 61, 141, 148–149, 152, 158Local customs, 2, 162Local stocks, 90, 96, 99Location swaps, 148Logistics, 83, 97–98, 103, 148, 150, 155,157, 160London Metal Exchange (LME)contracts, 147–148price, 147–148Long-term, 110“Look and feel”, 2, 115, 162Loss carryforwards, 55, 61, 132, 135Low margin services, 27Lump-sum, 40, 123Luxury goods, 67, 72, 79, 81MMagnetic disk, 101, 102–103, 104–106, 107,108, 109–110Maintenance, 68, 74, 96, 99, 117, 119, 125,128, 129, 131, 162Manufacturing operations, 70, 105, 127Manufacturing process, 32, 90, 103, 105Manufacturing technologies, 20, 83, 105–106Margin, 7–9, 11, 15, 17–18, 19–21, 27, 44,46, 51, 54, 58, 80–81, 84, 85, 94, 96,98–99, 111, 130–132, 153, 184Margin calls, 153Market capitalization method, 35, 36–37, 41,175, 179, 186Marketers, 46, 149, 155Market fundamentals, 47, 148, 150, 152, 157Marketing services, 97, 113, 115–116Marketing techniques, 120Market mechanism, 7–8, 15, 99Market penetration, 26Market risk, 58, 61, 77, 132–133, 135, 146,151, 159, 174Market share, 106–107, 108Market-specific, 115Market structure, 1, 3, 15, 20, 67, 101, 110,114, 123, 183–184Master distributor, 96, 98Master purchase agreements, 109Maturities, 60, 134, 141Maximum buy-in payment, 40Mechanical engineering, 112Medical devices, 89–99Memo transactions, 78Merchandisers, 20, 83Methods of expansion, 183Metrics, 47, 116, 117Minimum buy-in payment, 40Mobile computing, 104Mobile devices, 137Modified comparable uncontrolled pricemethod, 51, 53Multi-factor formula, 45Multiples, 59–60, 133, 136, 185NNano specifications, 106National boundaries, 2, 115, 161Natural gas, 145–147, 148, 150, 151, 154–155Net present value, 8, 34, 38–40, 177–179, 180,186Network assets, 139, 143, 144, 163Network effects, 162–163Networks, 137–138, 162–164New entrant, 106, 163Nominate, 154Non-core functions, 114Non-performance risk, 46, 156Normal course of business, 136, 158, 185Notice 94–40, 41–45, 145, 156, 160, 185NPV, see Net present valueNumerical norms, 54, 61, 98
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