Contents - AL-Tax
Contents - AL-Tax Contents - AL-Tax
192 IndexNumerical standards, 51–52, 54–55, 85, 86,88, 89, 101, 113–114, 184OOECD Guidelines, 1, 9, 11, 13, 18, 21, 22, 23,27, 28, 29, 184Official exchange, 76Offtake, 147, 149, 152–153, 157, 158–159Open commodity positions, 44, 46Operating profit(s), 7–8, 13, 14–15, 29, 30, 31,34, 36, 39, 45, 46, 62, 88, 111, 164,166, 167, 168, 170, 177, 180, 183, 186Opportunity cost(s), 8, 10, 17, 54, 55Order volumes, 110Originators, 149, 154, 160OTC, see Over the counterOver the counter, 147Ownership rights, 11, 140PPatents, 127, 157Payment terms, 78, 81, 84Penalties, 1, 10, 17, 54, 184Performance risk, 46, 156Periodic Adjustment, 25, 34, 37Permanent establishments, 140, 178Physical attributes, 77, 86Physicals trading, 145Pipeline, 68, 74, 146–147, 154Platform assets, 180PMA, 92Polished stones, 67, 68–69, 75, 77, 78–80,81–85, 88Position limits, 150, 154Positions, 1, 12, 42–43, 44, 45, 146, 148, 152,154, 159, 160Pre-existing intangible assets, 32–33, 34–35,36, 39Pre-financing, 147, 149, 153Premium products, 82Price competition, 107, 108Price competitive, 106, 107–108Price discrimination, 20, 23, 24, 106Pricing practices, 1, 87, 93Primary market(s), 69–72, 75–76, 81Principal, 60, 80, 102–103, 109, 113, 132, 135,141–142, 158, 173Private equity funds, 1–2Private label, 25Privately held, 72, 81, 141Process development, 102, 113Process of elimination, 82, 112, 113Process engineering, 112–113Product development, 83Product differentiation, 16, 67, 72, 106Product life cycles, 106, 108Product market(s), 7, 12, 14, 15–16, 24, 56Product quality, 16Product roadmaps, 108Product specifications, 91, 97Profit level indicator, 7–8, 12, 13, 14–15, 17,19, 62, 83–84, 111, 141Profits-based methods, 8–9, 80Projected cost-sharing payments, 36, 40, 177Projected free cash flows, 178Projected intangibles-creatingexpenditures, 178Projected investments, 178Projected net revenues, 177–178Projected output, 149Projected sales, 36, 40, 176–177Proposed cost-sharing regulations, 32–41, 162,171, 175–179, 180, 185–186Proprietary business, 120–121Proprietary designs, 67, 71, 72–74, 78–79, 85Proprietary pricing models, 44Proprietary software, 139, 143Proprietary trading, 148, 154Prospects, 116, 151Provision of, 3, 26, 63, 70, 73, 125, 131,137–144Public company, 179Public exchanges, 44Publicly held, 57, 60, 62, 80, 81, 83, 130Publicly traded, 37, 56, 57, 60, 134Purchasing patterns, 115QQuality control, 119Quotation media, 44RR&D, 30–31, 62, 101, 104, 105, 108, 110–111,112–113, 176R&D services, 111, 112–113, 114Ramp-up, 119Rapaport Diamond Report, 76–79Rate of obsolescence, 107–108Raw materials, 91–92, 97, 103, 147, 149, 150Rebranded, 163Recharacterize, 38, 179Recourse, 149Redact, 24, 81, 111Regulation, 1–4, 7, 9, 11–13, 14, 18, 21, 22–23,24, 26, 28, 30, 32–48, 52, 58, 62, 63,64, 93–94, 110–111, 114, 120, 123,127, 141, 145, 155–157, 158, 161–162,167, 175–179, 180, 183–184, 185–186
Index 193Relative benefits, 26–27, 34, 176, 179Relative contributions, 45, 48, 63, 144Replication, 115–123Reporting unit(s), 59–60Reputation, 47–48, 148, 151, 153, 157–158Required return method, 52–53, 55–56, 57–58,59–60, 61, 125, 132, 134, 135–136,137, 141, 175, 184, 185Resale price method, 11, 14, 18–19, 80, 86, 88,89, 94, 125, 129–130, 135, 144Research, 2, 11–12, 26, 28, 32–33, 37, 39, 40,95, 102, 105, 120, 139, 161, 163, 186Research facilities, 2, 102, 161Research joint venture(s), 32–33, 37, 40, 171,186Reserves, 1, 17, 45, 53, 54, 63, 111, 149, 184Residual income, 29–30, 31, 111, 166–167,171Residual profits, 120, 167, 170Residual profit split method, 29–31, 32–33,34, 38, 62, 111, 162, 164, 167–168,175–176, 179–180Retailer, 20, 67, 68, 70, 73–74, 76, 77, 79,81–82, 85, 115–116Return privileges, 78, 92Risk-adjusted return, 55Risk factor, 44, 46, 160Risk-free rate, 56, 58, 61–62, 132–133,135–136, 174–175, 185Risk management, 12, 42–43, 47–48, 148, 150,151, 153, 154, 156, 157, 159Rough stones, 67, 68–69, 70, 72–74, 75–76,77–78, 79–81, 84, 85–86, 88Routine contributions, 29–30, 111, 166–167Routine functions, 29, 36, 167, 170–171, 177Routine intangibles, 36, 111, 157Routine returns, 36, 177Royalty rate(s), 12, 13, 22, 23–25, 35–36, 53,54, 94, 97, 99, 123, 176–177, 178Run-of-mine, 68–69, 72, 76Running royalties, 33, 36, 122SSafe harbor, 11, 28, 52, 55, 56, 61–62, 98, 111,114, 133, 135–136, 141, 184–185Sales agent, 90Sample companies, 7, 14, 17, 22, 83–84,130–132Schedulers, 154Seagate, 104–105, 106, 107, 109Search parameters, 82Secondary market(s), 76, 80–81, 133–134Second-generation, 138SEC, see Securities and Exchange CommissionSecurities and Exchange Commission, 24, 106,108, 109, 111, 130, 131, 132Securities market(s), 16Segmentation, 2Segmented markets, 68, 82Segment operating profits, 111Segment revenues, 111Self-develop, 34, 177–178Services, 1–3, 11, 101–114, 117, 119,137–144, 155, 157, 170–171, 172Services cost method, 14, 26–29Services fees, 13, 14, 22–23, 26–27, 97, 104,110–111, 113, 119, 130–131, 155,170–171Shortcomings, 12, 21, 30, 54, 80, 83, 86, 89,135, 138, 180, 184Short-term trading, 154SIC, 130Sightholder, 67, 69–74, 75–76, 77, 80–81Simplified profit split, 53, 137, 143–144, 145,156–157, 160, 185Simplifying conventions, 135Site operations services, 168–169, 171–172,173, 174, 178–179Skill levels, 114, 184Software development, 143, 158, 167, 171–172Specified method, 34, 119Spread, 44, 81, 148, 150Standalone, 7, 9, 12–13, 22, 28, 29, 56, 57,68, 84, 88, 99, 111, 112, 114, 140–141,155, 163, 165, 168–169Standard Industrial Classification, 82Standard(s) of comparability, 18–19, 21, 22,25, 27Start-up, 21, 63–64, 112, 113, 119–120, 123,131, 164Statistical analyses, 115–116Statutory corporate tax rate, 55Stewardship, 27Stock-based compensation, 35Stocking distributor, 91, 93, 94, 96–98Storage capacity, 103–104, 105, 108Subsidize, 73–74Superior technology, 134Supplier, 15, 18, 19–21, 24, 25, 47, 70, 73–74,80, 99, 102, 104–105, 106, 107–108,109–110, 111, 127, 131, 147, 149, 152,153–154, 158Supply chain, 108Support functions, 44, 116, 118, 120, 155, 156,168–169Swap transactions, 44, 46
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Index 193Relative benefits, 26–27, 34, 176, 179Relative contributions, 45, 48, 63, 144Replication, 115–123Reporting unit(s), 59–60Reputation, 47–48, 148, 151, 153, 157–158Required return method, 52–53, 55–56, 57–58,59–60, 61, 125, 132, 134, 135–136,137, 141, 175, 184, 185Resale price method, 11, 14, 18–19, 80, 86, 88,89, 94, 125, 129–130, 135, 144Research, 2, 11–12, 26, 28, 32–33, 37, 39, 40,95, 102, 105, 120, 139, 161, 163, 186Research facilities, 2, 102, 161Research joint venture(s), 32–33, 37, 40, 171,186Reserves, 1, 17, 45, 53, 54, 63, 111, 149, 184Residual income, 29–30, 31, 111, 166–167,171Residual profits, 120, 167, 170Residual profit split method, 29–31, 32–33,34, 38, 62, 111, 162, 164, 167–168,175–176, 179–180Retailer, 20, 67, 68, 70, 73–74, 76, 77, 79,81–82, 85, 115–116Return privileges, 78, 92Risk-adjusted return, 55Risk factor, 44, 46, 160Risk-free rate, 56, 58, 61–62, 132–133,135–136, 174–175, 185Risk management, 12, 42–43, 47–48, 148, 150,151, 153, 154, 156, 157, 159Rough stones, 67, 68–69, 70, 72–74, 75–76,77–78, 79–81, 84, 85–86, 88Routine contributions, 29–30, 111, 166–167Routine functions, 29, 36, 167, 170–171, 177Routine intangibles, 36, 111, 157Routine returns, 36, 177Royalty rate(s), 12, 13, 22, 23–25, 35–36, 53,54, 94, 97, 99, 123, 176–177, 178Run-of-mine, 68–69, 72, 76Running royalties, 33, 36, 122SSafe harbor, 11, 28, 52, 55, 56, 61–62, 98, 111,114, 133, 135–136, 141, 184–185Sales agent, 90Sample companies, 7, 14, 17, 22, 83–84,130–132Schedulers, 154Seagate, 104–105, 106, 107, 109Search parameters, 82Secondary market(s), 76, 80–81, 133–134Second-generation, 138SEC, see Securities and Exchange CommissionSecurities and Exchange Commission, 24, 106,108, 109, 111, 130, 131, 132Securities market(s), 16Segmentation, 2Segmented markets, 68, 82Segment operating profits, 111Segment revenues, 111Self-develop, 34, 177–178Services, 1–3, 11, 101–114, 117, 119,137–144, 155, 157, 170–171, 172Services cost method, 14, 26–29Services fees, 13, 14, 22–23, 26–27, 97, 104,110–111, 113, 119, 130–131, 155,170–171Shortcomings, 12, 21, 30, 54, 80, 83, 86, 89,135, 138, 180, 184Short-term trading, 154SIC, 130Sightholder, 67, 69–74, 75–76, 77, 80–81Simplified profit split, 53, 137, 143–144, 145,156–157, 160, 185Simplifying conventions, 135Site operations services, 168–169, 171–172,173, 174, 178–179Skill levels, 114, 184Software development, 143, 158, 167, 171–172Specified method, 34, 119Spread, 44, 81, 148, 150Standalone, 7, 9, 12–13, 22, 28, 29, 56, 57,68, 84, 88, 99, 111, 112, 114, 140–141,155, 163, 165, 168–169Standard Industrial Classification, 82Standard(s) of comparability, 18–19, 21, 22,25, 27Start-up, 21, 63–64, 112, 113, 119–120, 123,131, 164Statistical analyses, 115–116Statutory corporate tax rate, 55Stewardship, 27Stock-based compensation, 35Stocking distributor, 91, 93, 94, 96–98Storage capacity, 103–104, 105, 108Subsidize, 73–74Superior technology, 134Supplier, 15, 18, 19–21, 24, 25, 47, 70, 73–74,80, 99, 102, 104–105, 106, 107–108,109–110, 111, 127, 131, 147, 149, 152,153–154, 158Supply chain, 108Support functions, 44, 116, 118, 120, 155, 156,168–169Swap transactions, 44, 46
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