shared

Shared service facility projects can be any semi-compatible services provided to the residents of the community.

Each person using the shared workbook is allowed to set his or her own1 printer or filter settings.

When the shared bandwidth architecture is replaced with a switched architecture, the rules for handling fairness change slightly and opportunities arise to ensure guaranteed access to all devices--regardless of their distance from each other in a given topology.

"Our position is that if someone thinks the IRS closed the door on split dollar, shared ownership will open the window," she added.

Sec.1.482-7(d)(1) preserves the district director's authority to adjust the pool of costs shared to properly reflect costs that relate to the intangible development area.

Part one of this article described how organizations that have done the work of creating a Storage Area Network (SAN) can leverage their investments with shared data clusters.

The most popular network configuration is the LAN, in which one or more personal computers (PCs) are the main repositories of all application programs and data files shared by the network users.

[section] 1.482-2(g)(2)(ii)(A) provides that anticipated benefits may be measured by reference to anticipated units of production (where there is a uniform unit of production for all participants), anticipated sales (measured at the same level of the production or distribution process for all participants), anticipated gross or net profit, or any other measure that reasonably predicts the benefits to be shared. Prop.

1.482-7(a) (1), a cost-sharing arrangement is an agreement under which costs to develop intangibles are shared in proportion to reasonably anticipated benefits from the individual exploitation of interests in the intangibles developed.