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Qualifying expenditures include amounts paid to establish or operate a day-care center primarily to provide care for the children of employees of the corporation or of the corporation and one or more other entities sharing the costs of establishing and operating the center . We understand that smaller covered entities may require some assistance , and intend to provide such technical assistance after publication of this rule . Although acne , psoriasis , and eczematous dermatitis are among the more common entities treated in dermatology , there are a great deal of exotic diseases a dermatologist sees as they receive many referrals from primary care physicians . Rather , to address this concern we ensure that the requirements of the rule are flexible so that smaller covered entities need not follow detailed rules that might be appropriate for larger entities with complex information systems . In contrast , the geography of China led to dependence on large scale irrigation , which required strong centralized authority , and cities developed as dependents of monarchial authorities , rather then as more independent entities . The entity or the entity and a connected entity have an effectively non-contingent obligation to provide a financial benefit to one or more other entities and it is substantially likely that the value provided will be equal to or greater than the value received by the entity .