Female killer whales begin to mature at around the age of 10 (reaching peak fertility around 20), which consists of periods of polyestrous cycling with noncycling periods of between three and 16 months. Females can often breed until age 40, after which comes a rapid decrease in fertility.
(b)Cost sharing arrangement. A cost sharing arrangement is an arrangement by which controlled participants share the costs and risks of developing cost shared intangibles in proportion to their RAB shares. An arrangement is a CSA if and only if the requirements of paragraphs (b)(1) through (4) of this section are met.
Examples of out-of-pocket payments involved in cost sharing include copays, deductibles, and coinsurance. In accounting, cost sharing or matching means that portion of project or program costs not borne by the funding agency. It includes all contributions, including cash and in-kind, that a recipient makes to an award.