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.
In CPIF contracts, if the final costs are less or greater than the original estimated costs, then both the buyer and seller share costs from the departures based upon a prenegotiated cost-sharing formula, for example, an 80/20 split over/under target costs based on the actual performance of the seller.