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.
Cost-sharing agreements also could be unattractive if most of a companyâs intangibles are developed by a subsidiary operating in a low tax jurisdiction. In that case, the U.S. parent would be required to make a payment to the sub for the parentâs share of the cost of intangibles developed by the sub.