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.
Had no cost-sharing agreement been constructed, the sub would have had to pay the parent $200m in present value terms, which is the present market value ($20m/0.10) of the subâs future earnings generated by the patent. The worldwide tax benefits of the cost-sharing agreement can be determined as follows.