(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.
Asterisk is a complete PBX in software. It runs on Linux, BSD, Windows (emulated) and OS X and provides all of the features you would expect from a PBX and more. Asterisk does voice over IP in four protocols, and can interoperate with almost all standards-based telephony equipment using relatively inexpensive hardware.
Asterisms are patterns of stars of similar brightness. The stars may be part of a larger constellation or may be formed from stars in different constellations. Ursa Minor, though, is almost entirely represented by the Little Dipper. The handle forms the Little Bear's tail, and the dipper's cup forms its flank.