(ii) If research and development are successful, the lozenge form will provide fertilizer more efficiently to crops and less fertilizer will be needed to achieve the same effect on plant growth. It is expected that the form of the fertilizer pellet will be sold at a premium price over the fertilizer powder, based on savings on the amount of fertilizer to be used. If research and development are successful, the cost of producing pellet fertilizers should be about the cost of producing powdered fertilizers and the same cost for FP and USS. FP and USS operate at about the same market level and sell much of their fertilizer to independent distributors. Although the nature of these contracts is discussed, it is possible to identify at least three distinctive characteristics between the parties based on the structured structure: (i) cost-sharing agreement; (ii) intragroup service agreement; and (iii) cost-contribution agreement. (3) New controlled participant. When a new controlled participant enters into a qualified cost-sharing agreement and acquires an interest in covered intangible assets, the new member must pay consideration for the length of the arm for each controlled participant from which the interest was purchased. Once the conditions for qualifying these agreements as reimbursement of costs are met, there is no need to talk about service provision or taxable remuneration. Finally, it is possible to identify the cost contribution contract in which a group of companies shares the costs and risks associated with the production or use of assets, services or rights. In general, the distribution of these expenditures is linked to research and development, with intangible law or assets being the equivalent.
iii) (A) In 2002, the District Director reviewed the cost-sharing regime. In 2001, USS and FP recorded the following results: (C) Consistency. In general, all controlled participants in an eligible cost-sharing agreement that takes into account the options for listed shares covered in paragraph d) (d) (2) (iii) (a) or (B) of this section must apply the same valuation method and the same time for all options relating to listed shares with respect to this eligible cost-sharing agreement.