Comparability. (1) In general. (2) Standard of comparability. (3) Factors for determining comparability. (i) Functional analysis. (ii) Contractual terms. (A) In general. (B) Identifying contractual terms. (1) Written agreement. (2) No written agreement. (C) Examples. (iii) Risk. (A) In general. (B) Identification of party that bears risk. (C) Examples. (iv) Economic conditions. (v) Property or services. (4) Special circumstances. (i) Market share strategy. (ii) Different geographic markets. (A) In general. (B) Example. (C) Location savings. (D) Example. (iii) Transactions ordinarily not accepted as comparables. (A) In general.
Appears in 8 contracts
Samples: Consent Agreement, Consent Agreement, Change in Method of Accounting Agreement
