The crucial point is that this required buy-in payment has nothing to do with the appropriateness of the cost-sharing agreement. In the absence of a cost-sharing agreement, the Under would be required to make an annual payment of $30 million for the party`s revenues generated by the parent company`s intangible assets prior to the purchase of assets. Since the present value of these payments is $300 million, the same amount as the buy-in amount, the amount (the present value of payments) that the party made under this intangible pre-purchase account is not affected, whether or not the parent company and the cost-sharing agreement have been concluded. Since subs repurchase payments to the parent company are reduced despite the party`s obligation to pay the buy-in, the cost-sharing agreement will remain attractive. (ii) sales and sales contracts (there is no transfer of an asset or property with the payment of a price); and: “If you`ve never heard of cost-sharing systems, it seems almost too good to be true.” Table 1 shows the differences between service agreements and cost-sharing agreements. To reflect the impact of the buy-in, we amend the previous example by assuming that the parent and sub element were added on January 1, 2007, so that they were together for a year before establishing the cost-sharing agreement. Let us also assume that in 2007, the parent company spent $400 million on the development of intangible assets and that each of the parent company`s profits and the lower part of the parent company in 2007 was $30 million per year. Both companies will continue to share the costs of intangible assets developed after January 1, 2008, but in addition, the portion will be required to make a one-time payment to the parent company for the present value of the intangible asset prior to purchase.4 Based on the same data as before, this payment amounts to USD 300 million, cash value ($30 million/10%) intangible sub-assets before purchase. “Given the above, the activities made available to the resident corporation by a non-resident corporation must be registered with Siscoserv in a cost and expense allocation contract signed between companies of the same economic group involving residents and non-residents of the country, where the activity in question is provided for in the NBS. This is a transaction involving a transaction that results in a change in the equity of the corporation, provided that the repayment offered in return for the activity is a charge that necessarily involves a change in equity.