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Page "Factoring (finance)" ¶ 3
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sale and receivables
On May 7, 2008, Borland announced the sale of CodeGear division to Embarcadero Technologies for an expected $ 23 million price and $ 7 million in CodeGear accounts receivables retained by Borland.
Factoring is a word often misused synonymously with invoice discounting, known as " Receivables Assignment " in American Accounting (" Generally Accepted Accounting Principles "/" GAAP " propagated by FASB )< Ref Name =" CPA_Finance " />-factoring is the sale of receivables, whereas invoice discounting is borrowing where the receivable is used as collateral .< Ref Name =" CPA_Finance " /> However, in some other markets, such as the UK, invoice discounting is considered to be a form of factoring involving the assignment of receivables and is included in official factoring statistics .< Ref Name =" BCR "> BCR Publishing, " The World Factoring Yearbook ", UK Section .</ ref > It is therefore not considered to be borrowing in the UK.

sale and essentially
On June 2, 2006, the sale of Albertsons, Inc. essentially split the company into three parts.
Certification is essentially aimed at regulating and facilitating the sale of organic products to consumers.
A distinguishing feature of capitalism is that most of the products of human labour are produced for sale, rather than consumed by the producers or appropriated, essentially by force, by a ruling elite as in feudalism or slavery.
Two such products are different vehicles, whereas badge engineering involves the sale of essentially a single vehicle.
A contract is a legally binding agreement concerning a bargain which is essentially commercial in its nature and involves the sale or hire of commodities such as goods, services or land.
Four months later GCap decided that the sale would not go ahead, essentially because the offers made fell short of their expectations.
involving essentially a sale to a person coupled with an agreement that the purchaser should sell the property back upon the fulfillment of certain conditions.
When Curtiss-Wright Export Corp. was indicted for violating the embargo through the sale of machine guns to Bolivia, it defended itself on the grounds that the embargo and the proclamation were void because Congress had improperly delegated legislative power to the executive branch by leaving what was essentially a legislative determination to the President's “ unfettered discretion .”
The deal closed January 14, 2008 and essentially reunited the original Oppenheimer & Co. which CIBC divided in the sale to Fahnestock.
It is clear from the definitions above that the bills of sale are essentially of two types: The absolute bill of sale and the conditional bill of sale.
In the USA, Daimler AG has a CKD assembly plant in South Carolina that re-assembles Mercedes-Benz Sprinter vans for sale in the US and Canada at Dodge and Freightliner dealers — essentially to circumvent the Chicken tax.
As a result GA design work had basically ended and aircraft for sale in 1990 were essentially the same as those from the 1970s.
In May 2001, this sale essentially united the two studios, PDI and DreamWorks, into a single entity which went public a few years later as DreamWorks Animation ( DWA ).

sale and transfers
EFTPOS ( pronounced — electronic funds transfer at point of sale ) is an electronic payment system involving electronic funds transfers based on the use of payment cards, such as debit or credit cards, at terminals located at points of sale.
Handwritten notes taken by Defense Secretary Casper Weinberger on December 7, 1985 indicate that Reagan was aware of potential hostages transfers with Iran, as well as the sale of Hawk and TOW missiles to " moderates elements " within that country.
Originally, both transfers were going to be valid for 24 hours, however, PATCO changed the time limit to prevent the unauthorized sale of PATCO transfers at PA stations.
Land: Previously no restriction had been imposed on the transfer of land from Arabs to Jews, while now the White Paper stated: " The Reports of several expert Commissions have indicated that, owing to the natural growth of the Arab population and the steady sale in recent years of Arab land to Jews, there is now in certain areas no room for further transfers of Arab land, whilst in some other areas such transfers of land must be restricted if Arab cultivators are to maintain their existing standard of life and a considerable landless Arab population is not soon to be created.
While this was the stated intent at the time, the States still charge duty on a various transactions, including but not limited to vehicle transfers and land transfers, insurance contracts and agreements for the sale of land.
Absolute bills of sale, which do not represent any form of security whatsoever, are simply documents evidencing assignments, transfers and other assurances of personal chattels, which are substantially no more than mere contracts of sale of goods covered by the common law of contract and the sale of goods law.
In 1808 stamp duty on conveyances of sale, including transfers of land and shares, became an ad valorem tax.
If the engineer then burns his program onto a DVD-ROM and sells this DVD to a third party he may sell this product unconditionally ( i. e. the sale is free of any restrictions for the DVDs use ) or, as would be normal in most cases, under specific conditions ( i. e. the sale only transfers user rights and limited copyright ).

sale and ownership
Crane was given a $ 70 million concession by MLB for agreeing to the switch ; the move was a condition for the sale to the new ownership group.
On January 16, 2004, Selig announced that his ownership group was putting the team up for sale, to the great relief of many fans who were unhappy with the team's lackluster performance and poor management by his daughter, Wendy Selig-Prieb, over the previous decade.
The use, ownership and sale of skateboards were forbidden in Norway from 1978 to 1989 because of the high number of injuries caused by boards.
So-called " military-style " weapons have attracted the attention of gun control advocates, who have introduced and passed legislation restricting the sale, importation, ownership, and manufacture of semi-automatic rifles.
Certain U. S. states such as California, Massachusetts, New Jersey and New York have their own restrictive laws regarding to the ownership and sale of semi-automatic rifles.
Since its sale in 1982, UPI has changed ownership several times and was twice in Chapter 11 bankruptcy reorganization.
A condition of the sale was that the station would continue airing Robertson's television program, The 700 Club, twice a day in perpetuity, regardless of any changes of ownership.
With the sale of the Evening Standard, but not the London Lite, to Alexander Lebedev on 21 January 2009, the ownership links between the Standard and the Lite were broken.
On March 30, 2009, the Can-Am League announced that the Surf would not be operating for the 2009 season because of the collapse of the proposed sale of the team and the lack of ownership to continue for the 2009 season.
The sale did not include any ownership stake in the Flyers or Comcast Sportsnet.
After Mikan retired, attendance plummeted and the team lost money for several seasons, leading the ownership group to put the team up for sale in 1957.
However, the sale was hampered by the team's murky ownership structure ; even some team officials ( including Crisp ) didn't know who really owned the team.
However, due to conditions placed upon the sale by the European Commission, Parlophone will be divested by the combined company ( but will still be able to maintain ownership of The Beatles ' library ).
The town's government pursued a purchase of the marina to preserve it from a future sale to private developers, but the state retained ownership of the marina and approved a lease for the facility to a new ownership group, Southport Marina, Inc., which has invested in significant repairs and upgrades to the facility.
Generally, if the sale or ownership of an item is regulated or prohibited by one or more states, eBay will not permit its listing.
Tosh's sons prevented the sale, claiming ownership of the guitar.
The work involved the sale of documentation of ownership of empty space ( the Immaterial Zone ), taking the form of a cheque, in exchange for gold ; if the buyer wished, the piece could then be completed in an elaborate ritual in which the buyer would burn the cheque, and Klein would throw half of the gold into the Seine.
The sale was achieved by the duo selling their ownership of the once thought worthless I Love Lucy films back to CBS for over four million dollars.
If the seller completes the first two above stages ( consent and passing ownership ) of the sale prior to settlement of the price, the sale remains valid and gives rise to an obligation to pay.
At the same time, through a process of vertical integration, corporate farming results in the concentration of not only ownership of the means of production, but also the distribution and sale of food which is produced.
After the completion of the sale of the company in late 2010, the new ownership group terminated Burger King's seven year relationship with CP + B and hired rival firm McGarryBowen to create a new campaign with an expanded market reach.
In the United States, 19 states have banned ownership of big cats and other dangerous exotic animals as pets, and the Captive Wildlife Safety Act bans the interstate sale and transportation of these animals.
The investments included interest free loans to the clubs to act as their exclusive agent for the sale of media sponsorship, advertising and publishing rights across all media platforms, including ownership of the clubs live television and radio rights.

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