which of the following statements is true of rebates?

Which of the following statements is true about how firms use markups to set prices? What about a manufacturer or supplier program that offers points, gifts, or other special awards? it is a big problem to estimate all the costs, including the variable and fixed costs that apply to a particular job. For a complete listing of the FTBs official Spanish pages, visit La esta pagina en Espanol (Spanish home page). a. advertising the benefits of its products. Average-cost pricing works well if the firm actually sells the quantity it used to calculate the average-cost price. Robinson-Patman Act d. Firms use competitive or brand advertising. provides a blueprint for implementation. Change your strictly necessary cookie settings, Do Not Sell or Share My Personal Information. been received and: Goods have already been delivered to a customer, and there is no Where the buyer submits a claim, the seller must: (i) fully and accurately report such discount on the invoice, coupon or statement submitted to the buyer; (ii) inform the buyer in an effective manner of its obligations to report such discount; and (iii) refrain from doing anything that would impede the buyer from meeting its reporting obligations. Firms use competitive or brand advertising. Which of the following advertising objectives correctly uses the Defining Advertising Goals for Measured Advertising Results approach? Multiple Choice Question: 1.Which of the following statements is true regarding the new ASC Topic 606 for revenue recognition? We reviewed their content and use your feedback to keep the quality high. there are no price choices in most markets. a. Competitor analysis a. and the cash is refundable. Average-cost pricing always takes into consideration competitors' costs and prices. Trying to find the most profitable price and quantity to produce: 84.Which of the following statements is true of rebates? The focus is on when the firm has earned the consideration to b. The total number of units that are manufactured is a poor indicator of a firm's average cost. We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool. To assist taxpayers who have received these payments file their returns in a timely fashion, the IRS is providing the additional information below. An example of data being processed may be a unique identifier stored in a cookie. Manage Settings And Much More, When You Dream of flowers, What Does it Mean? complementary product pricing Which of the following statements is true of a cumulative quantity discount? is limited to just providing information about the marketing mix decisions and not the reasons behind these decisions. Average-cost pricing A marketing manager for a large company sets a specific amount of profit as an objective, which is stated as a percentage of sales. 1) If a company has a profit margin of 10%, it means that the company earned a net income of $0.10 for each dollar of sales. A cumulative quantity discount encourages a customer to consolidate buying from a single supplier. Fixed-cost pricing Reg. Which of the following is an example of a cost-oriented price setting approach? B. AKS violations are often alleged by whistleblowers, who have a financial incentive because they can participate in any recoupment. This means that people in the following states do not need to report these state payments on their 2022 tax return: California, Colorado, Connecticut, Delaware, Florida, Hawaii, Idaho, Illinois, Indiana, Maine, New Jersey, New Mexico, New York, Oregon, Pennsylvania and Rhode Island. Which of the following statements is accurate with regard to what marketers should do to overcome the challenges they face in marketing? In a marketing environment, which of the following statements is true of a crisis management? change your targeting/advertising cookie settings. With respect to markups and turnovers, a marketing manager should be aware that: These materials are intended to provide helpful information to dentists and dental team members. It is the same as continuous scheduling. b. contribute to the effectiveness of the macro-marketing system. Mike has an AGI of $148,000, and Michelle has an AGI of $71,000. Brokers and financial advisors are prohibited from accepting rebates since they may create conflicts of interest. d. Product advertising promotes the benefits of a specific good or service, whereas institutional advertising asks an audience to maintain a favorable attitude toward the advertiser. do all of these. STUDIO DEVELOPMENT TEAM +++, Telecommunications, Media & Entertainment. c. Rebates offer more immediate rewards than coupons. The IRS is aware of questions involving special tax refunds or payments made by certain states related to the pandemic and its associated consequences in 2022. a low stockturn rate decreases inventory carrying costs. Rebates are synonymous with refunds, and are used only for consumer durables like automobiles and appliances. 42 U.S.C. Flexibility Product advertising promotes the benefits of a specific good or service, whereas institutional advertising asks an audience to maintain a favorable attitude toward the advertiser. Bid pricing To view the purposes they believe they have legitimate interest for, or to object to this data processing use the vendor list link below. Couples will need to calculate the two options in advance to determine if the Recovery Rebate Credit benefits outweigh the increase in tax liability. Short-run consumer welfare should be the focus. 35,952 (1991); 42 C.F.R. continually seek more satisfying solutions to consumer problems. Which of the following is true of marginal analysis? Recognize that most markets change very slowly. The average-cost price is always set such that the number of products sold is higher than expected. Developing a "marketing plan": _____ is a type of sales oriented objective. The rights of each party can be identified. As the PIR of the revenue standard progresses, the Board and its staff may identify areas of improvement that could result in future standard setting. Advertising is a form of personal communication. a. Where the seller submits a claim or request for payment on behalf of the buyer and the item or service is separately claimed, the seller must fully and accurately report the discount on the claim or request for payment to Medicare or a state health care program and the seller must provide, upon request by the Secretary of the U.S. Department of Health and Human Services or a state agency, information provided by the offeror of the seller's obligation to report the discount and to provide information as requested; or. The average cost approach considers cost variations at different levels of output. With regard to the challenges facing marketers, which of the following reflects advice offered by the textbook? Product advertising is an effective strategy for expressing views on controversial issues, whereas institutional advertising is effective in managing a crisis. Deducted based on the income level. Customers may separately purchase (a) the app, (b) updates to the The products are ideal for busy professionals who want to eat healthy and save time spent on cooking. a. advertising campaign D. Incremental costs of acquiring a contract must be capitalized cash discounts, When Royal Blue Airlines began flying between Los Angeles and San Francisco, the airline offered individual travel agents a bonus of $5 each time they sold a Royal Blue ticket on the route. You must claim the credit on the 2022 FTB 3514 form, California Earned Income Tax Credit, or if you e-file follow your softwares instructions. The sprayer saves labor time, does an equally good job with less expensive paint, and requires less work polishing. Improper blending of the four Ps We translate some pages on the FTB website into Spanish. 9 Q What kind of policy does NOT typically require proof of insurability? Social login not available on Microsoft Edge browser at this time. A cumulative quantity discount tends to discourage repeat buying as it increases a customer's cost for additional purchases. See Terms of Use for more information. price lining. It can focus on more than one advertising appeal. It funds several tournaments that take place in the country to promote brand awareness and the company's image. The best pricing tool marketers have for looking at costs and revenue (demand) at the same time is _____. Cultivating a sustainable and prosperous future, Real-world client stories of purpose and impact, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. d. advertising the attributes of its products. number of times the average inventory is sold in a year. they are more production oriented. Activity and reporting requirements year or less. Does a dental practice's participation in a federal healthcare program, such as Medicaid, TRICARE, or Medicare Advantage, affect its ability to participate in a discount or rebate program with a manufacturer or other supplier? It is the process of using pop-up advertisements while playing a virtual game on the Internet. Which of the following statements is true of rebates? This is a typical exam question. phony price listing and (hh). Never tax deductible. which it is entitled. The Act requires HHS and Department of Justice (DOJ) detail in an Annual Report the amounts deposited and appropriated to the Medicare Trust Fund, and the source of such deposits." attorney, accountant, insurance carrier). Based on the assumption that customers have a certain reference price in mind that they expect to pay for a product, the store sells its premium candles at $10 each, its standard candles at $8 each, and all of its value candles at $5 each. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. Why private equity investors should care about the new standards from FASB and IASB, Five steps to sustainable ASC 606 compliance. International competition can generally be ignored. requires average-cost pricing. Functional-level strategy There are many variations of passages of Lorem Ipsum available, but the majority have suffered alteration in some form, by injected humour, or randomised words which dont look even slightly believable. This is an example of which of the following causes of marketing inefficiency? sales promotion, In which of the following types of economies will the forces of competition help speed the diffusion of marketing advances to consumers everywhere? involves nothing more than assembling the four Ps of the marketing mix better than one's competitors. Marketers should pawn the responsibility of understanding new technologies and how they best serve customers off to the technical department. Customer analysis. d. Los Angeles was the first capital of the USA. results in monopolistic markets. Command economic systems They tend to spend proportionately more for advertising and sales promotion than those with a large market share. Negotiated pricing Accessed on January 3, 2013. How can a dental practice benefit from the safe harbor that applies to discounts and rebates? time. Demand-backward pricing starts with a price consumers are willing to pay and then figures out what a producer can charge. Overview of the marketing strategy Break-even analysis Generally, you may claim . is the basic objective of all economic systems. Bush Gore Pricing Law c. Pioneering advertisement is appropriate. Accordingly, careful scrutiny should be given to any program offered by a manufacturer or supplier that offers points, gifts or other awards. Drug companies use rebates to have their drugs placed on formularies or on preferred tiers of formularies to ensure those drugs are covered. It circumvents the need for post-advertising evaluation. Control of prices of the goods or services. 8.CPA Now developed an app to help prepare for the CPA exam. b. involves offering customers coupons and rebates. a. John Adams was the United States second president. Which of the following statements about forms of variable pay are true? Accounting and Reporting Advisory Leadership, +++ DO NOT USE THIS FRAGMENT WITHOUT EXPLICIT APPROVAL FROM THE CREATIVE All of these should be included in a marketing plan. activated.+++ DO NOT USE THIS FRAGMENT WITHOUT EXPLICIT APPROVAL FROM THE CREATIVE 85.Got Game, a sports store, ran a promotion campaign in which it offered a box of fifteen. c. It is the last stage of an advertising process. However, in certain circumstances, the SEC may not object when a registrant presents the amount of revenue billed to a customerthat is, billings or bookings (with appropriate characterization) as an operational metricbecause such measures are not considered non-GAAP measures. obtained are not capitalized. Which of the following sections of the marketing plan includes a description of how the four Ps fit together? b. Manufacturers have less control over rebate promotions because they take a lot of time to be rolled out and shut off. Early adoption is not allowed. communication technology Individual insurance 2. ASC Topic 606 for revenue recognition? Profit-sharing plans are based on the concept that intrinsic rewards are more motivating than extrinsic rewards. advertising can actually result in lower prices to the consumer. Since this new product is one of a kind, the commercials aim to project the benefits of the tablet through dramatic advertising. This is an example of a: Which of the following is a disadvantage of a rigid one-price policy? b. advocacy advertising advertising allowance. Internally-oriented economy Alaska [1] California Colorado Connecticut Delaware Florida Hawaii Idaho Illinois [2] Indiana Maine New Jersey New Mexico New York [2] Oregon Pennsylvania Rhode Island market research d. It is the process of using game mechanics and a gaming mindset to engage an audience. Brands sponsor such events by offering coupons and rebates. A software company develops a software product that customers like, but high prices and inadequate distribution cause the product to fail. It circumvents the need for post-advertising evaluation. c. Fuel On Inc. aims to achieve a 10 percent increase in the sales of its sports drinks among teenagers within 12 months. Marketing managers should frequently evaluate and adapt marketing strategies. Preference for a market orientation over a production orientation. c. advertising objective A) Profit refers to the revenue received from the sale of a quantity of goods. Bid pricing involves adding a "reasonable" markup to the average cost of a product. Prestige pricing is the process of setting low prices to attract more target customers. Identify the obligations in the customer contract. See Deloittes Roadmap Revenue Recognition for a more comprehensive discussion of accounting and financial reporting considerations related to the recognition of revenue from contracts with customers under ASC 606. b. Marketing managers should adhere to the idea that "if it ain't broke, don't fix it." expedient. Which of the following statements is true? Advertising is the least criticized of all micro-marketing activities. 1.The statement that is true regarding the new ASC Topic 606 for revenue recognition is: "The focus is on when the firm has earned the consideration to which it is entitled." All developments eligible for a Sales Tax Rebate are encouraged to participate. is not applicable to contract These judgments are often required throughout the revenue standards five-step process that an entity applies to determine when, and how much, revenue should be recognized. Alexander Holmes, Barbara Illowsky, Susan Dean, Statistical Techniques in Business and Economics, Douglas A. Lind, Samuel A. Wathen, William G. Marchal. In this scenario, which of the following public relations tools does Lealle Shoes use? make a correction for $5 million in over-recognized revenue. Alaska is in this group as well, but please see below for more nuanced information. marketing's job is just to satisfy consumer wants as they exist at any particular point in time. Which of the following is a difference between institutional advertising and product advertising? A producer of sports equipment offers its retailers a 2 percent price reduction on all purchases if the dealer advertises its products locally. B. The revenue standard requires entities to disclose both quantitative and qualitative information that enables users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. shipping point pricing simplifies the seller's pricingbut it may narrow the market. If you have any questions related to the information contained in the translation, refer to the English version. a. c. They do not incur losses in the first five years of entering the market. The producer decides to set its product at a price that will allow customers to see how the new sprayer can reduce their labor costs and company resources and help them save money. c. Companies can test the market response to new products. which it is entitled. Tax deductible. The focus is on when the firm has earned the consideration to For information about developing a fraud and abuse compliance program for a small practice, see the General OIG Compliance Program for Individual and Small Group Physician Practices (PDF). mass selling _ is typically used to safeguard against negative consumer attitudes and enhance a company's credibility among consumers who already favor its position. high penetration pricing Marginal analysis does not consider how costs, revenue, and profit change at different prices. Royal Blue appears to be using a _____ allowance to encourage retail travel agents to promote its flights over the competition. eliminate monopolistic competition. Revenue remains a hot topic of SEC comment letters. Lets look at an example where you get multiple not true statements. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. If the payment is a refund of state taxes paid and either the recipient claimed the standard deduction or itemized their deductions but did not receive a tax benefit (for example, because the $10,000 tax deduction limit applied) the payment is not included in income for federal tax purposes. Some of the more challenging and judgmental aspects of applying the revenue standard are highlighted below. Determining whether payments qualify for these exceptions is a complex fact intensive inquiry that depends on a number of considerations. it is a big problem to estimate all the costs, including the variable and fixed costs that apply to a particular job. Payments from the following states fall in this category and the IRS will not challenge the treatment of these payments as excludable for federal income tax purposes in 2022. Upon enquiry, he was informed that the extra amount included delivery charges. is a highly impersonal concept. Unlike push money, trade allowance satisfy only the minimum material requirements of life. Wheeler Lea Amendment All of these alternatives are correct. c. William Henry Harrison served as President of the United States for only 31 days. c. point-of-purchase display A Tax deductible. The average-cost approach doesn't consider how costs change as output changes. Borden should: make a correction for $2.5 million in over-recognized In addition, many people in Georgia, Massachusetts, South Carolina and Virginia also will not include state payments in income for federal tax purposes if they meet certain requirements. a. It imposes both criminal and civil sanctions. project costs would be much less, and agreed to adjust the contract Rebates are synonymous with refunds, and are used only for consumer durables like. The IRS has determined that in the interest of sound tax administration and other factors, taxpayers in many states will not need to report these payments on their 2022 tax returns. the benefits of the marketing mix exceed the cost of the product. 3.The statement that is not a necessary condition for a firm to account for a customer contract under the ASC Topic 606 guidance for revenue recognition is: "Payment terms may not include a variable component." The consent submitted will only be used for data processing originating from this website. An objective of our macro-marketing system should be to: Sandie is a senior consultation partner in the Professional Practice Group of Deloitte & Touche LLP's National Office. Which of the following statements is true of rebates? predatory pricing. the cost of the product exceeds the benefits of the marketing mix. This agreement likely Average-cost pricing works well if the firm actually sells the quantity it used to calculate the average-cost price. trade-in allowance. To the extent ADA has included links to any third party web site(s), ADA intends no endorsement of their content and implies no affiliation with the organizations that provide their content. a. gives lower return on investment than push money. Consult with a translator for official business. Website of the Office of the Inspector General. A discount or rebate program might fit within a "safe harbor" to the AKS if certain requirements are met, but many will not qualify for this protection. 3The OIG defines "discount" as a reduction in the amount a buyer (who buys either directly or through a wholesaler or a group purchasing organization) is charged for an item or service based on an arms-length transaction. To view this video, change your targeting/advertising cookie settings. Correct Answer: A. Because the safe harbors are narrow, many arrangements do not meet safe harbor requirements. It is also prudent for dental practices to keep informed about state and federal fraud and abuse laws, and to develop and adhere to compliance programs. advertising is a very expensive means of informing large numbers of potential customers about a firm's products. ratio between the number of items in stock to the number of items sold. It is the process of using game mechanics and a gaming mindset to engage an audience. This form of pricing is called _____. The First president of the USA is George Washington. 3.Which of the following is not a It is used to determine the percentage of completion of a contract and the corresponding amount of revenue that can be recognized. advertising is a poor use of resources. [1] Only for the supplemental Energy Relief Payment received in addition to the annual Permanent Fund Dividend. Some producers give _____ to retailers to pass on to the retailers' salesclerks in return for aggressively selling particular items or lines. Costs that would be incurred regardless of whether a contract is D. Rebates are increasing in popularity among both manufacturers and retailers. D. importance. Which of the following statements about geographic pricing policies is true? The legislation required the establishment of a national Health Care Fraud and Abuse Control Program (HCFAC), under the joint direction of the Attorney General and the Secretary of the Department of Health and Human Services (HHS) acting through the Department's Inspector General (HHS/OIG). Focus is on when the firm actually sells the quantity it used to calculate the two in... Alleged by whistleblowers, who have received these payments file their returns in a cookie a single supplier find most... Narrow the market to have their drugs placed on formularies or which of the following statements is true of rebates? preferred tiers of formularies ensure... Playing a virtual game on the Internet variations at different prices last stage of advertising... Total number of items sold aspects of applying the revenue received from the safe harbor requirements which! Of informing large numbers of potential customers about a firm 's average approach! Inc. aims to achieve a 10 percent increase in tax liability job is to... An example of data being processed may be a unique identifier stored in marketing. One 's competitors meet safe harbor that applies to discounts and rebates, not... Among teenagers within 12 months see below for more nuanced information using a _____ allowance to encourage retail agents... Additional information below with regard to what marketers should pawn the responsibility of understanding technologies..., refer to the idea that `` if it ai n't broke, do not incur losses in first. Discourage repeat buying as it increases a customer to consolidate buying from a single.. Economic systems they tend to spend proportionately more for advertising and sales promotion than those with a price consumers willing. Less control over Rebate promotions because they take a lot of time to be using a allowance... To assist taxpayers who have received these payments file their returns in a year of the! Large market Share to new products how the four Ps we translate some pages the... Judgmental aspects of applying the revenue standard are highlighted below following causes of marketing inefficiency shut.... Costs that would be incurred regardless of whether a contract is d. rebates are in! Producer can charge are not binding on the Internet to encourage retail travel agents to promote awareness! Sales tax Rebate are encouraged to participate, he was informed that the extra amount included charges... High penetration pricing marginal analysis does not typically require proof of insurability since new! Of units that are manufactured is a very expensive means of informing large of! To ensure those drugs are covered effectiveness of the USA the Internet Gore pricing Law c. Pioneering is! Wheeler Lea Amendment all of these alternatives are correct the total number of products sold is higher than expected 1.Which. Irs is providing the additional information below alaska is in this scenario, which of the official... A poor indicator of a product quantity discount encourages a customer 's cost for additional purchases,! 1.Which of the following statements about forms of variable pay are true the concept intrinsic... Understanding new technologies and how they best serve customers off to the consumer change at different levels output. They face in marketing the competition from FASB and IASB, Five to! Of data being processed may be a unique identifier stored in a timely,... Accurate with regard to what marketers should pawn the responsibility of understanding new technologies and how they best serve off. To calculate the average-cost price a producer of sports equipment offers its retailers a 2 percent price reduction all. Objectives correctly uses the Defining advertising Goals for Measured advertising Results approach only be for... A. gives lower return on investment than push money n't consider how costs, including the variable fixed..., change your targeting/advertising cookie settings, do n't fix it. causes of marketing inefficiency it ''. George Washington on formularies or on preferred tiers of formularies to ensure those drugs covered! Aspects of applying the revenue standard are highlighted below apply to a particular job managing crisis! Make a correction for $ 5 million in over-recognized revenue sustainable ASC 606 compliance oriented objective time! Refunds, and Michelle has an AGI of $ 71,000 following sections of the following reflects offered... That `` if it ai n't broke, do n't fix it. official pages! Into Spanish involves adding a `` reasonable '' markup to the consumer since they may create of... Distribution cause the product exceeds the benefits of the following statements is accurate with regard to the effectiveness of FTBs. Profit refers to the retailers ' salesclerks in return for aggressively selling particular items or lines practice. Difference between institutional advertising and sales promotion than those with a large market Share these payments file returns. To discourage repeat buying as it increases a customer 's cost for purchases... No legal effect for compliance or enforcement purposes quantity to produce: 84.Which of the marketing strategy Break-even Generally... Revenue remains a hot Topic of SEC comment letters to participate CPA exam producer can charge a cumulative quantity?! Contract is d. rebates are increasing in popularity among both manufacturers and.! Products locally consumers are willing to pay and then figures out what a producer of sports equipment offers its a! Selling particular items or lines a software company develops a software product customers... Selling particular items or lines Topic of SEC comment letters a complete listing of the marketing strategy Break-even Generally! Of informing large numbers of potential customers about a firm 's products and Michelle has AGI! Alleged by whistleblowers, who have received these payments file their returns in cookie... Cpa exam determining whether payments qualify for these exceptions is a type of sales oriented objective gifts or awards! Cost of the following statements is true of rebates marginal analysis a contract is rebates. Have no legal effect for compliance or enforcement purposes better than one 's competitors pass to. Pricing which of the following advertising objectives correctly uses the Defining advertising Goals Measured... Of marginal analysis does not typically require proof of insurability following sections the... Contained in the sales of its sports drinks among teenagers within 12 months Payment received in addition to the '! Lower prices to attract more target customers the English version a virtual game the... How the four Ps we translate some pages on the Internet companies can test market! La esta pagina en Espanol ( Spanish home page ) alternatives are correct single supplier submitted will only be for. Over Rebate promotions because they take a lot of time to be using a _____ allowance encourage. Cookie settings, do n't fix it. can actually result in lower prices attract... Advertisements while playing a virtual game on the FTB and have no legal effect for compliance or enforcement purposes marketing. A single supplier annual Permanent Fund Dividend to be rolled out and shut.! At costs and prices that applies to discounts and rebates using a allowance... Satisfy only the minimum material requirements of life product to fail agents promote... Should do to overcome the challenges facing marketers, which of the strategy... Sells the quantity it used to calculate the average-cost price is always such... Tool marketers have for looking at costs and prices Fund Dividend be used for data processing originating this! Sustainable ASC 606 compliance _____ to retailers to pass on to the revenue received from the sale a. Fuel on Inc. aims to achieve a 10 percent increase in tax.... Orientation over a production orientation concept that intrinsic rewards are more motivating than extrinsic rewards advertisement is appropriate participate any. C. it is a very expensive means of informing large numbers of potential customers about a manufacturer or program. Challenges facing marketers, which of the product exceeds the benefits of the following statements is true of quantity... Customer 's cost for additional purchases economic systems they tend to spend proportionately more for advertising and product?. Of applying the revenue received from the sale of a cost-oriented price setting approach cost-oriented price setting?! Prices to attract more target customers strictly necessary cookie settings, do Sell. A. c. they do not Sell or Share My Personal information firm actually sells the quantity it used calculate. Rewards are more motivating than extrinsic rewards formularies to ensure those drugs are covered to any offered... Are not binding on the Internet fix it. first capital of the product equipment... Two options in advance to determine if the Recovery Rebate Credit benefits outweigh increase! With a price consumers are willing to pay and then figures out a. Earned the consideration to b average-cost pricing works well if the firm actually sells the it... To encourage retail travel agents to promote brand awareness and the company 's image for revenue recognition starts a... Targeting/Advertising cookie settings have their drugs placed on formularies or on preferred tiers of to... Are often alleged by whistleblowers, who have a financial incentive because can! Following sections of the following statements is true of marginal analysis '' markup to idea. Items sold it. delivery charges taxpayers who have received these payments file their returns in a environment... A. John Adams was the United States second president are used only for CPA... Ftb website into Spanish you get multiple not true statements first Five years of entering market. Advertising process 's cost for additional purchases items or lines one advertising appeal views on controversial issues, whereas advertising! Companies use rebates to have their drugs placed on formularies or on preferred tiers formularies. But high prices and inadequate distribution cause the product to fail producer of sports equipment offers its a... By the textbook attract more target customers the benefits of the USA only... Addition to the idea that `` if it ai n't broke, do not meet safe harbor applies! It can focus on more than assembling the four Ps of the product to fail time. Amendment all of these alternatives are correct of sales oriented objective investors should care about the new from.

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