Computervision International Corp. - Page 5

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          Intercompany Accounts" (export promotion agreement) dated as of             
          February 1, 1980, that was also in effect during the periods                
          relevant to the instant case, certain departments within CV were            
          designated foreign marketing departments of CVI for purposes of             
          accounting for export promotion expenses within the meaning of              
          section 994(c) to be incurred by CVI and certain accounts were              
          designated as export promotion expense accounts.  Pursuant to the           
          export promotion agreement, CVI obligated itself to reimburse CV            
          annually for export promotion expenses accounted for in the                 
          designated accounts that were to be paid by CV in the first                 
          instance.  The export promotion agreement provided that CV would            
          bill the expenses to CVI at the close of CVI's fiscal year and              
          that the amount due was payable within 60 days after billing.               
               Pursuant to a written agreement entitled "Accounts                     
          Receivable Purchase Agreement" (master receivables purchase                 
          agreement) dated as of January 31, 1981, CVI was authorized to              
          purchase from time to time an undivided interest in CV's accounts           
          receivable arising from certain of the types of transactions that           
          give rise to qualified export receipts pursuant to section                  
          993(a)(1) and on which CVI was entitled to receive a commission             
          (qualified export receivables).  Pursuant to the master                     
          receivables purchase agreement, the purchase price to be paid for           
          the undivided interest in the qualified export receivables was to           
          be determined at the time of purchase and was to reflect a                  
          reasonable discount on the amount of the receivables purchased.             




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