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the time of sale. Petitioner ignores the fact that it stipulated
that an additional service it performed for the Canelos growers
that it did not perform for the otros growers was to make sales
proceeds available for immediate disbursement as soon as sales
were made. Dr. Frisch's 1-percent time-value-of-money adjustment
is aimed at that additional service and appears justified.
Petitioner has presented no data to support a lower adjustment
for this factor; therefore, we accept the amount propounded by
Dr. Frisch.
We do not agree with petitioner that an adjustment to the
10-percent commission rate is needed for volume considerations.
We believe that, bargaining at arm's length, no unrelated party
would be willing to grant a volume discount which would result in
its consistently operating at a loss. We also are persuaded that
no adjustment is needed to reflect the variance between the type
of produce petitioner sold for the otros growers and the type of
produce petitioner sold for the Canelos growers. The record does
not provide sufficient evidence to support the use of that
adjustment or, if it were appropriate, to quantify the amount of
the adjustment. Similarly, the record does not provide
sufficient data to quantify adjustments petitioner claims are
needed to account for alleged additional services it performed
for the otros growers that it did not perform for the Canelos
growers.
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