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Sellers of multifamily properties will often consider debt and equity arrangements with prospective buyers. A common form of debt financing is for the seller to carry back a second lien for 5 to 10 percent of the total sales price. Here is how it works: in a 75/10/15 program, which is allowed by many lenders, 75 percent of the purchase price comes in the form of debt from the lender, who holds a first-lien position secured by the property; 10 percent of the purchase price comes in the form of debt from the seller, who holds a second-lien position that may be secured by the property or any other collateral; and the remaining 15 percent of the purchase price is provided by the buyer, in the form of equity. Sellers are often amenable to carrying back small portions of the total sales price because they do not always need 100 percent of the cash provided by an outright sale. Moreover, if the seller believes that the buyer has a solid interest and is willing to accept the offering price, the seller becomes motivated to work with the buyer to facilitate the transaction. Under the 75/10/15 program on a transaction valued at $2.5 million, a lender would furnish debt financing of $1,875,000, the seller would take a second lien for $250,000, and the buyer would be required to

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Aesthetic checks of package diagrams in the background space deal primarily with assigning packages to teams. The project manager can use this aesthetic check to identify and assign packages to development teams, depending on their skill set

232 Planning and Forecasting OUT OF STATE OPERATION OF CORPORATIONS, LIMITED PARTNERSHIPS, AND LIMITED LIABILITY COMPANIES

Table 9.1. Relative merits of different development models for XMP Property Accessible to developers Company controls format Leverage Web-developer work Decentralization bene ts Proprietary No Yes No No Semi-closed Yes Yes No No Open W3C Yes No Yes Yes

Interior Gateway Routing Protocol (IGRP)

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William S. Albrecht, Toward Better and More Efficient Audits, Journal of Accountancy 144, No. 6 (December 1977), p. 48. With respect to audit costs, The audit committee should consider whether, and the extent to which, the actual costs of an audit exceed the estimated costs. When cost overruns are significant, the committee should seek satisfactory explanations for the variance. The committee might also wish to consider whether the presently engaged auditors have offered suggestions for management action that can reduce audit costs without diminishing audit effectiveness (p. A-25). See Daniel J. McCauley and John C. Burton, Audit Committees 49 (Washington, DC: C.P.S., Bureau of National Affairs, 1986). Also see Glenn E. Sumners and Barbara Apostolou, Preparation Can Cut Audit Fees, Financial Manager 3, No. 1 (January/February 1990), pp. 46 49. The reader may wish to consult 4, which discusses the legal position of the audit committee and fraudulent financial reporting.

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Table 6.17 An extract from a grid on Computers I might buy , together with construct difference scores Simple construct analysis

The Early-No-Match header field is used to indicate whether the recogniser should perform early matching of the grammar i.e. that it should not wait until the endpointer indicates the end of speech before attempting to match the collected speech against the active grammar(s). Recognisers that do not support early matching silently ignore this header field. The default value for this header field is false. Example: Early-No-Match: true

You can then use grouping techniques on a structure, like the one above, to build up a nested structure for the string, to eventually make it:

(i.e., one test team member to provide coverage for the order-to-close team). A typical SAP test team can consist of the following permanent and dedicated testing members:

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Capital budgeting decisions cut to the heart of the most fundamental questions in business. What is the purpose of the firm Is it to create wealth for investors To serve the needs of customers To provide jobs for employees To better the community These questions are fodder for endless debate. Ultimately, however, project decisions have to be made, and so we must adopt a

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