A corporation will also be considered a component
member of a parent-subsidiary group for a given tax year (even if it was not a member on December 31) if it was a member for at least half of the number of days of the tax year preceding December 31.
In addition to this board-adopted official statement, we also have a component
of our "Exemplary Ethical Practices for Camp Directors and Owners" that states:
EHPT ANALYZER is a component
of EHPT NETFUSION(TM), a unique suite targeted toward the ICP market, which successfully marries converged billing and customer care with service performance analysis tools and powerful billing mediation.