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an item such as a gearbox, steering wheel, etc. which is used in the assembly of another component or final product (such as a motorcar). See PARTS FAMILY CODING AND CLASSIFICATION SYSTEMS, REPLACEMENT PARTS, ORIGINAL EQUIPMENT, AFTER-SALES SERVICE.
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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.

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