It also allows riders to transfer earnings
to corporate, regardless of banking hours or public holidays.
Paul Rawnsley, director of Deloitte's Sports Business Group, said the figures were no surprise - as clubs resisted spending all their transfer earnings
multinational companies the same opportunity to transfer earnings
among foreign related parties, regardless of the country of incorporation, without creating subpart F income.
(3) The first issue was "whether the [interagency contract] programs reported total annual revenues in excess of costs (earnings or (losses)) in accordance with the Office of Management and Budget's (OMB) guidance on accounting for actual costs." (4) The second issue was "whether agencies with government-wide acquisition contracts (GWAC) (5) operate their programs consistent with OMB guidance to transfer earnings
to the Treasury." (6) The third issue was "whether and to what extent fees charged by the General Services Administration's (GSA) Federal Supply Schedule program have generated revenues in excess of costs." (7)