MCCC » Topics » Property, Plant and Equipment

These excerpts taken from the MCCC 10-K filed Mar 16, 2009.
Property, Plant and Equipment
 
We capitalize the costs of new construction and replacement of our cable transmission and distribution facilities and new service installation in accordance with SFAS No. 51, “Financial Reporting by Cable Television Companies.” Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services. Capitalized costs include all direct labor and materials as well as certain indirect costs. Capitalized costs are recorded as additions to property, plant and equipment and depreciated over the average life of the related assets. We use standard costing models, developed from actual historical costs and relevant operational data, to determine our capitalized amounts. These models include labor rates, overhead rates and standard time inputs to perform various installation and construction activities. The development of these standards involves significant judgment by management, especially in the development of standards for our newer, advanced products and services in which historical data is limited. Changes to the estimates or assumptions used in establishing these standards could be material. We perform periodic evaluations of the estimates used to determine the amount of costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed.


49


Table of Contents

Property, Plant and Equipment
 
We capitalize the costs of new construction and replacement of our cable transmission and distribution facilities and new service installation in accordance with SFAS No. 51, “Financial Reporting by Cable Television Companies.” Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services. Capitalized costs include all direct labor and materials as well as certain indirect costs. Capitalized costs are recorded as additions to property, plant and equipment and depreciated over the average life of the related assets. We use standard costing models, developed from actual historical costs and relevant operational data, to determine our capitalized amounts. These models include labor rates, overhead rates and standard time inputs to perform various installation and construction activities. The development of these standards involves significant judgment by management, especially in the development of standards for our newer, advanced products and services in which historical data is limited. Changes to the estimates or assumptions used in establishing these standards could be material. We perform periodic evaluations of the estimates used to determine the amount of costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed.


49


Table of Contents

Property, Plant and Equipment
 
We capitalize the costs of new construction and replacement of our cable transmission and distribution facilities and new service installation in accordance with SFAS No. 51, “Financial Reporting by Cable Television Companies.” Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services. Capitalized costs include all direct labor and materials as well as certain indirect costs. Capitalized costs are recorded as additions to property, plant and equipment and depreciated over the average life of the related assets. We use standard costing models, developed from actual historical costs and relevant operational data, to determine our capitalized amounts. These models include labor rates, overhead rates and standard time inputs to perform various installation and construction activities. The development of these standards involves significant judgment by management, especially in the development of standards for our newer, advanced products and services in which historical data is limited. Changes to the estimates or assumptions used in establishing these standards could be material. We perform periodic evaluations of the estimates used to determine the amount of costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed.


49


Table of Contents

Property, Plant and Equipment
 
We capitalize the costs of new construction and replacement of our cable transmission and distribution facilities and new service installation in accordance with SFAS No. 51, “Financial Reporting by Cable Television Companies.” Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services. Capitalized costs include all direct labor and materials as well as certain indirect costs. Capitalized costs are recorded as additions to property, plant and equipment and depreciated over the average life of the related assets. We use standard costing models, developed from actual historical costs and relevant operational data, to determine our capitalized amounts. These models include labor rates, overhead rates and standard time inputs to perform various installation and construction activities. The development of these standards involves significant judgment by management, especially in the development of standards for our newer, advanced products and services in which historical data is limited. Changes to the estimates or assumptions used in establishing these standards could be material. We perform periodic evaluations of the estimates used to determine the amount of costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed.


49


Table of Contents

Property,
Plant and Equipment



 



We capitalize the costs of new construction and replacement of
our cable transmission and distribution facilities and new
service installation in accordance with SFAS No. 51,
Financial Reporting by Cable Television
Companies.
” Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services. Capitalized costs
include all direct labor and materials as well as certain
indirect costs. Capitalized costs are recorded as additions to
property, plant and equipment and depreciated over the average
life of the related assets. We use standard costing models,
developed from actual historical costs and relevant operational
data, to determine our capitalized amounts. These models include
labor rates, overhead rates and standard time inputs to perform
various installation and construction activities. The
development of these standards involves significant judgment by
management, especially in the development of standards for our
newer, advanced products and services in which historical data
is limited. Changes to the estimates or assumptions used in
establishing these standards could be material. We perform
periodic evaluations of the estimates used to determine the
amount of costs that are capitalized. Any changes to these
estimates, which may be significant, are applied in the period
in which the evaluations were completed.





49





Table of Contents







Property,
Plant and Equipment



 



We capitalize the costs of new construction and replacement of
our cable transmission and distribution facilities and new
service installation in accordance with SFAS No. 51,
Financial Reporting by Cable Television
Companies.
” Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services. Capitalized costs
include all direct labor and materials as well as certain
indirect costs. Capitalized costs are recorded as additions to
property, plant and equipment and depreciated over the average
life of the related assets. We use standard costing models,
developed from actual historical costs and relevant operational
data, to determine our capitalized amounts. These models include
labor rates, overhead rates and standard time inputs to perform
various installation and construction activities. The
development of these standards involves significant judgment by
management, especially in the development of standards for our
newer, advanced products and services in which historical data
is limited. Changes to the estimates or assumptions used in
establishing these standards could be material. We perform
periodic evaluations of the estimates used to determine the
amount of costs that are capitalized. Any changes to these
estimates, which may be significant, are applied in the period
in which the evaluations were completed.





49





Table of Contents







Property,
Plant and Equipment



 



We capitalize the costs of new construction and replacement of
our cable transmission and distribution facilities and new
service installation in accordance with SFAS No. 51,
Financial Reporting by Cable Television
Companies.
” Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services. Capitalized costs
include all direct labor and materials as well as certain
indirect costs. Capitalized costs are recorded as additions to
property, plant and equipment and depreciated over the average
life of the related assets. We use standard costing models,
developed from actual historical costs and relevant operational
data, to determine our capitalized amounts. These models include
labor rates, overhead rates and standard time inputs to perform
various installation and construction activities. The
development of these standards involves significant judgment by
management, especially in the development of standards for our
newer, advanced products and services in which historical data
is limited. Changes to the estimates or assumptions used in
establishing these standards could be material. We perform
periodic evaluations of the estimates used to determine the
amount of costs that are capitalized. Any changes to these
estimates, which may be significant, are applied in the period
in which the evaluations were completed.





49





Table of Contents







Property,
Plant and Equipment



 



We capitalize the costs of new construction and replacement of
our cable transmission and distribution facilities and new
service installation in accordance with SFAS No. 51,
Financial Reporting by Cable Television
Companies.
” Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services. Capitalized costs
include all direct labor and materials as well as certain
indirect costs. Capitalized costs are recorded as additions to
property, plant and equipment and depreciated over the average
life of the related assets. We use standard costing models,
developed from actual historical costs and relevant operational
data, to determine our capitalized amounts. These models include
labor rates, overhead rates and standard time inputs to perform
various installation and construction activities. The
development of these standards involves significant judgment by
management, especially in the development of standards for our
newer, advanced products and services in which historical data
is limited. Changes to the estimates or assumptions used in
establishing these standards could be material. We perform
periodic evaluations of the estimates used to determine the
amount of costs that are capitalized. Any changes to these
estimates, which may be significant, are applied in the period
in which the evaluations were completed.





49





Table of Contents







Property, Plant and Equipment
 
Property, plant and equipment are recorded at cost. Additions to property, plant and equipment generally include material, labor and indirect costs. Depreciation is calculated on a straight-line basis over the following useful lives:
 
     
Buildings
  40 Years
Leasehold improvements
  Life of respective lease
Cable systems and equipment and subscriber devices
  5 to 20 years
Vehicles
  3 to 5 years
Furniture, fixtures and office equipment
  5 years
 
We capitalize improvements that extend asset lives and expense repairs and maintenance as incurred. At the time of retirements, write-offs, sales or other dispositions of property, the original cost and related accumulated depreciation are removed from the respective accounts and the gains or losses are included in depreciation and amortization expense in the consolidated statement of operations.
 
We capitalize the costs associated with the construction of cable transmission and distribution facilities, new customer installations and indirect costs associated with our telephony product. Costs include direct labor and material, as well as certain indirect costs including interest. We perform periodic evaluations of certain estimates used to determine the amount and extent that such costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed. The costs of disconnecting service at a customer’s dwelling or reconnecting to a previously installed dwelling are charged as expense in the period incurred. Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services. See also Note 5.
 
Property, Plant and Equipment
 
Property, plant and equipment are recorded at cost. Additions to property, plant and equipment generally include material, labor and indirect costs. Depreciation is calculated on a straight-line basis over the following useful lives:
 
     
Buildings
  40 Years
Leasehold improvements
  Life of respective lease
Cable systems and equipment and subscriber devices
  5 to 20 years
Vehicles
  3 to 5 years
Furniture, fixtures and office equipment
  5 years
 
We capitalize improvements that extend asset lives and expense repairs and maintenance as incurred. At the time of retirements, write-offs, sales or other dispositions of property, the original cost and related accumulated depreciation are removed from the respective accounts and the gains or losses are included in depreciation and amortization expense in the consolidated statement of operations.
 
We capitalize the costs associated with the construction of cable transmission and distribution facilities, new customer installations and indirect costs associated with our telephony product. Costs include direct labor and material, as well as certain indirect costs including interest. We perform periodic evaluations of certain estimates used to determine the amount and extent that such costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed. The costs of disconnecting service at a customer’s dwelling or reconnecting to a previously installed dwelling are charged as expense in the period incurred. Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services. See also Note 5.
 
Property, Plant and Equipment
 
Property, plant and equipment are recorded at cost. Additions to property, plant and equipment generally include material, labor and indirect costs. Depreciation is calculated on a straight-line basis over the following useful lives:
 
     
Buildings
  40 Years
Leasehold improvements
  Life of respective lease
Cable systems and equipment and subscriber devices
  5 to 20 years
Vehicles
  3 to 5 years
Furniture, fixtures and office equipment
  5 years
 
We capitalize improvements that extend asset lives and expense repairs and maintenance as incurred. At the time of retirements, write-offs, sales or other dispositions of property, the original cost and related accumulated depreciation are removed from the respective accounts and the gains or losses are included in depreciation and amortization expense in the consolidated statement of operations.
 
We capitalize the costs associated with the construction of cable transmission and distribution facilities, new customer installations and indirect costs associated with our telephony product. Costs include direct labor and material, as well as certain indirect costs including interest. We perform periodic evaluations of certain estimates used to determine the amount and extent that such costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed. The costs of disconnecting service at a customer’s dwelling or reconnecting to a previously installed dwelling are charged as expense in the period incurred. Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services. See also Note 5.
 
Property, Plant and Equipment
 
Property, plant and equipment are recorded at cost. Additions to property, plant and equipment generally include material, labor and indirect costs. Depreciation is calculated on a straight-line basis over the following useful lives:
 
     
Buildings
  40 Years
Leasehold improvements
  Life of respective lease
Cable systems and equipment and subscriber devices
  5 to 20 years
Vehicles
  3 to 5 years
Furniture, fixtures and office equipment
  5 years
 
We capitalize improvements that extend asset lives and expense repairs and maintenance as incurred. At the time of retirements, write-offs, sales or other dispositions of property, the original cost and related accumulated depreciation are removed from the respective accounts and the gains or losses are included in depreciation and amortization expense in the consolidated statement of operations.
 
We capitalize the costs associated with the construction of cable transmission and distribution facilities, new customer installations and indirect costs associated with our telephony product. Costs include direct labor and material, as well as certain indirect costs including interest. We perform periodic evaluations of certain estimates used to determine the amount and extent that such costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed. The costs of disconnecting service at a customer’s dwelling or reconnecting to a previously installed dwelling are charged as expense in the period incurred. Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services. See also Note 5.
 
Property,
Plant and Equipment



 



Property, plant and equipment are recorded at cost. Additions to
property, plant and equipment generally include material, labor
and indirect costs. Depreciation is calculated on a
straight-line basis over the following useful lives:


 



































     


Buildings


 

40 Years


Leasehold improvements


 

Life of respective lease


Cable systems and equipment and subscriber devices


 

5 to 20 years


Vehicles


 

3 to 5 years


Furniture, fixtures and office equipment


 

5 years






 



We capitalize improvements that extend asset lives and expense
repairs and maintenance as incurred. At the time of retirements,
write-offs, sales or other dispositions of property, the
original cost and related accumulated depreciation are removed
from the respective accounts and the gains or losses are
included in depreciation and amortization expense in the
consolidated statement of operations.


 



We capitalize the costs associated with the construction of
cable transmission and distribution facilities, new customer
installations and indirect costs associated with our telephony
product. Costs include direct labor and material, as well as
certain indirect costs including interest. We perform periodic
evaluations of certain estimates used to determine the amount
and extent that such costs that are capitalized. Any changes to
these estimates, which may be significant, are applied in the
period in which the evaluations were completed. The costs of
disconnecting service at a customer’s dwelling or
reconnecting to a previously installed dwelling are charged as
expense in the period incurred. Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services. See also Note 5.


 




Property,
Plant and Equipment



 



Property, plant and equipment are recorded at cost. Additions to
property, plant and equipment generally include material, labor
and indirect costs. Depreciation is calculated on a
straight-line basis over the following useful lives:


 



































     


Buildings


 

40 Years


Leasehold improvements


 

Life of respective lease


Cable systems and equipment and subscriber devices


 

5 to 20 years


Vehicles


 

3 to 5 years


Furniture, fixtures and office equipment


 

5 years






 



We capitalize improvements that extend asset lives and expense
repairs and maintenance as incurred. At the time of retirements,
write-offs, sales or other dispositions of property, the
original cost and related accumulated depreciation are removed
from the respective accounts and the gains or losses are
included in depreciation and amortization expense in the
consolidated statement of operations.


 



We capitalize the costs associated with the construction of
cable transmission and distribution facilities, new customer
installations and indirect costs associated with our telephony
product. Costs include direct labor and material, as well as
certain indirect costs including interest. We perform periodic
evaluations of certain estimates used to determine the amount
and extent that such costs that are capitalized. Any changes to
these estimates, which may be significant, are applied in the
period in which the evaluations were completed. The costs of
disconnecting service at a customer’s dwelling or
reconnecting to a previously installed dwelling are charged as
expense in the period incurred. Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services. See also Note 5.


 




Property,
Plant and Equipment



 



Property, plant and equipment are recorded at cost. Additions to
property, plant and equipment generally include material, labor
and indirect costs. Depreciation is calculated on a
straight-line basis over the following useful lives:


 



































     


Buildings


 

40 Years


Leasehold improvements


 

Life of respective lease


Cable systems and equipment and subscriber devices


 

5 to 20 years


Vehicles


 

3 to 5 years


Furniture, fixtures and office equipment


 

5 years






 



We capitalize improvements that extend asset lives and expense
repairs and maintenance as incurred. At the time of retirements,
write-offs, sales or other dispositions of property, the
original cost and related accumulated depreciation are removed
from the respective accounts and the gains or losses are
included in depreciation and amortization expense in the
consolidated statement of operations.


 



We capitalize the costs associated with the construction of
cable transmission and distribution facilities, new customer
installations and indirect costs associated with our telephony
product. Costs include direct labor and material, as well as
certain indirect costs including interest. We perform periodic
evaluations of certain estimates used to determine the amount
and extent that such costs that are capitalized. Any changes to
these estimates, which may be significant, are applied in the
period in which the evaluations were completed. The costs of
disconnecting service at a customer’s dwelling or
reconnecting to a previously installed dwelling are charged as
expense in the period incurred. Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services. See also Note 5.


 




Property,
Plant and Equipment



 



Property, plant and equipment are recorded at cost. Additions to
property, plant and equipment generally include material, labor
and indirect costs. Depreciation is calculated on a
straight-line basis over the following useful lives:


 



































     


Buildings


 

40 Years


Leasehold improvements


 

Life of respective lease


Cable systems and equipment and subscriber devices


 

5 to 20 years


Vehicles


 

3 to 5 years


Furniture, fixtures and office equipment


 

5 years






 



We capitalize improvements that extend asset lives and expense
repairs and maintenance as incurred. At the time of retirements,
write-offs, sales or other dispositions of property, the
original cost and related accumulated depreciation are removed
from the respective accounts and the gains or losses are
included in depreciation and amortization expense in the
consolidated statement of operations.


 



We capitalize the costs associated with the construction of
cable transmission and distribution facilities, new customer
installations and indirect costs associated with our telephony
product. Costs include direct labor and material, as well as
certain indirect costs including interest. We perform periodic
evaluations of certain estimates used to determine the amount
and extent that such costs that are capitalized. Any changes to
these estimates, which may be significant, are applied in the
period in which the evaluations were completed. The costs of
disconnecting service at a customer’s dwelling or
reconnecting to a previously installed dwelling are charged as
expense in the period incurred. Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services. See also Note 5.


 




These excerpts taken from the MCCC 10-K filed Mar 14, 2008.
Property, Plant and Equipment
 
Property, plant and equipment are recorded at cost. Additions to property, plant and equipment generally include material, labor and indirect costs. Depreciation is calculated on a straight-line basis over the following useful lives:
 
     
Buildings
   40 years
Leasehold improvements
  Life of respective lease
Cable systems and equipment and subscriber devices
   5 to 20 years
Vehicles
   3 to 5 years
Furniture, fixtures and office equipment
   5 years
 
We capitalize improvements that extend asset lives and expense repairs and maintenance as incurred. At the time of retirements, write-offs, sales or other dispositions of property, the original cost and related accumulated depreciation are removed from the respective accounts and the gains or losses are included in depreciation and amortization expense in the consolidated statement of operations.
 
We capitalize the costs associated with the construction of cable transmission and distribution facilities, new customer installations and indirect costs associated with our telephony product. Costs include direct labor and material, as well as certain indirect costs including interest. We perform periodic evaluations of certain estimates used to determine the amount and extent that such costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed. The costs of disconnecting service at a customer’s dwelling or reconnecting to a previously installed dwelling are charged as expense in the period incurred. Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services.
 
Property,
Plant and Equipment



 



Property, plant and equipment are recorded at cost. Additions to
property, plant and equipment generally include material, labor
and indirect costs. Depreciation is calculated on a
straight-line basis over the following useful lives:


 



































     


Buildings


 

 40 years


Leasehold improvements


 

Life of respective lease


Cable systems and equipment and subscriber devices


 

 5 to 20 years


Vehicles


 

 3 to 5 years


Furniture, fixtures and office equipment


 

 5 years






 



We capitalize improvements that extend asset lives and expense
repairs and maintenance as incurred. At the time of retirements,
write-offs, sales or other dispositions of property, the
original cost and related accumulated depreciation are removed
from the respective accounts and the gains or losses are
included in depreciation and amortization expense in the
consolidated statement of operations.


 



We capitalize the costs associated with the construction of
cable transmission and distribution facilities, new customer
installations and indirect costs associated with our telephony
product. Costs include direct labor and material, as well as
certain indirect costs including interest. We perform periodic
evaluations of certain estimates used to determine the amount
and extent that such costs that are capitalized. Any changes to
these estimates, which may be significant, are applied in the
period in which the evaluations were completed. The costs of
disconnecting service at a customer’s dwelling or
reconnecting to a previously installed dwelling are charged as
expense in the period incurred. Costs associated with subsequent
installations of additional services not previously installed at
a customer’s dwelling are capitalized to the extent such
costs are incremental and directly attributable to the
installation of such additional services.


 




This excerpt taken from the MCCC 10-K filed Mar 8, 2007.
Property, Plant and Equipment
 
Property, plant and equipment are recorded at cost. Additions to property, plant and equipment generally include material, labor and indirect costs. Depreciation is calculated on a straight-line basis over the following useful lives:
 
         
Buildings
    40 years  
Leasehold improvements
    Life of respective lease  
Cable systems and equipment and subscriber devices
    5 to 20 years  
Vehicles
    3 to 5 years  
Furniture, fixtures and office equipment
    5 years  
 
The Company capitalizes improvements that extend asset lives and expenses repairs and maintenance as incurred. At the time of retirements, write-offs, sales or other dispositions of property, the original cost and related accumulated depreciation are removed from the respective accounts and the gains or losses are included in depreciation and amortization expense in the consolidated statement of operations.
 
The Company capitalizes the costs associated with the construction of cable transmission and distribution facilities, new customer installations and indirect costs associated with our telephony product. Costs include direct labor and material, as well as certain indirect costs including interest. The Company performs periodic evaluations of certain estimates used to determine the amount and extent that such costs that are capitalized. Any changes to these estimates, which may be significant, are applied in the period in which the evaluations were completed. The costs of disconnecting service at a customer’s dwelling or reconnecting to a previously installed dwelling are charged as expense in the period incurred. Costs associated with subsequent installations of additional services not previously installed at a customer’s dwelling are capitalized to the extent such costs are incremental and directly attributable to the installation of such additional services.
 
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