Source: https://ecfr.io/Title-37/se37.1.382_122
Timestamp: 2020-02-23 03:23:11
Document Index: 208112216

Matched Legal Cases: ['§382', 'art 382', '§382', 'art 382', '§382', 'art 382', '§382', '§382']

[37 CFR §382.22] Title 37 Part 382 → Subpart C → §382.22 : Code of Federal Regulations ';
Title 37 Part 382 → Subpart C → §382.22
Title 37 → Chapter III → Subchapter E → Part 382 → Subpart C → §382.22
§382.22 Calculation of Gross Revenues for SDARS.
(a) Gross Revenues are:
(1) Revenue recognized by the Licensee in accordance with GAAP from the operation of an SDARS and comprised of the following:
(2) Revenues set forth above to which Licensee is entitled but which are paid to a parent, wholly-owned subsidiary, or division of Licensee.
(b) Gross Revenues exclude:
(1) Monies or other consideration attributable to the sale and/or license of equipment and/or other technology, including but not limited to bandwidth, sales of devices that receive the Licensee's SDARS and any shipping and handling fees therefor;
(2) Royalties paid to Licensee for intellectual property rights;
(3) Monies or other consideration received by Licensee from the sale of phonorecords and digital phonorecord deliveries;
(4) Sales and use taxes;
(5) Credit card, invoice, activation, swap and early termination fees charged to subscribers and reasonably related to the Licensee's expenses to which they pertain;
(6) Bad debt expense; and
(7) Revenues recognized by Licensee (or otherwise received by Licensee if no GAAP “recognition” principles are applicable) for the provision of:
(i) Current and future data services offered for a separate charge (e.g., weather, traffic, destination information, messaging, sports scores, stock ticker information, extended program associated data, video and photographic images, and such other telematics and/or data services as may exist from time to time);
(ii) Channels, programming, products and/or other services offered for a separate charge where such channels use only incidental performances of sound recordings;
(iii) Channels, programming, products and/or other services provided outside of the United States; and
(iv) Channels, programming, products and/or other services for which the performance of sound recordings and/or the making of Ephemeral Recordings is exempt from any license requirement or is separately licensed, including by a statutory license and, for the avoidance of doubt, webcasting, audio services bundled with television programming, interactive services, and transmissions to business establishments.