First BanCorp
First BanCorp is a publicly owned financial holding company located in San Juan, Puerto Rico.
Boyer (candy company)
Boyer is a candy company located in Altoona, Pennsylvania.
The factory is located in the downtown district.
Transzap
Transzap is an Epayables, accounts payable automation, business intelligence software and information technology services company located in Denver, Colorado.
Bend Radio Group
Bend Radio Group is a local radio station company located in the Bend, Oregon.
M. A. Hanna Company
M. A. Hanna Company was an iron ore processing company located in Cleveland, Ohio, United States.
Henry Pratt Company
Henry Pratt Company is an American manufacturing company located in Aurora, Illinois.
TKO Software
TKO Software was a video game developer founded in 2002 in Santa Cruz, California, United States by Jacob Hawley and Michael Songy.
TKO Software created  (2003) and the multiplayer portion of  (2004), both for Electronic Arts.
The company created content for EA's , and multiple mobile and handheld titles, including  for Nokia's N-Gage and mobile versions of "TenchuGauntlet" and an adventure game based on the movie "The Hitchhiker's Guide to the Galaxy".
The company was working on video games based upon the 2005 film "Sahara", and upon "Logan's Run".
In 2004, TKO Software sold back the multiplayer rights of "Ashen Empires" to refocus on its core business.
In January 2005 TKO Software shut down its PC and console games development studio, located in Santa Cruz, leading to the loss of around 60 jobs.
The rest of the company's studios closed down shortly afterwards in August 2005.
Palace Entertainment
Palace Entertainment is an American amusement and entertainment company located in Newport Beach, California.
Cushman (company)
Cushman is a manufacturer of industrial, personal, and custom vehicles.
It is currently based in Augusta, Georgia, United States, and is owned by Textron.
Azercell
Azercell is a mobile telecommunications company, located in Baku, Azerbaijan.

Question: Are both Cushman (company) and TKO Software located in the same country?
Answer: yes