C.C.A. 201405014 (Sept. 12, 2013)

(manufacturer paid retailers for products distributed through network of retailers, and retailers constructed display area in retail space for manufacturer's products to manufacturer's specifications; parties have agreement providing for repayment of all payments to manufacturer immediately if, within 15 years of constructing display area retailer no longer sells and maintains a full line of manufacturer's products and/or no longer provides servicing; payments made to retailers for construction of space need not be capitalized).