At Drexel University and the Academy of Natural Sciences, accounting research services will verify the terms of each contract and determine whether the agreement complies with the prohibited definition of an exchange or contribution. If the contract meets the definition of a stock market transaction, it is classified by a fund type of 18 – Exchange Transactions and uses a fund number adapted to the source of funding (i.e. the federal government, the foundation, industry, etc.). Codification (CSA) 958-605-15-5A states that “when an asset transfer is an exchange in which a resource is provided (. For example, a public agency, foundation, capital company or other entity) receives reasonable value in return for the transferred funds or contribution, the nature of the resource provider does not take into account the disposition and terms of an agreement: C. all commitments, commitments and obligations relating to all products manufactured or sold and any service provided at any time by the company , including commitments, commitments and obligations relating to repayments, adjustments, quotas, repairs, trade, returns and guarantees, product liability, marketing and other rights; (a) Taking into account the contribution and disposal of the assets contributed to the company, on the date of this undercover, in addition to the company`s (i) assumption of the liabilities covered, the company will issue the debt note to social labs (which is immediately assigned to intermix and is held as a beneficiary according to the benefit of the Intermix) , (ii) $3,764,950 in cash by transfer to MSV, iii) $2,776,387 in cash, by providing funds immediately available to Intermix, iv) 1,598,747 common shares of the company to the MSV and (v) 4.024,192 common shares of the company to social laboratories (the shares are immediately distributed to Intermix). A contribution agreement is expected to contain several sections, including: For good and valuable consideration, whose maintenance and adequacy are heres not to be recognized, Intermix Media, Inc., a Delaware company (Intermix), MySpace Ventures LLC, a California limited liability company (MSV), and Social Labs, LLC, a limited liability company in Delaware (Social Labs and with Intermix and MSV) , Assignors), Inc., a delaware corporation (company), subject to and on the terms of this specific contribution agreement, dated February 11, 2005, by and under the company and the assignees (the contribution agreement), all rights, titles and interests of the funders and, if applicable, the agreements listed in Schedule A and which have contributed a portion of this agreement , as well as any changes and clarifications (contracts) related to it. Before ASC 958 – Not-for-Profit Entities, the University and the Academy of Natural Sciences classified all distinctions of the federal state, the federal states and municipalities as exchange transactions. This was consistent with the guidelines and the higher education industry as a whole. The argument was based on the idea that governments were not contributing.