| Katrell Cooper, a 16-year-old venturer from Utah, who works at the BMX center here, turned up her nose at the Girl Scouts. |
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| Each venturer uses its own property, plant and equipment and carries its own inventories. |
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| Rather, each joint venturer holds the right to a share of the results generated by the activities of the joint venture. |
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| A parent or its subsidiary may be an investor in an associate or a venturer in a jointly controlled entity. |
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| The profit or loss of the venturer includes the venturer's share of the profit or loss of the jointly controlled entity. |
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| The contractual arrangement may identify one venturer as the operator or manager of the joint venture. |
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| Each venturer usually contributes cash or other resources to the jointly controlled entity. |
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| Such a requirement ensures that no single venturer is in a position to control the activity unilaterally. |
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| Each venturer bears its own costs and takes a share of the revenue from the sale of the aircraft, such share being determined in accordance with the contractual arrangement. |
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| However, if the corporate venturer is jointly liable with other co-venturers, only its appropriate portion of the indebtedness would be so included. |
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| The venturer shall recognize the full amount of any loss when the contribution or sale provides evidence of a reduction in the net realisable value of current assets or an impairment loss. |
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| The parties are and will at all times remain independent and are not and will not represent themselves as the agent, joint venturer or partner of the other party or as being related to the other party. |
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| Joint venture arrangements that involve the establishment of a separate entity in which each venturer has an interest are referred to as jointly controlled entities. |
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| The determination of whether a corporation is a member of a partnership or a joint venturer can only be answered in light of the facts of the particular case. |
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| Each venturer uses the pipeline to transport its own product in return for which it bears an agreed proportion of the expenses of operating the pipeline. |
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| However, paragraphs 28 and 29 in Section 3055 also provide explicit guidance when the contributing venturer receives cash or other assets that do not represent a claim on the assets of the joint venture. |
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| In determining value in use, the venturer estimates future cash flows from the asset on the basis of continuing use of the asset and its ultimate disposal by the joint venture. |
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| He was a successful Merchant Venturer and when in 1613 he was appointed surveyor-general of the customs, it was a case of poacher turned gamekeeper. |
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