In FYE 2011, IRS closed over 4.7 million cases in their highly successful Automated Underreporter Program (AUR).

FORBES: IRS Notices & Letters: It's Stop the Machine Time Again

In addition to the retail price (MSRP), the manufacturer also attempts to estimate the average unit retail price (AUR).

FORBES: Pricing Part 3: How Does A Brand Know When The Price Is Right?

The school's business and enterprise teacher Tim Williams said the cows were in an ideal place to give companies maximum exposure as Gelli Aur Country Park is popular with hundreds of visitors.

BBC: The idea has won the pupils first prize in a competition