In these deals Elan joins another drug company in a joint venture, makes a cash investment in the venture, then gets some or all of the cash back in the form of a license or contract fee spread over the agreement for Elan technology.

FORBES: Elan's spin

Appeals, contestations, audit cost (both provider and insurer driven), reconciliations, contract loading, software license costs, as well as general administration, network development, marketing, commissions and profit all are major factors why private insurance administrative costs are higher.

FORBES: The Myth of Medicare's 'Low Administrative Costs'

Another case, set to go to trial in Las Vegas in early 2009, alleges an oral contract promised three fixers 5% of the Macau operations for helping find a license partner.

FORBES: Year of the Rat

And after it announced plans to buy the Atlantic Club in New Jersey, the company and the casino became entangled in a contract dispute, with Atlantic Club expressing reservations in a court filing about PokerStars' ability to win a license.

WSJ: PokerStars, Online Gambling Bet on Return to U.S.