成本分摊协议活动的一些好处是可以提前预约，而其他安排将是不确定的。
Some benefits of the CCA activity can be determined in advance, whereas others will be uncertain.
成本分摊协议是一种契约安排，而不是不同的法人实体或固定经营者都必须参与的业务。
CCA is a contractual arrangement rather than necessarily a distinct juridical entity or fixed place of business of all the participants.
在开发成本分摊协议下，在开发的无形资产或有形资产中每个参与者接收分享股份的权利。
Under a development CCA, each participant receives a share of rights in the developed intangible(s) or tangible asset(s).
在开发成本分摊协议下，在开发的无形资产或有形资产中每个参与者接收分享股份的权利。
Under a development CCA, each participant receives a share of rights in the developed intangible(s) or tangible asset(s).
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