The problem is that, once you get four or five fractional people, the stakeholders think that you have a team, where in fact all you have is effectively one full-time person, if not less.

问题在于，如果你的成员是四、五个只能部分参与项目的人，项目干系人会认为你拥有一个完整的团队；而实际上，他们最多相当于一个全职投入的人，如果不是更少的话。

youdao

Clubs that offer "fractional ownership" of jets have been popular for some time, and now the concept has extended to other high-end luxuries like exotic cars and fine art.

提供“部分所有权”的俱乐部曾经风靡一时，现在这个概念被沿用到像进口车和优雅的艺术品这些高档的奢侈品中。

youdao

Alongside this “selective extravagance” is the growth of “fractional ownership”: time-shares in luxury goods and services formerly available only to those paying full price.

这种“有选择性奢侈消费”的“少量奢侈品拥有者”人数保持增长。 以前仅为全价购物的传统主顾提供的服务，现在他们也能够享有。

youdao

"In the major time-share developments, the major fractional developments or full ownership, more than half of those purchases are from Americans."

VOA: special.2011.06.13

But the estate's charitable deduction for the remainder of the art gift is based on the lower value at the time the fractional gift began.

FORBES: Magazine Article

And he could time his fractional gifts so they'd all be deductible the year he made them, or the next five years (gifts of appreciated property can reduce your gross income by only 30% a year).

FORBES: Will Democrats Ride To Museums' Rescue?

An even bigger hit is that the new law locks the artwork's value (for deduction purposes) in at the time of the initial fractional gift.

FORBES: Will Democrats Ride To Museums' Rescue?