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What Are the Criteria Established by Statement of Position 98-02

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What are the criteria established by Statement of Position 98-02 for allocation of costs that involve fund raising?


Definitions:

International Harvester

International Harvester was a company specializing in agricultural machinery, construction equipment, and vehicles, known for its tractors and trucks.

Clayton Act

A U.S. antitrust law, enacted in 1914, aimed at preventing anticompetitive practices in their incipiency and protecting trade and commerce against unlawful restraint and monopoly.

Antitrust Violations

Activities that reduce or prevent competition, deemed illegal under antitrust laws designed to promote fair competition.

Sherman Act

A landmark federal statute in the field of United States antitrust law passed by Congress in 1890 to preserve free and unfettered competition as the rule of trade.

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