CCMs are used to develop future benefits, such as tangible or intangible assets, or to provide intra-group services. Multinational enterprises use CCMs to share the costs and risks associated with the development of intangible assets. These activities involve risks as the expected benefits may not be realized. For example, it is not certain that research and development will lead to the creation of intangible value that can be valued by the participants. Given the risk involved, the allocation of expected costs and benefits may be a preferred approach. In addition, a single associated enterprise may not have the resources or capacity to carry out the development itself individually. Another advantage of a CSF is the flexibility to contribute in the form of tangible assets, intangible assets and services. A CSF may provide that participants have the exclusive right to value the intangible intangible in certain countries or regions. . . .