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Buy-in payments occur in a Cost Contribution Arrangement (i.e., a framework agreed by several enterprises to share the costs and risks of certain "activities", such as R&D, manufacturing, etcetera, as well as to determine the nature and extent of the interest of each CCA participant as the result of the activities)

Buy-in payments are made by new 'participants' in an already existing CCA with the aim of obtaining an interest in any results of prior CCA activities.

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Q: What does the accounting term buy in payment mean?
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