The charge is an operating expense for both the company`s standard financial reports in accordance with GAAP and for all non-GAAP results. In a conference call, executives said this was the result of the termination of the current reseller agreement between Salesforce and Salesforce.org. Salesforce, the for-profit company, has provided free or heavily reduced software to Nonprofit Salesforce.org customers and education through a reseller agreement between the two companies. Customers Salesforce.org also purchased support contracts of at least one year directly from Salesforce. Salesforce says it will now serve customers Salesforce.org through a new business entity responsible for distributing, marketing and customer service of its software to the associative and educational communities. „reseller“: Sage Software Australia Pty Ltd, Sage Software Canada Ltd, Sage Software, Inc. or a licensed reseller of the latter. Under this accounting rule, Salesforce must account for a loss for a pre-existing contractual relationship, such as the reseller agreement, where, from Salesforce`s perspective, the contract is adverse to current market transactions for identical or similar products and services. Salesforce will also verify whether the sub-sales contract contained settlement provisions before its loss at the close of the financial statements was realized. „By accounting standards, the $200 million amortization is a separate transaction from the business combination and will end based on the value Salesforce.org is allocated to the parent company`s financial statements at $100 million,“ said Paul Chaney, professor of accounting at Vanderbilt University at MarketWatch. „The irony is that if the termination of the reseller contract was not recognized by Salesforce.com, the $200 million would probably have ended up on the balance sheet as a goodwill, a bonus for Salesforce.org. The termination of the contract thus reduces the disclosure of the potential overvaluation in the books of Salesforce.com. Full agreement.

This agreement reflects the comprehensive and final agreement between the parties and replaces, integrates and replaces all prior and simultaneous communications, negotiations and agreements regarding the purpose of this agreement. Compensation by dealers. The reseller undertakes to apply the terms of its resale agreements with the customer under this agreement and to inform DeczDc of a known violation of these conditions. The reseller defends, at its own expense, der-fighting DezA and its affiliates, directors, executives and employees („SFDC, SFDC, SDC, SDC“, an unconfirmed party, and keeps the parties to the SFDC free and free of any „no“ damage; costs (including, but not limited, reasonable legal fees and fees) or amounts agreed in a monetary account arising from or related to such a claim, to the extent that the fee is collected or collected by a client in connection with services resold by a reseller under this agreement, or (ii) a third party that is not a customer and is based on the dealer`s negligence or wilful misconduct or this contract by the dealer. This reseller agreement (the „agreement“) will be entered into on January 30, 2009 (the „Effective Date“) of salesforce.org, a California-based not-for-profit non-profit company based in The Landmark, One Market, Suite 300, San Francisco, California 94105 („reseller“), and salesforce.com, Inc., a Delaware-based company based in Landmark-One Market, Suite 300 San Francisco, California 94105 („SFDC“).