Second, because customer base alone is not able to generate revenue, other assets in the company contribute their own support in order to generate revenue stream. Thus, contributory asset charge is applied. The contributory asset charge is the product of the asset’s fair value and the required rate of return on the asset. The contributory assets are working capital, PPE, location premium, trademarks, computer software, and assembled workforce. Please refer to ADDENDA E, F and G for computer software valuation details, assembled workforce valuation details and contributory asset charge details orderly.