However, there was no attempt to make revenue or cost allocations for other areas of overlap.
NYTD believed, for example, that it was having a substantial positive impact on the value of the New
York Times brand, especially by expanding its reach geographically. (Eighty-five percent of
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NYTimes.com readers were from outside the New York metropolitan area, compared to only 45
percent f the newspaper.) More concretely, by 2001 a substantial number of new newspaper
subscriptions were being ordered by people who first sampled the paper online, but NYTD received
no commission. On the other hand, NYTD’s financial position was helped considerably when, in late
2000, the highly profitable Digital Achieve Distribution business was transferred from the core to
NYTD.