These transactions are highly interrelated with each other; the transaction in which DSST purchases component parts (gas generants and metal parts) from DC for manufacturing inflators, the transaction in which DSST pays a royalty to DC as a consideration for the licensed manufacturing technology and know-how used in the manufacturing activities for inflators, the transaction in which DSST pays service fees to DC as a consideration for the services such as the technical instructions in the manufacturing activities for inflators and the transaction in which DSST sells its manufactured inflators to DC. Therefore, we analyze the combined effect of these multiple transactions under the TNMM.