The Major Factors to Consider in Distinguishing Between Jointly Controlled

The major factors to consider in distinguishing between jointly controlled operations and jointly controlled assets are:

A) whether the venturers receive revenue from the sale of a joint product or the output from the assets
B) whether the entity is structured as a company or a trust
C) who owns,and the manner of control over,the assets being used in the joint venture
D) both A and C