one minute you are an expert in engineering, one minute you are an expert in accounting. That is quite the skill set.
Bizarre gaslighting. I’ve claimed neither.
If ASR / Amir were to start selling the devices, than [sic] you could claim it was a gift.
Bizarre logic. A gift is received. Subsequent sale has no bearing at all.
As ASR sells nothing, markets nothing, it would be a hard stretch to consider the units sent as "input" to their end product.
Their end product is published testing, a supply of review units could certainly be considered an input. But I didn’t state that, my expertise is legal/regulatory (not accounting) and I said—correctly—material consideration. My recommendation was not that they shouldn't accept review units, but that they operate transparently—declaring gift vs loan and maintaining a register of the former. What they do is their business of course, but how I regard their unusual ethical claims is mine.
So 55 steps down now, 201 to go. Don’t expect me to follow along though, your journey is your own. 😉