He estimates that non-Jewish customers accounted for 20 percent of the sales.

Of the $125 million that is more than a month late, residential customers account for about 30 percent, or $37.5 million.

Dell said large corporate, government and educational customers accounted for half of its sales, or $286 million.

The primary customers usually will account for the lion's share of the business.

Both supplier and customer must still account for VAT at the time of supply using the rules in the rest of this guide.

Non-IBM customers had originally accounted for only 10% of their output, but was now standing at 30% and growing.

Both you and your customer must account for VAT if the customer is a taxable person.

The company's principal customers are accounting firms, law firms and corporations, which use its data to keep abreast of changes in the tax law.

Now sales are down about 10 percent, and American customers account for just one-fifth of Classic's business, according to Richard Murphy, the company's general manager.

Fund companies that sell directly to investors are also trying to give their customers account information on line, and even to allow them to move money among funds.