I have attached two files.1. Final case planning - On this attachment, there is a link you should open( a Delloittelink) There are multiple cases on that link. I am supposed to do any two cases...

Last Name:    5
Name:
Professor:
Course:
Date:
Title: Final Case Planning Day— Case 18-1
Advanced Accounting
    Memorandum
To:
From:
Date:
Re: Analyzing the Case Study of Coffee Co. (18-1)
1) Description of the Case and Issues
In this case, Coffee Co. is a company, which is a global distributor of organic coffee beans and teas. The company is registered with the Securities and Exchange Commission (SEC) in the United States. The operations of the company are mainly in United States, South America and Canada.
The company is trying to focus on coffee products only. It has entered into an agreement with Nature’s Beverage. Natures Beverage is a distributor of food in the United States (Deloitte). It has been looking for opportunity to increase its volume of international business. The registrant is liable to work in accordance with the norms of the SEC (SEC).
The company has provided Nature’s Beverage with a sublicense for granting it the right to distribute the local tea brand of the company. Herbal T is the local tea brand of the company, which the company is trying to sell in the South America. After the granting of sublicense, Nature’s Beverage will be selling Herbal T in South America on behalf of the company.
The existing customer contracts have been transferred to Nature’s Beverage. In addition to that, the company has retained all the employees of Nature’s Beverage and has taken over on all its distribution capabilities. The transaction with Nature’s Beverage was completed on March 1, 2018. The company has charged a sublicense fee of $ 3 million and has incurred a total cost of $50000 (Deloitte).
The main issues in the case is that the transaction does not meet the definition of business. The company had entered into an agreement for the purpose of distribution of its products. It has also granted a sublicense for the same at a cost of $3 million. In order to be a successful market entity, such kinds of collaborative business practices are effective (Deloitte).
However, the issue rose in the case of Coffee Co., when in spite of paying $3mn to Nature’s Beverage for distributing the former’s Herbal T in South America, Coffee Co. retained all the distribution...