Abstract: This invention relates to the prefetching of content items, for example, prefetching of videos, to make the content items accessible from a local data store (118) of the mobile device (112). A processor (114) determines for each of the multiple content items a benefit value associated with an access time. The processor (114) also determines for each of the multiple content items an estimated prefetching cost associated with a prefetching time. Then, the processor (114) selects one of the multiple content items for downloading at the associated prefetching time based on the benefit values and the prefetching cost at the prefetching time. This way, the prefetching can be managed such that the most useful content item which the user will likely access soon are downloaded while at the same time minimising the cost.

Abstract: A database tracks acquired and relinquished assets and permits assets to be combined for like kind exchanges to realize a tax benefit. Relinquished assets that have been depreciated to recover a tax benefit are matched with acquired assets and a like kind exchange takes place though a qualified intermediary. The tax basis for the relinquished assets is transferred to the acquired assets and a further tax benefit is obtained. A processing engine provides notification of transaction details to appropriate parties, and records completed transactions. A qualified intermediary conducts the like kind exchanges to provide a buffer between the asset manager and realizations resulting from exchange transactions. A trustee bank provides finding for purchase and sale of assets, and all transaction information is recorded in a database suitable for providing required regulatory reports.

Abstract: A database tracks acquired and relinquished assets and permits assets to be combined for like kind exchanges to realize a tax benefit. Relinquished assets that have been depreciated to recover a tax benefit are matched with acquired assets and a like kind exchange takes place though a qualified intermediary. The tax basis for the relinquished assets is transferred to the acquired assets and a further tax benefit is obtained. A processing engine provides notification of transaction details to appropriate parties, and records completed transactions. A qualified intermediary conducts the like kind exchanges to provide a buffer between the asset manager and realizations resulting from exchange transactions. A trustee bank provides finding for purchase and sale of assets, and all transaction information is recorded in a database suitable for providing required regulatory reports.