Apparatus and method for operating a cold storage facility as a master limited partnership

• US 8,533,077 B1
• Filed: 06/04/2012
• Issued: 09/10/2013
• Est. Priority Date: 06/24/2011
• Status: Active Grant

• Current Assignee: American Infrastructure Funds LLC
• Original Assignee: American Infrastructure Funds LLC
• Inventors: Carbone, Matthew P., Leung, Edmond G.
• Primary Examiner(s): Frenel, Vanel
• Application Number:
  US13/488,335
• Time in Patent Office: 463 Days
• Field of Search: 705/30, 701/208
• US Class Current: 705/30
• CPC Class Codes: G06Q 10/00 Administration; Management

Abstract

A computer readable storage medium includes a master limited partnership module with instructions to distinguish a cold storage facility real estate owner from a cold storage facility service operator. The receipt of cold storage rental fees and cold storage service fees is tracked. The cold storage rental fees, but not the cold storage service fees, are attributed to the cold storage facility real estate owner. Master limited partnership income is distributed based upon the cold storage rental fees.

Claims

1. A computer, comprising:

a processor; and

a memory connected to the processor, wherein the memory stores a master limited partnership module with instructions executed by the processor to

distinguish a cold storage facility real estate owner from a cold storage facility service operator;

track the receipt of cold storage rental fees and cold storage service fees;

attribute the cold storage rental fees, not the cold storage service fees, to the cold storage facility real estate owner; and

distribute master limited partnership income based upon the cold storage rental fees.

2. The computer of claim 1 wherein the master limited partnership module further comprises instructions to ascribe the cold storage service fees to the cold storage facility service operator.