31.   Under the tax scheme, independent producers who sold natural gas directly from their wells calculated the deduction according to a percentage of their actual sale price.

32.   Turner has set his investment team to looking for alternatives to an actual stock sale.

33.   With Garageband.com, the development costs are directly related to actual sales, he said.

34.   Actual sales, however, were much lower.

35.   But actual sales have been much lower, U.S. officials say.

36.   Companies were more concerned with sales targets and collecting payments rather than actual sales.

37.   Ford says the actual sale is made by a dealer after customers choose a vehicle, pay a deposit online and are referred to a local dealership.

38.   However, actual sales were hampered by customer requests for deferred delivery.

39.   In such cases, no actual sale need be proven to convict a person of trafficking.

40.   No actual sale needs to be proved.