A partnership acquired game "engines" (i.e., programs that would become functional games when graphic "shells" were added) at the end of 1993. The taxpayer successfully submitted that developers of the games constituted the "other persons" referred to in s. 13(27)(d)(ii), with the result that it was not relevant that the engines were not delivered to the vendor of the software or the partnership at the end of 1993. In addition, the developers, as the "other persons", used the engines to create game shells so that games could then be sold commercially. Rip T.C.J. stated: