If you made nondeductible (and therefore nontaxable) contributions to your traditional IRA, you have to treat each distribution (including a conversion to a Roth IRA, if applicable) as one part nontaxable return of cost basis (your nondeductible contributions) and one part taxable earnings.
Product defects are generally put into three categories: design defects, manufacturing defects and marketing defects. Marketing defects are defects in the manner in which a product is sold. This type of defect can include inadequate warnings and/or instructions. Design defects are in a manner of speaking, intended. This type of defect is inherent in the design of the product.
Typically the cause can be identified as a: 1  design deficiency - when the mechanical, electrical or other components of the design have a problem that caused the mishap. 2  equipment malfunction - when the machine operated incorrectly. 3  manufacturing defect - when the material or assembly has an issue that causes it to fail.