23 . Business Combinations In accordance with the applicable accounting guidance for the consolidation of variable interest entities, we analyze our variable interests, including equity investments, to determine if an entity in which we have a variable interest is a variable interest entity. Our analysis includes both quantitative and qualitative reviews. We base our quantitative analysis on the revenues for each customer or type of customer of the entity, and our qualitative analysis on our review of the design of the entity, its organizational structure , in cluding decision-making ability , and relevant financial agreements. We also use our quantitative and qualitative analyses to determine if we must consolidate a variable interest entity as its primary beneficiary. Our variable interest entities are described in more detail in footnote 1 ,   Organization and Basis of Interim Presentation .  Based on the evaluation of our Spirit- Progresstech joint venture in the first quarter, the Company has made the determination that the Company has the power to direct the activities of Spirit- Progresstech . This determination was made based on the amount of revenue Spirit- Progresstech derives from Spirit in relation to the entire revenue generating activities of SPLLC. Due to a continuing growth of revenues from Spirit and revised expectations of gaining business outside of the Spirit relationship, it was det ermined that Spirit is now the primary b eneficiary of SPLLC. The financial risk of involvement with SPLLC, is limited to our $ 2.8 equity interest in the joint venture as of June 27, 2013 . Beneficial interest holders of SPLLC have no recourse to general credit or assets of Spirit . In the course of consolidation, all activities between SPLLC and Spirit have been eliminated. The resulting impact to Spirit's financial position and cash flow is immaterial to the financial statements as a whole.