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(1) To make visible; to draw. The term comes from the graphics world where a rendering is an artist's drawing of what a new structure would look like. In computer-aided design (CAD), a rendering is a particular view of a 3D model that has been converted into a realistic image. It includes basic lighting such as Gouraud shading as well as more sophisticated effects that simulate shadows, reflection and refraction. It may also include the application of textures to the surfaces. See Gouraud shading, Phong shading, texture mapping and rapid prototyping.
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| 482-9(b)(2), these services will qualify for SCM if the taxpayer reasonably concludes in its business judgment that the services do not contribute significantly to key competitive advantages, core capabilities, or fundamental chances of success or failure in one or more trades or businesses of the renderer, the recipient, or both. ISD Realtime Renderer lets designers create dynamic, photorealistic images and animations of digital models in real time. The value of our product has fallen, and the renderer is going to have to make that up on the front end [by raising fees]. |
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