Electronic Timing, Inc. (ETI), manufactures integrated circuits to capitalize on the complex mixed-signal design technology and has recently entered the market for frequency timing generators, or silicon timing devices, which provide the timing signals or "clocks" necessary to synchronize electronic systems. Its clock products originally were used in PC video graphics applications, but the market subsequently expanded to include motherboards, PC peripheral devices, and other digital consumer electronics, such as digital television boxes and game consoles. ETI also designs and markets custom application-specific integrated circuits (ASICs) for industrial customers. The ASICs design combines analog and digital, or mixed-signal, technology.

Recently, the company designed a new computer motherboard. The company's design is both more efficient and less expensive to manufacture, and the ETI design is expected to become standard in many personal computers. ETI sold the design to an outside firm. The sale of motherboard design was completed for an after-tax payment of $30 million.

Q. What are the main ideas from the case above?