Related to SSCOA

Atlas means Automated Transportation Logistics Activity System. ATLAS is a computerized information system to which all Shippers have access upon request. ATLAS enables Shippers to nominate and release product and to monitor and coordinate the movement of Petroleum Products while on Carrier's system.
lone parent means a person who has no partner and who is responsible for and a member of the same household as a child or young person;
SPE means any bankruptcy-remote, special-purpose entity created in connection with the financing of settlement float with respect to customer funds or otherwise.
JV means Joint Ventures
Parent means a “parent corporation,” whether now or hereafter existing, as defined in Section 424(e) of the Code.

SSCOA definition