* 3rd party pricing for arm’s length evidence.
* Internal and external comparisons in similar markets.
* Common for commodity-type product transfers.
* Adjusts resale price by a comparable gross margin.
* Suited for low-value added goods.
* Adds a comparable gross mark-up to costs.
* Adjusts for differences in functions, assets, and risks.
* Applied in integrated settings with valuable intangibles.
* Residual profit divided based on contributions.
* Frequent due to simplicity.
* Uses operating profit margins or net cost plus as common indicators.