cost plus method definition

cost plus method means a transfer pricing method using the costs incurred by the supplier of property (or services) in a controlled transaction; an appropriate mark-up is added to these costs, to make an appropriate profit in light of the functions performed (taking into account assets used and risks assumed) and the market conditions; the price, after adding the mark-up to the proper cost base, may be regarded as an arm’s length price of the original controlled transaction;
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cost plus method means a method in which the mark up on the costs directly and indirectly incurred in the supply of goods, property or services in a controlled transaction is compared with the mark up on those costs directly or indirectly incurred in the supply of goods, property or services in a comparable uncontrolled transaction;
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cost plus method means the transfer pricing method under which the mark up on the costs directly and indirectly incurred in the supply of property or services in a controlled transaction is compared with the mark up on those
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More Definitions of cost plus method

cost plus method means determining the terms and price of controlled transaction by comparing its gross profit margin to the gross profit margin of a comparable independent transaction;
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cost plus method means the regulated pricing method described in regulation 10(6);
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cost plus method means the regulated pricing method described in regulation 10(6); “original contract price” has the meaning given in paragraph 1(2);
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Related to cost plus method

  • Alternative method means any method of sampling and analyzing for an air pollutant that is not a reference or equivalent method but that has been demonstrated to the satisfaction of the commissioner and the U.S. EPA to, in specific cases, produce results adequate for a determination of compliance.

  • Reference method means any direct test method of sampling and analyzing for an air pollutant as specified in 40 CFR 60, Appendix A*.

  • Standard Methods means the examination and analytical procedures set forth in the most recent edition of "Standard Methods for the Examination of Water and Wastewater" published jointly by the American Public Health Association, the American Water Works Association, and the Water Pollution Control Federation.

  • Acceptable earned value management system means an earned value management system that generally complies with system criteria in paragraph (b) of this clause.

  • Method Detection Level or “MDL” means the minimum concentration of an analyte (substance) that can be measured and reported with a ninety- nine percent (99%) confidence that the analyte concentration is greater than zero (0) as determined by procedure set forth in 40 CFR 136, Appendix B. The method detection level or MDL is equivalent to the LOD.

  • Payment Method means a payment method that Stripe accepts as part of the Stripe Payments Services (e.g., a Visa credit card, Klarna).

  • Methodology means a document describing how a designated benchmark administrator determines a designated benchmark;

  • Open type traction battery means a liquid type battery requiring refilling with water and generating hydrogen gas released to the atmosphere.

  • Semi-annual (2/Year) sampling frequency means the sampling shall be done during the months of June and December, unless specifically identified otherwise.

  • Non-Network means any hospital, day care centre or other provider that is not part of the network.

  • BT Network means the communications network owned or leased by BT and used to provide a Service.

  • Yearly (1/Year) sampling frequency means the sampling shall be done in the month of September, unless specifically identified otherwise in the effluent limitations and monitoring requirements table.

  • Approved laboratory means a laboratory that is listed in the national conference of interstate milk shipments list of sanitation compliance and enforcement ratings distributed by the United States food and drug administration and as approved by the director.

  • Testing laboratory means a laboratory, facility, or entity in the state that offers or performs tests of cannabis or cannabis products and that is both of the following:

  • Selective Routing is a service which automatically routes an E911 call to the PSAP that has jurisdictional responsibility for the service address of the telephone that dialed 911, irrespective of telephone company exchange or Wire Center boundaries.

  • Direct Cost means a cost not to exceed the cost of labor, material, travel and other expenditures to the extent the costs are directly incurred to provide the relevant assistance or service. “Direct Cost” to the Acquirer for its use of any of a Respondent’s employees’ labor shall not exceed the average hourly wage rate for such employee;

  • Local Area Network or “LAN” means the infrastructure that enables the ability to transfer IP services within Sites (including data, voice and video conferencing services).

  • Applicable Wages means the basic straight time wages for all hours worked, including:

  • Method means “a manner of proceeding” or “a procedure based on a system of rules for the acquisition of knowledge or practical results”. Mathematics is the science or teaching of numbers, figures and sets, abstractions therefrom, the possible linkages and relations between them. A manner of proceeding, or a procedure in the field of mathematics is also called a (mathematical) algorithm. The latter term occurs much more frequently than the term “mathematical method”, especially in the literature (and also in U.S. patent law).

  • Settlement Method means, with respect to any conversion of Notes, Physical Settlement, Cash Settlement or Combination Settlement, as elected (or deemed to have been elected) by the Company.