Transfer Pricing

How to Record IC Outsourcing Fees

Accounting for fees paid to an affiliate for managed outsourcing services under a cost-plus arrangement.

Account NameTypeDebit ($)Credit ($)
Outsourced Service Expense (Intercompany)Debit45,000.00-
Intercompany Accounts PayableCredit-45,000.00

💡 Accountant's Note

Records the service charge from a group member providing operational outsourcing support, including the agreed arm's length markup.

Practitioner & Systems Framework

💻 ERP Architecture

Set up a recurring intercompany billing profile linked to the service level agreement (SLA).

⚠️ Audit Flags

Lack of evidence that services were actually rendered or benefit received.

📄 Required Documentation

Service Level Agreement, monthly performance reports, and cost-plus calculation sheet.

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Expert Analysis by Qusai Ahmad

General Accountant Supervisor & IFRS Specialist

Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.

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