Glossary · Methods & benchmarking
Methods & benchmarking terms explained
Choosing a method and defending the range behind it is where most reviews concentrate. These entries explain each OECD method, how a benchmarking study is actually built from comparables screening to the interquartile range, and the adjustments that keep a tested party comparable to the set it is measured against.
25 terms
- Arm's Length Range
- Benchmarking Database
- Berry Ratio
- Best Method Rule
- Comparability Adjustment
- Comparability Analysis
- Comparable Companies
- Comparable Uncontrolled Price Method
- Cost Plus Method
- Full Cost Mark-Up
- Functional Analysis
- Interquartile Range
- Mark-Up on Total Costs
- Multiple Year Data
- One-Sided Method
- Operating Margin
- Profit Level Indicator
- Profit Split Method
- Resale Price Method
- Return on Assets
- Safe Harbour
- Secret Comparables
- Tested Party
- Transactional Net Margin Method
- Working Capital Adjustment
From definitions to calculated intercompany numbers
Understanding the terminology is the starting point; producing figures that survive review is the work. Our tools calculate intercompany charges, benchmark financing rates and reconcile balances from your own ledger data, so each number you file traces back to the policy and the source records behind it.