📚
Inter-Company Transactions
Operations
Rules for services between subsidiaries. Requires written agreements, fair market value pricing, and proper documentation.
Key Points
- ✓ Written service agreements required
- ✓ Fair Market Value (FMV) pricing mandatory
- ✓ Proper invoicing between entities
- ✓ Separate accounting for each entity
- ✓ Groundskeeping serves other subsidiaries