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  2. Advance pricing agreement - Wikipedia

    en.wikipedia.org/wiki/Advance_pricing_agreement

    An advance pricing agreement ( APA) is an ahead-of-time agreement between a taxpayer and a tax authority on an appropriate transfer pricing methodology (TPM) for a set of transactions at issue over a fixed period of time [1] (called "Covered Transactions"). Most APAs involve U.S. taxpayers and the US Internal Revenue Service (IRS), but APAs are ...

  3. Open access - Wikipedia

    en.wikipedia.org/wiki/Open_access

    Open access logo, originally designed by Public Library of Science. A PhD Comics introduction to open access. Open access ( OA) is a set of principles and a range of practices through which research outputs are distributed online, free of access charges or other barriers. [1]

  4. Software license - Wikipedia

    en.wikipedia.org/wiki/Software_license

    Many stipulate financial penalties if the service falls short of the agreed standard. SLAs often cover such aspects as availability, reliability, price, and security using quantifiable metrics. [40] Multi-tier SLAs are common in cloud computing because of the use of different computing services that may be managed by different companies. [41]

  5. Wikipedia:Citing Wikipedia - Wikipedia

    en.wikipedia.org/wiki/Wikipedia:Citing_Wikipedia

    The following examples assume you are citing the Wikipedia article on Plagiarism, using the version that was submitted on July 22, 2004, at 10:55 UTC, and that you retrieved the article on August 10, 2004, except as otherwise noted. APA style. Citation in APA style, as recommended by the American Psychological Association: Plagiarism. (n.d.).

  6. Cost-plus contract - Wikipedia

    en.wikipedia.org/wiki/Cost-plus_contract

    Cost-plus contract. A cost-plus contract, also termed a cost plus contract, is a contract such that a contractor is paid for all of its allowed expenses, plus additional payment to allow for a profit. [1] Cost-reimbursement contracts contrast with fixed-price contract, in which the contractor is paid a negotiated amount regardless of incurred ...

  7. Fee - Wikipedia

    en.wikipedia.org/wiki/Fee

    A service fee, service charge, or surcharge is a fee added to a customer's bill. The purpose of a service charge often depends on the nature of the product and corresponding service provided. Examples of why this fee is charged are: travel time expenses, truck rental fees, liability and workers' compensation insurance fees, and planning fees.

  8. Service-level agreement - Wikipedia

    en.wikipedia.org/wiki/Service-level_agreement

    A service-level agreement is an agreement between two or more parties, where one is the customer and the others are service providers. This can be a legally binding formal or an informal "contract" (for example, internal department relationships). The agreement may involve separate organizations or different teams within one organization.

  9. Transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_pricing

    e. Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been ...

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