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- Q17081356 subject Q8652953.
- Q17081356 abstract "Internal rent is a form of transfer pricing where a company owning its own premises forces single departments in that company to pay rent for the real estate they use. This is typically organized by one department — the holding department — functioning as a landlord, while the other departments — the occupying departments — functioning as tenants.One study lists two advantages with internal rents: It requires the occupying department to "contribute" an amount to the business equivalent to the open market rental value of the space that it occupies. This prevents the treating of space as a free good and, as an individual profit centre, each department will then rationalise its holdings to minimise its costs. The second advantage is from a strategic viewpoint: by charging an asset rent, the holding department can identify the performance of its real estate holdings. This can then be compared to an internal or external benchmark to help determine whether the company has adopted the most efficient tenure pattern for its properties.↑".
- Q17081356 wikiPageExternalLink 14630010110811634.
- Q17081356 wikiPageWikiLink Q1375940.
- Q17081356 wikiPageWikiLink Q157171.
- Q17081356 wikiPageWikiLink Q2233817.
- Q17081356 wikiPageWikiLink Q2630687.
- Q17081356 wikiPageWikiLink Q46737.
- Q17081356 wikiPageWikiLink Q618532.
- Q17081356 wikiPageWikiLink Q646278.
- Q17081356 wikiPageWikiLink Q684740.
- Q17081356 wikiPageWikiLink Q816754.
- Q17081356 wikiPageWikiLink Q864631.
- Q17081356 wikiPageWikiLink Q8652953.
- Q17081356 wikiPageWikiLink Q972347.
- Q17081356 comment "Internal rent is a form of transfer pricing where a company owning its own premises forces single departments in that company to pay rent for the real estate they use.".
- Q17081356 label "Internal rent".