Examlex
Which one of the following is not a method used to set transfer prices?
Retained Earnings
The portion of a business's profits not distributed to shareholders but reinvested in the business or held for future use.
Surplus Cash
Excess funds that a company retains over its necessary working capital and capital expenditure requirements, often available for investment or distribution.
Dividends
A portion of a company's earnings distributed to shareholders, often in the form of cash or additional stock.
Internal Revenue Code
The comprehensive set of tax laws in the United States, governed by the Internal Revenue Service (IRS), that dictates federal tax obligations.
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