Payment Transfer Pricing — Buy-in

"We have to bridge the gap," Leo insisted. "We need to document every 'residual' benefit. How much of the future value comes from the old code we're transferring versus the new code the Swiss team will write themselves?"

"We used the ," argued Sarah, the CFO. "We looked at what competitors paid for similar software. It’s a clean $50 million." buy-in payment transfer pricing

The "buy-in"—or Platform Contribution Transaction (PCT) payment—was the price the Swiss entity had to pay for the right to use Aether’s existing "Lumina" code base. It was the entry ticket to their new cost-sharing arrangement. "We have to bridge the gap," Leo insisted