Either in a regulated industry such as utilities or in a large corporate with multiple interrelated business with cross charges, clarity of cost and fairness of pricing are critical to the operations to our communities. We have calculated cost of capital using traditional CAPM and DCF method for utilities in North America and Australia. We also helped set the transfer pricing for business units that share resources within a large logistics enterprise in Australia. Implementation of the transfer pricing model has enabled not just clarity of accounting but also efficient allocation of resources.