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What does CUP stand for?

CUP stands for Comparable Uncontrolled Price (accounting)

This definition appears frequently and is found in the following Acronym Finder categories:

  • Business, finance, etc.

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Other Resources:
We have 153 other meanings of CUP in our Acronym Attic

Samples in periodicals archive:

The CRA raised substantial reassessments using prices paid by generic pharmaceutical companies ranging between $194 and $304 per kilogram of generic ranitidine which were used as a Comparable Uncontrolled Price (CUP).
482-3(a), the most commonly accepted methods for obtaining an arm's-length price are the: (1) comparable uncontrolled price (CUP) method; (2) resale price (RP) method; (3) cost plus (CP) method; (4) comparable profits method; and (5) profit split (PS) method.
Although present regulations contain the comparable uncontrolled price method, resale price method, and cost plus method, a large percentage of cases have been decided on the basis of an undetermined "fourth method.
21) These TPMs largely parallel the methods developed in 1994 for intercompany transfers of tangible and intangible property: ** Comparable uncontrolled services price method (CUSP)--similar to the comparable uncontrolled price (CUP) method for tangible property and the comparable uncontrolled transaction (CUT) method for intangible property.