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1. True-up Mechanism: Procedures for adjusting estimated costs against actual costs, used when estimates are used for initial allocations

2. GST Treatment: Specific provisions regarding GST implications, required when services are taxable under GST

3. Intercompany Billing Procedures: Detailed billing procedures, needed for arrangements between group companies

4. Confidentiality: Provisions for protecting sensitive cost information, needed when dealing with external parties

5. Force Majeure: Provisions for handling extraordinary events affecting cost allocation, useful in long-term arrangements

6. Step-in Rights: Rights of parties to take over certain functions, relevant in critical service arrangements

7. Change Control: Procedures for modifying allocation methodologies, needed in complex or long-term arrangements

1. Schedule A - Cost Pools and Categories: Detailed listing and description of all indirect cost pools covered by the agreement

2. Schedule B - Allocation Keys: Specific allocation keys and ratios for each cost pool with calculation methods

3. Schedule C - Service Level Metrics: Performance metrics and standards related to cost allocation efficiency

4. Schedule D - Reporting Templates: Standard formats for regular cost allocation reports and documentation

5. Schedule E - Transfer Pricing Documentation: Required documentation to comply with transfer pricing regulations

6. Appendix 1 - Sample Calculations: Examples of cost allocation calculations for different scenarios

7. Appendix 2 - Contact Details: List of key personnel responsible for cost allocation management

8. Appendix 3 - Compliance Checklist: Checklist ensuring compliance with relevant Indian regulations and standards