The Day One Letter · Pricing Benchmarks · Vol. 01 No. 001

The cost-plus mark-up that should never be 30 percent

Where TSA cost-plus mark-up actually belongs, by service category — and the line at which it stops being cost recovery and starts being margin.

A Transition Services Agreement priced cost-plus is supposed to recover the seller's cost of providing a service, plus a thin margin for the trouble. When the mark-up on a commodity service crosses into the twenties, it is no longer cost recovery. It is the seller monetising the buyer's lack of alternatives.

Here is the buyer-side read on where mark-up belongs, as a representative benchmark range, not a quote:

Service categoryDefensible mark-up band
Commodity IT (hosting, email, endpoint)3–8%
Transactional finance / payroll processing5–10%
Specialist / scarce engineering support10–15%
Anything quoted above ~15%Challenge or carve out

The move is not to argue the mark-up down line by line at signature. It is to set a category cap in the pricing schedule, so a 30 percent number on a commodity service never appears in the first place. The cap is one clause. The argument it prevents is twelve months long.

The Day One Letter

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