Financial Qualifier to Differentiate Transfer Pricing for R&D vs. Regular Item Usage in SCFO

Summary:

In SCFO we have requirement to apply transfer pricing differently for the same item based on its use — R&D or Regular purposes.

For R&D use, the transfer price should be the item cost with no markup.
For Regular use, the transfer price should be cost plus markup.
Please advise which financial qualifier can be used to differentiate the transfer pricing logic based on the item's usage in transactions.

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