Part of a comparative survey examining the application of the cost-plus method. The two main issues are the determination of the margin and the determination of the cost basis. This issue contains reports on Belgium, Ireland, the United Kingdom and the United States. This article will provide insight into the application of the cost-plus method in the United States. It will address the use of the cost-plus method in the case of services, transfers of tangible property, services rendered in connection with transfers of intangible property, services not associated with transfers of tangible or intangible property, research and development, and certain special cases.