Intercompany services charge model: cost pool and markup

Design an intercompany services charge model for {group_name}.

Inputs:
- Services provided and recipients: {services_and_recipients}
- Cost pools and GL accounts: {cost_pools}
- Allocation keys available (headcount, revenue, usage): {allocation_keys}
- Markup policy and rationale: {markup_policy}
- True-up frequency: {true_up_frequency}

Output:
1) Cost pool definitions and inclusions/exclusions.
2) Allocation key selection rationale and calculation steps.
3) Charge computation template (per entity) and true-up process.
4) Documentation bullets suitable for TP file and audit trail.
5) Control checklist (approvals, data integrity, reconciliation).

Be explicit about assumptions and avoid “black box” allocations.