Yellow Internal Service Center

A unit whose intent is to break even, for example by providing products or services to other units within the organization at cost (excluding overhead). To be classified as yellow, the units of service (e.g., number hours or number of products) must be traceable to the user and there must be a transfer price per unit of service. Additionally, the yellow unit must be transparent, meaning that internal users who are charged for the product or service have the right to see how the transfer price per unit is determined.