DDI Group is publishing this information. I noted for Singapore & Thailand that we’re getting large variances for Thailand & Singapore between our 30 day forecast & our actuals.
Correct DDI TH needs to charge 15% to overseas DDI operations. This charge reimburses sales costs which incorporate a total costs of sales (e.g. salaries, expenditure + overhead etc. along with any commission costs) and it’s why its recorded as a negative expense.
Sales person will get commission on this overseas work at their normal commission rate. E.g. if it’s 3% they get 3% commission not the 15%.
The accounting process is we want to provide sales credit (for individual revenue reporting and commission) from this overseas work plus avoid DDI double counting this revenue so depending on who’s billing the client i.e. DDI TH or overseas DDI operation.