Forensic accounting will do nothing....
Consider the following situation.
Jetstar A330 gets heavy maintenance at QF Engineering facility (note unsure if this sits under QF Dom or QF Int for reporting in any event so will just call it Engineering).
What is the appropriate charge for this work.
-- Cost of employees doing the work only - effectively marginal cost, facilities not being used otherwise.
-- Cost of employees plus allocation of QF management overheads and lease/depreciation cost of buildings
-- Above plus say 10% for some profit
-- Direct benchmark versus what someone else - say HAECO charges.
I suspect any of the four can be justified to an auditer - each would have a different impact on the bottom lines of the Jetstar / QF Engineering division.