• The gross margin, i.e. the value creation associated with the contract, in terms of
unit revenue, if specified in the cost of the contract separately or as percentage
of total revenue. In some cases, the mechanisms of output enhancement (formation
of the prior contract) are not likely to single out a specific price for each
activity, but are anchored to the value created for customers: for example, in
recovery projects (activities aimed at recovery of VAT or local taxes by the
central government) the benefit is determined on the percentage recovered.
Similarly, the price of software products often includes training, assistance and
maintenance, which are not necessarily valued separately in the offer.