transfer pricing terms

I don't know why you have asked this - in P4 you cannot possibly be asked what CUP etc. means, and I would have thought that wherever you saw these terms would also have had an explanation. CUP is simply using an arm's length price - having the transfer price the same as the price other companies are charging for the same goods. RPM is effectively the same - taking it from the price list of other companies, less a fixed discount. I have no idea at all what PSM stands for. They may all be relevant for P6 - I don't know - but not for P4!