Transfer pricing of fixed assets

Hi

I require Guidance in calculation ALP for transfer of fixed Asset to a sister concern.

How to compute arms lenght price when Asset is say 2 years old and depreciation is being claimed by the transferring company?

Which method to use?

1. I Thought of Cost Plus method where cost will be reduced by the depreciation already claimed and say add 5% margin on transfer and maintain such 5% margin uniformly for all similar sale in future to related and not related party.


Please Advise if i can take the above said Stand. The Matter is urgent so quick reply is appreciated.