Forskellene i rentabilitetsniveauet skyldes hovedsagelig, at i) salgs-, general- og administrationsomkostningerne for det bundne salg er lavere, fordi der ikke er behov for markedsføringsomkostninger, og at ii) de interne afregningspriser er højere end priserne på det frie marked.
The differences in profitability levels can mainly be attributed to the facts that, (i) selling general and administrative costs (SG & A) for captive sales are lower, because they do not necessitate marketing costs, and (ii) to higher transfer prices as compared with prices on the free market.