The China rules provide a general framework for cost sharing agreements.

In December 2011, Lockheed Martin agreed to a cost sharing agreement.

This is achieved by entering into a cost sharing agreement between the U.S. parent and the off-shore company, in the terms of U.S. transfer pricing rules.

Detailed U.S. rules provide that members of a group may enter into a cost sharing agreement (CSA) with respect to costs and benefits from the development of intangible assets.

The cost sharing agreement created by the HIDS Act and extended by the Medical Care Act was discontinued in 1977 and replaced by Established Programs Financing.