The outlay price is one approach to determining a transfer price.
The market price is determined purely by the forces of supply and demand without interference from an outside source. This concept assumes that markets are efficient, which is not always true in practice. Market price is one of many possible approaches to determining a transfer price.
The transfer price is the price charged by one unit of the company to another unit of the same company for the services or goods produced by the first unit and "sold" to the second unit.
The distress price is a reduced price (sometimes significantly) that occurs in urgent sales. Distress price is not an approach to determining a transfer price.
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