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What do you consider a department of an institution that issues invoices for the services provided to the other departments of the institute due to the accounting system of the organisation?

Question details: 
What do you consider a department of an institution that issues invoices for the services provided to the other departments of the institute due to the accounting system of the organisation? Is it a third party?
Answer: 

Since the price is charged by a different department of the same legal entity, this is considered internal invoicing.