PUBLIC LAW 103-465—DEC. 8, 1994 108 STAT. 4885 merchandise in condition packed ready for shipment to the United States. For purposes of paragraph (1), the cost of materials shall be determined without regard t» any internal tsix in the exporting country imposed on such materials or their disposition which are remitted or refunded upon exportation of the subject merchandise produced fix)m such materials. "(f) SPECIAL RULES FOR CALCULATION OF COST OF PRODUCTION AND FOR CALCULATION OF CONSTRUCTED VALUE.— For purposes of subsections (b) and (e).— " (1) COSTS. — " (A) IN GENERAL.— Costs shall normally be csilculated based on the records of the exporter or producer of the merchandise, if such records are kept in accordance with the generally accepted accounting principles of the exporting country (or the producing country, where appropriate) and reasonably reflect the costs associated with the production and sale of the merchandise. The administering authority shall consider all available evidence on the proper allocation of costs, including that which is made availaole by the exporter or producer on a timely basis, if such allocations have been historically used by the exporter or producer, in particular for establishing appropriate amortization and depreciation periods, and allowances for capital expenditures Etnd other development costs. "(B) NONRECURRING COSTS.— Costs shall be adjusted appropriately for those nonrecurring costs that benefit current or future production, or both. " (C) STARTUP COSTS.— "(i) IN GENERAL.— Costs shall be adjusted appropriately for circumstances in which costs incurred during the time period covered by the investigation or review are jaiFected by startup operations. "(ii) STARTUP OPERATIONS.—A4justments shall be made for startup operations only where— "(I) a producer is using new production facilities or producing a new product that requires substantial additional investment, and "(II) production levels are limited by technical factors associated with the initial phase of commercial production. For purposes of subclause (II), the initial phase of commercial production ends at the end of the startup period. In determining whether commercial production levels have been achieved, the administering authority shall consider factors unrelated to startup operations that might affect the volume of production processed, such as demand, seasonaUty, or business cycles. "(iii) ADJUSTMENT FOR STARTUP OPERATIONS.— The adjustment for startup operations shall be made by substituting the unit production costs incurred with respect to me merchandise at the end of the startup period for the unit production costs incurred during the startup period. If the startup period extends beyond the period of the investigation or review under this title, the administering authority shall use the most recent cost of production data that it reasonably can
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