119 STAT. 478
PUBLIC LAW 109–53—AUG. 2, 2005 or material for commercial purposes and the properties of which are essentially identical to such other good or material. (5) GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.—The term ‘‘generally accepted accounting principles’’ means the recognized consensus or substantial authoritative support in the territory of a CAFTA–DR country with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information, and the preparation of financial statements. The principles may encompass broad guidelines of general application as well as detailed standards, practices, and procedures. (6) GOODS WHOLLY OBTAINED OR PRODUCED ENTIRELY IN THE TERRITORY OF ONE OR MORE OF THE CAFTA–DR COUNTRIES.— The term ‘‘goods wholly obtained or produced entirely in the territory of one or more of the CAFTA–DR countries’’ means— (A) plants and plant products harvested or gathered in the territory of one or more of the CAFTA–DR countries; (B) live animals born and raised in the territory of one or more of the CAFTA–DR countries; (C) goods obtained in the territory of one or more of the CAFTA–DR countries from live animals; (D) goods obtained from hunting, trapping, fishing or aquaculture conducted in the territory of one or more of the CAFTA–DR countries; (E) minerals and other natural resources not included in subparagraphs (A) through (D) that are extracted or taken in the territory of one or more of the CAFTA–DR countries; (F) fish, shellfish, and other marine life taken from the sea, seabed, or subsoil outside the territory of one or more of the CAFTA–DR countries by vessels registered or recorded with a CAFTA–DR country and flying the flag of that country; (G) goods produced on board factory ships from the goods referred to in subparagraph (F), if such factory ships are registered or recorded with that CAFTA–DR country and fly the flag of that country; (H) goods taken by a CAFTA–DR country or a person of a CAFTA–DR country from the seabed or subsoil outside territorial waters, if a CAFTA–DR country has rights to exploit such seabed or subsoil; (I) goods taken from outer space, if the goods are obtained by a CAFTA–DR country or a person of a CAFTA– DR country and not processed in the territory of a country other than a CAFTA–DR country; (J) waste and scrap derived from— (i) manufacturing or processing operations in the territory of one or more of the CAFTA–DR countries; or (ii) used goods collected in the territory of one or more of the CAFTA–DR countries, if such goods are fit only for the recovery of raw materials; (K) recovered goods derived in the territory of one or more of the CAFTA–DR countries from used goods, and used in the territory of a CAFTA–DR country in the production of remanufactured goods; and
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