118 STAT. 932 PUBLIC LAW 108–286—AUG. 3, 2004 (i) BASIS OF CALCULATION.—For purposes of deter mining the regional value content under subparagraph (A) for an automotive good that is a motor vehicle provided for in any of headings 8701 through 8705, an importer, exporter, or producer may average the amounts calculated under the formula contained in subparagraph (A), over the producer’s fiscal year— (I) with respect to all motor vehicles in any one of the categories described in clause (ii); or (II) with respect to all motor vehicles in any such category that are exported to the territory of the United States or Australia. (ii) CATEGORIES.—A category is described in this clause if it— (I) is the same model line of motor vehicles, is in the same class of vehicles, and is produced in the same plant in the territory of Australia or the United States, as the good described in clause (i) for which regional value content is being calculated; (II) is the same class of motor vehicles, and is produced in the same plant in the territory of Australia or the United States, as the good described in clause (i) for which regional value content is being calculated; or (III) is the same model line of motor vehicles produced in either the territory of Australia or the United States, as the good described in clause (i) for which regional value content is being cal culated. (D) OTHER AUTOMOTIVE GOODS.—For purposes of deter mining the regional value content under subparagraph (A) for automotive goods provided for in any of subheadings 8407.31 through 8407.34, in subheading 8408.20, or in heading 8409, 8706, 8707, or 8708, that are produced in the same plant, an importer, exporter, or producer may— (i) average the amounts calculated under the for mula contained in subparagraph (A) over— (I) the fiscal year of the motor vehicle producer to whom the automotive goods are sold, (II) any quarter or month, or (III) its own fiscal year, if the goods were produced during the fiscal year, quarter, or month that is the basis for the calculation; (ii) determine the average referred to in clause (i) separately for such goods sold to one or more motor vehicle producers; or (iii) make a separate determination under clause (i) or (ii) for automotive goods that are exported to the territory of the United States or Australia. (E) CALCULATING NET COST.—Consistent with the provisions regarding allocation of costs set out in generally accepted accounting principles, the net cost of the auto motive good under subparagraph (B) shall be calculated by— (i) calculating the total cost incurred with respect to all goods produced by the producer of the automotive
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