93 STAT. 200
PUBLIC LAW 96-39-JULY 26, 1979 "(C) how the assets and liabilities and changes in them should be measured; "(D) what information should be disclosed and how it should be disclosed; and "(E) which financial statements should be prepared. The applicability of a particular set of generally accepted accounting principles will depend upon the basis on which the value of the merchandise is sought to be established. "(h) DEFINITIONS.—As used in this section— "(1)(A) The term 'assist' means any of the following if supplied directly or indirectly, and free of charge or at reduced cost, by the buyer of imported merchandise for use in connection with the production or the sale for export to the United States of the merchandise: "(i) Materials, components, parts, and similar items incorporated in the imported merchandise. "(ii) Tools, dies, molds, and similar items used in the production of the imported merchandise. "(iii) Merchandise consumed in the production of the imported merchandise. "(iv) Engineering, development, artwork, design work, and plans and sketches that are undertaken elsewhere than in the United States and are necessary for the production of the imported merchandise. "(B) No service or work to which subparagraph (A)(iv) applies shall be treated as an assist for purposes of this section if such service or work— "(i) is performed by an individual who is domiciled within the United States; "(ii) is performed by that individual while he is acting as an employee or agent of the buyer of the imported merchandise; and "(iii) is incidental to other engineering, development, artwork, design work, or plans or sketches that are undertaken within the United States. "(C) For purposes of this section, the following apply in determining the value of assists described in subparagraph (A)(iv): "(i) The value of an assist that is available in the public domain is the cost of obtaining copies of the assist. "(ii) If the production of an assist occurred in the United States and one or more foreign countries, the value of the assist is the value thereof that is added outside the United States. "(2) The term 'identical merchandise' means— "(A) merchandise that is identical in all respects to, and was produced in the same country and by the same person as, the merchandise being appraised; or "(B) if merchandise meeting the requirements under subparagraph (A) cannot be found (or for purposes of applying subsection (b)(2)(B)(i), regardless of whether merchandise meeting such requirements can be found), merchandise that is identical in all respects to, and was produced in the same country as, but not produced by the same person as, the merchandise being appraised. Such term does not include merchandise that incorporates or reflects any engineering, development, artwork, design work, or plan or sketch that—
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