Business assets
(c) Business assets. For purposes of this section, business assets are assets used by a DISC (other than as a lessor) primarily in connection with (1) The sale, lease, storage, handling, transportation, packaging, assembly, or servicing of export property, or (2) The performance of engineering or architectural services (described in 1.993-1(h)) or managerial services (described in 1.993-1(i)) in furtherance of the production of qualified export receipts.