inventory management method

(B)In this subsection, the term “inventory management method” means— (i)averaging; (ii)“last-in, first-out”; (iii)“first-in, first-out”; or (iv)any other method— (I)recognized in the generally accepted accounting principles of the CAFTA–DR country in which the production is performed; or (II)otherwise accepted by that country.

Source

19 USC § 4033(g)(1)(B)


Scoping language

None: Default is title Scope
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