value added in the United States and Canada
(15) “value added in the United States and Canada” means a percentage determined by subtracting the total purchase price of foreign content from the total purchase price, and dividing the remainder by the total purchase price, excluding costs incurred or profits made at the final assembly place and beyond (including advertising, assembly, labor, interest payments, and profits), with the following groupings being used: (A) engines of same displacement produced at the same plant. (B) transmissions of the same type produced at the same plant.