CUSMA Rules of Origin Regulations — 9
 is the sum of the net costs incurred by the producer of the material with respect to that material and the identical materials or similar materials, divided by the number of units of materials with respect to which the statement is made, plus, if not included in the net costs incurred by the producer of the material, the costs referred to in paragraphs 8 (2)(a) to (c), and (ii) the value of non-originating materials used by the producer of the good with respect to the material is the sum of the values of non-originating materials used by the producer of the material with respect to that material and the identical materials or similar materials divided by the number of units of materials with respect to which the statement is made; or (b) states any amount, other than an amount that includes any of the value of non-originating materials, that is part of the sum of the net costs incurred by the producer of the material in the production of that material and identical materials or similar materials, or any combination of them, produced in a single plant by the producer of the material over a month or any consecutive three-, six- or twelve-month period that falls within the fiscal year of the producer of the good, divided by the number of units of materials with respect to which the statement is made, (i) the net cost incurred by the producer of the good with respect to the material is the value of the material, determined in accordance with subsection 8 (1), and (ii) the value of non-originating materials used by the producer of the good with respect to the material is the value of the material, determined in accordance with subsection 8 (1), minus the amount stated in the statement. Averaging — transaction value method (5) If a good is subject to a regional value content requirement based on the transaction value method and an exporter or producer of the good does not have a statement described in subsection (3) but has a statement signed by a producer of a material that is used in the production of the good that states the sum of the values of non-originating materials used by the producer of the material in the production of that material and identical materials or similar materials, or any combination thereof, produced in a single plant by the producer of the material over a month or any consecutive three-, six- or twelve-month period that falls within the fiscal year of the producer of the good, divided by the number of units of materials with respect to which the statement is made, the value of non-originating materials used by the producer of the good with respect to the material is the sum of the values of non-originating materials used by the producer of the material with respect to that material and the identical materials or similar materials divided by the number of units of materials with respect to which the statement is made. Single producer (6) For the purposes of subsection 8 (6), if a producer of the good chooses to accumulate the production of materials under subsection (1), that production is considered to be the production of the producer of the good. Particulars (7) For the purposes of this section, (a) in order to accumulate the production of a material, (i) if the good is subject to a regional value content requirement, the producer of the good must have a statement described in any of subsections (2) to (5) that is signed by the producer of the material, and (ii) if an applicable change in tariff classification is applied to determine whether the good is an originating good, the producer of the good must have a statement signed by the producer of the material that states the tariff classification of all non-originating materials used by that producer in the production of that material and that the production of the material took place entirely in the territory of one or more of the CUSMA countries; (b) a producer of a good who chooses to accumulate is not required to accumulate the production of all mate