GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
CUSMA Rules of Origin Regulations — 3
3 (1) If a producer of a good is using, for an internal management purpose, a cost allocation method to allocate to the good direct material costs, or part thereof, and that method reasonably reflects the direct material used in the production of the good based on the criterion of benefit, cause or ability to bear, that method must be used to reasonably allocate the costs to the good. (2) If a producer of a good is using, for an internal management purpose, a cost allocation method to allocate to the good direct labour costs, or part thereof, and that method reasonably reflects the direct labour used in the production of the good based on the criterion of benefit, cause or ability to bear, that method must be used to reasonably allocate the costs to the good. (3) If a producer of a good is using, for an internal management purpose, a cost allocation method to allocate to the good overhead, or part thereof, and that method is based on the criterion of benefit, cause or ability to bear, that method must be used to reasonably allocate the costs to the good.
CUSMA Rules of Origin Regulations — 4
4 If costs are not reasonably allocated to a good under section 3, those costs are reasonably allocated to the good if they are allocated (a) with respect to direct material costs, on the basis of any method that reasonably reflects the direct material used in the production of the good based on the criterion of benefit, cause or ability to bear; (b) with respect to direct labour costs, on the basis of any method that reasonably reflects the direct labour used in the production of the good based on the criterion of benefit, cause or ability to bear; and (c) with respect to overhead, on the basis of any of the following methods: (i) the method set out in Appendix A, B or C, (ii) a method based on a combination of the methods set out in Appendices A and B or Appendices A and C, and (iii) a cost allocation method based on the criterion of benefit, cause or ability to bear.
CUSMA Rules of Origin Regulations — 5
5 Notwithstanding sections 3 and 8, if a producer allocates, for an internal management purpose, costs to a good that is not produced in the period in which the costs are expensed on the books of the producer (such as costs with respect to research and development and obsolete materials), those costs are considered reasonably allocated if (a) for the purposes of subsection 7 (11) of these Regulations, they are allocated to a good that is produced in the period in which the costs are expensed; and (b) the good produced in that period is within a group or range of goods, including identical goods or similar goods, that is produced by the same industry or industry sector as the goods to which the costs are expensed.
CUSMA Rules of Origin Regulations — 6
6 Any cost allocation method referred to in section 3, 4 or 5 that is used by a producer for the purposes of these Regulations must be used throughout the producer’s fiscal year.
CUSMA Rules of Origin Regulations — 7
7 The allocation to a good of any of the following is considered not to be reasonably allocated to the good: (a) costs of a service provided by a producer of a good to another person if the service is not related to the good; (b) gains or losses resulting from the disposal of a discontinued operation, except gains or losses related to the production of the good; (c) cumulative effects of accounting changes reported in accordance with a specific requirement of the applicable Generally Accepted Accounting Principles; and (d) gains or losses resulting from the sale of a capital asset of the producer.
CUSMA Rules of Origin Regulations — 8
8 Any costs allocated under section 3 on the basis of a cost allocation method that is used for an internal management purpose solely to qualify a good as an originating good are considered not to be reasonably allocated.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
For the overhead to be allocated, the producer may choose one or more allocation bases that reflect a relationship between the overhead and the good based on the criterion of benefit, cause or ability to bear.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
With respect to each allocation base that is chosen by the producer for allocating overhead, a cost ratio is calculated for each good produced by the producer as determined by the formula CR = AB ÷ TAB where CR is the cost ratio with respect to the good; AB is the allocation base for the good; and TAB is the total allocation base for all the goods produced by the producer.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
The costs with respect to which an allocation base is chosen are allocated to a good in accordance with the following formula: CAG = CA × CR where CAG is the costs allocated to the good; CA is the costs to be allocated; and CR is the cost ratio with respect to the good.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Under paragraph 7 (11)(b) of these Regulations, if excluded costs are included in costs to be allocated to a good, the cost ratio used to allocate that cost to the good is used to determine the amount of excluded costs to be subtracted from the costs allocated to the good.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
The following is a non-exhaustive list of allocation bases that may be used by the producer to calculate cost ratios: Direct labour hours Direct labour costs Units produced Machine-hours Sales dollars or pesos Floor space
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
The following examples illustrate the application of the cost ratio method to costs included in overhead.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer who produces Good A and Good B may allocate overhead on the basis of direct labour hours spent to produce Good A and Good B. A total of 8,000 direct labour hours have been spent to produce Good A and Good B: 5,000 hours with respect to Good A and 3,000 hours with respect to Good B. The amount of overhead to be allocated is $6,000,000. Calculation of the ratios : Good A: 5,000 hours ÷ 8,000 hours = 0.625 Good B: 3,000 hours ÷ 8,000 hours = 0.375 Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.625 = $3,750,000 Good B: $6,000,000 × 0.375 = $2,250,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Calculation of the ratios : Good A: 5,000 hours ÷ 8,000 hours = 0.625 Good B: 3,000 hours ÷ 8,000 hours = 0.375 Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.625 = $3,750,000 Good B: $6,000,000 × 0.375 = $2,250,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good A: 5,000 hours ÷ 8,000 hours = 0.625
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good B: 3,000 hours ÷ 8,000 hours = 0.375
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.625 = $3,750,000 Good B: $6,000,000 × 0.375 = $2,250,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer who produces Good A and Good B may allocate overhead on the basis of direct labour costs incurred in the production of Good A and Good B. The total direct labour costs incurred in the production of Good A and Good B is $60,000: $50,000 with respect to Good A and $10,000 with respect to Good B. The amount of overhead to be allocated is $6,000,000. Calculation of the ratios : Good A: $50,000 ÷ $60,000 = 0.833 Good B: $10,000 ÷ $60,000 = 0.167 Allocation of Overhead to Good A and Good B : Good A: $6,000,000 × 0.833 = $4,998,000 Good B: $6,000,000 × 0.167 = $1,002,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Calculation of the ratios : Good A: $50,000 ÷ $60,000 = 0.833 Good B: $10,000 ÷ $60,000 = 0.167 Allocation of Overhead to Good A and Good B : Good A: $6,000,000 × 0.833 = $4,998,000 Good B: $6,000,000 × 0.167 = $1,002,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Allocation of Overhead to Good A and Good B : Good A: $6,000,000 × 0.833 = $4,998,000 Good B: $6,000,000 × 0.167 = $1,002,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer of Good A and Good B may allocate overhead on the basis of units produced. The total units of Good A and Good B produced is 150,000: 100,000 units of Good A and 50,000 units of Good B. The amount of overhead to be allocated is $6,000,000. Calculation of the ratios : Good A: 100,000 units ÷ 150,000 units = 0.667 Good B: 50,000 units ÷ 150,000 units = 0.333 Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.667 = $4,002,000 Good B: $6,000,000 × 0.333 = $1,998,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Calculation of the ratios : Good A: 100,000 units ÷ 150,000 units = 0.667 Good B: 50,000 units ÷ 150,000 units = 0.333 Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.667 = $4,002,000 Good B: $6,000,000 × 0.333 = $1,998,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good A: 100,000 units ÷ 150,000 units = 0.667
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good B: 50,000 units ÷ 150,000 units = 0.333
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.667 = $4,002,000 Good B: $6,000,000 × 0.333 = $1,998,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer who produces Good A and Good B may allocate machine-related overhead on the basis of machine-hours utilized in the production of Good A and Good B. The total machine-hours utilized for the production of Good A and Good B is 3,000 hours: 1,200 hours with respect to Good A and 1,800 hours with respect to Good B. The amount of machine-related overhead to be allocated is $6,000,000. Calculation of the ratios : Good A: 1,200 machine-hours ÷ 3,000 machine-hours = 0.40 Good B: 1,800 machine-hours ÷ 3,000 machine-hours = 0.60 Allocation of machine-related overhead to Good A and Good B : Good A: $6,000,000 × 0.40 = $2,400,000 Good B: $6,000,000 × 0.60 = $3,600,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Calculation of the ratios : Good A: 1,200 machine-hours ÷ 3,000 machine-hours = 0.40 Good B: 1,800 machine-hours ÷ 3,000 machine-hours = 0.60 Allocation of machine-related overhead to Good A and Good B : Good A: $6,000,000 × 0.40 = $2,400,000 Good B: $6,000,000 × 0.60 = $3,600,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good A: 1,200 machine-hours ÷ 3,000 machine-hours = 0.40
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good B: 1,800 machine-hours ÷ 3,000 machine-hours = 0.60
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Allocation of machine-related overhead to Good A and Good B : Good A: $6,000,000 × 0.40 = $2,400,000 Good B: $6,000,000 × 0.60 = $3,600,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer who produces Good A and Good B may allocate overhead on the basis of sales dollars. The producer sold 2,000 units of Good A at $4,000 per unit and 200 units of Good B at $3,000 per unit. The amount of overhead to be allocated is $6,000,000. Total sales dollars for Good A and Good B : Good A: $4,000 × 2,000 units = $8,000,000 Good B: $3,000 × 200 units = $600,000 Total sales dollars: $8,000,000 + $600,000 = $8,600,000 Calculation of the ratios : Good A: $8,000,000 ÷ $8,600,000 = 0.93 Good B: $600,000 ÷ $8,600,000 = 0.07 Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.93 = $5,580,000 Good B: $6,000,000 × 0.07 = $420,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Total sales dollars for Good A and Good B : Good A: $4,000 × 2,000 units = $8,000,000 Good B: $3,000 × 200 units = $600,000 Total sales dollars: $8,000,000 + $600,000 = $8,600,000 Calculation of the ratios : Good A: $8,000,000 ÷ $8,600,000 = 0.93 Good B: $600,000 ÷ $8,600,000 = 0.07 Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.93 = $5,580,000 Good B: $6,000,000 × 0.07 = $420,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good A: $4,000 × 2,000 units = $8,000,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Total sales dollars: $8,000,000 + $600,000 = $8,600,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Calculation of the ratios : Good A: $8,000,000 ÷ $8,600,000 = 0.93 Good B: $600,000 ÷ $8,600,000 = 0.07
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Allocation of overhead to Good A and Good B : Good A: $6,000,000 × 0.93 = $5,580,000 Good B: $6,000,000 × 0.07 = $420,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer who produces Good A and Good B may allocate overhead relating to utilities (heat, water and electricity) on the basis of floor space used in the production and storage of Good A and Good B. The total floor space used in the production and storage of Good A and Good B is 100,000 ft 2 : 40,000 ft 2 with respect to Good A and 60,000 ft 2 with respect to Good B. The amount of overhead to be allocated is $6,000,000. Calculation of the ratios : Good A: 40,000 ft 2 ÷ 100,000 ft 2 = 0.40 Good B: 60,000 ft 2 ÷ 100,000 ft 2 = 0.60 Allocation of overhead (utilities) to Good A and Good B : Good A: $6,000,000 × 0.40 = $2,400,000 Good B: $6,000,000 × 0.60 = $3,600,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Calculation of the ratios : Good A: 40,000 ft 2 ÷ 100,000 ft 2 = 0.40 Good B: 60,000 ft 2 ÷ 100,000 ft 2 = 0.60 Allocation of overhead (utilities) to Good A and Good B : Good A: $6,000,000 × 0.40 = $2,400,000 Good B: $6,000,000 × 0.60 = $3,600,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good A: 40,000 ft 2 ÷ 100,000 ft 2 = 0.40
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Good B: 60,000 ft 2 ÷ 100,000 ft 2 = 0.60
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Allocation of overhead (utilities) to Good A and Good B : Good A: $6,000,000 × 0.40 = $2,400,000 Good B: $6,000,000 × 0.60 = $3,600,000
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
For each good produced by the producer, a direct labour and direct material ratio is calculated by the formula DLDMR = (DLC + DMC) ÷ (TDLC + TDMC) where DLDMR is the direct labour and direct material ratio for the good; DLC is the direct labour costs of the good; DMC is the direct material costs of the good; TDLC is the total direct labour costs of all goods produced by the producer; and TDMC is the total direct material costs of all goods produced by the producer.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Overhead is allocated to a good as determined by the formula OAG = O × DLDMR where OAG is the overhead allocated to the good; O is the overhead to be allocated; and DLDMR is the direct labour and direct material ratio for the good.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Under paragraph 7 (11)(b) of these Regulations, if excluded costs are included in overhead to be allocated to a good, the direct labour and direct material ratio used to allocate overhead to the good is used to determine the amount of excluded costs to be subtracted from the overhead allocated to the good.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
The following example illustrates the application of the direct labour and direct material ratio method used by a producer of a good to allocate overhead if the producer chooses to calculate the net cost of the good in accordance with paragraph 7 (11)(a) of these Regulations.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer produces Good A and Good B. Overhead (O) minus excluded costs (EC) is $30 and the other relevant costs are set out in the following table: Good A ($) Good B ($) Total ($) Direct labour costs (DLC) 5 5 10 Direct material costs (DMC) 10 5 15 Totals 15 10 25
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Overhead allocated to Good A OAG (Good A) = O ($30) × DLDMR ($15 ÷ $25) OAG (Good A) = $18.00 Overhead allocated to Good B OAG (Good B) = O ($30) × DLDMR ($10 ÷ $25) OAG (Good B) = $12.00
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
OAG (Good A) = O ($30) × DLDMR ($15 ÷ $25)
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Overhead allocated to Good B OAG (Good B) = O ($30) × DLDMR ($10 ÷ $25) OAG (Good B) = $12.00
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
OAG (Good B) = O ($30) × DLDMR ($10 ÷ $25)
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
The following example illustrates the application of the direct labour and direct material ratio method used by a producer of a good to allocate overhead if the producer chooses to calculate the net cost of the good in accordance with paragraph 7 (11)(b) of these Regulations and if excluded costs are included in overhead.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer produces Good A and Good B. Overhead (O) is $50 (including excluded costs (EC) of $20). The other relevant costs are set out in the table to Example 1. Overhead allocated to Good A OAG (Good A) = [O ($50) × DLDMR ($15 ÷ $25)] - [EC ($20) × DLDMR ($15 ÷ $25)] OAG (Good A) = $18.00 Overhead allocated to Good B OAG (Good B) = [O ($50) × DLDMR ($10 ÷ $25)] − [EC ($20) × DLDMR ($10 ÷ $25)] OAG (Good B) = $12.00
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Overhead allocated to Good A OAG (Good A) = [O ($50) × DLDMR ($15 ÷ $25)] - [EC ($20) × DLDMR ($15 ÷ $25)] OAG (Good A) = $18.00 Overhead allocated to Good B OAG (Good B) = [O ($50) × DLDMR ($10 ÷ $25)] − [EC ($20) × DLDMR ($10 ÷ $25)] OAG (Good B) = $12.00
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
OAG (Good A) = [O ($50) × DLDMR ($15 ÷ $25)] - [EC ($20) × DLDMR ($15 ÷ $25)]
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Overhead allocated to Good B OAG (Good B) = [O ($50) × DLDMR ($10 ÷ $25)] − [EC ($20) × DLDMR ($10 ÷ $25)] OAG (Good B) = $12.00
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
OAG (Good B) = [O ($50) × DLDMR ($10 ÷ $25)] − [EC ($20) × DLDMR ($10 ÷ $25)]
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Direct overhead is allocated to a good on the basis of a method based on the criterion of benefit, cause or ability to bear.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Indirect overhead is allocated on the basis of a direct cost ratio.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
For each good produced by the producer, a direct cost ratio is calculated by the formula DCR = (DLC + DMC + DO) ÷ (TDLC + TDMC + TDO) where DCR is the direct cost ratio for the good; DLC is the direct labour costs of the good; DMC is the direct material costs of the good; DO is the direct overhead related to the good; TDLC is the total direct labour costs of all goods produced by the producer; TDMC is the total direct material costs of all goods produced by the producer; and TDO is the total direct overhead related to all goods produced by the producer.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Indirect overhead is allocated to a good as determined by the formula IOAG = IO × DCR where IOAG is the indirect overhead allocated to the good; IO is the indirect overhead of all goods produced by the producer; and DCR is the direct cost ratio of the good.
CUSMA Rules of Origin Regulations — (a)
Under paragraph 7 (11)(b) of these Regulations, (a) if excluded costs are included in direct overhead to be allocated to a good, those excluded costs are subtracted from the direct overhead allocated to the good; and (b) if excluded costs are included in indirect overhead to be allocated to a good, the direct cost ratio used to allocate indirect overhead to the good is used to determine the amount of excluded costs to be subtracted from the indirect overhead allocated to the good.
CUSMA Rules of Origin Regulations — (a)
(a) if excluded costs are included in direct overhead to be allocated to a good, those excluded costs are subtracted from the direct overhead allocated to the good; and
CUSMA Rules of Origin Regulations — (b)
(b) if excluded costs are included in indirect overhead to be allocated to a good, the direct cost ratio used to allocate indirect overhead to the good is used to determine the amount of excluded costs to be subtracted from the indirect overhead allocated to the good.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
The following example illustrates the application of the direct cost ratio method used by a producer of a good to allocate indirect overhead if the producer chooses to calculate the net cost of the good in accordance with paragraph 7 (11)(a) of these Regulations.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer produces Good A and Good B. Indirect overhead (IO) minus excluded costs (EC) is $30. The other relevant costs are set out in the following table: Good A ($) Good B ($) Total ($) Direct labour costs (DLC) 5 5 10 Direct material costs (DMC) 10 5 15 Direct overhead (DO) 8 2 10 Totals 23 12 35
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Indirect overhead allocated to Good A IOAG (Good A) = IO ($30) × DCR ($23 ÷ $35) IOAG (Good A) = $19.71 Indirect overhead allocated to Good B IOAG (Good B) = IO ($30) × DCR ($12 ÷ $35) IOAG (Good B) = $10.29
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
IOAG (Good A) = IO ($30) × DCR ($23 ÷ $35)
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Indirect overhead allocated to Good B IOAG (Good B) = IO ($30) × DCR ($12 ÷ $35) IOAG (Good B) = $10.29
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
IOAG (Good B) = IO ($30) × DCR ($12 ÷ $35)
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
The following example illustrates the application of the direct cost ratio method used by a producer of a good to allocate indirect overhead if the producer chooses to calculate the net cost of the good in accordance with paragraph 7 (11)(b) of these Regulations and if excluded costs are included in indirect overhead.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
A producer produces Good A and Good B. The indirect overhead (IO) is $50 (including excluded costs (EC) of $20). The other relevant costs are set out in the table to Example 1. Indirect overhead allocated to Good A IOAG (Good A) = [IO ($50) × DCR ($23 ÷ $35)] − [EC ($20) × DCR ($23 ÷ $35)] IOAG (Good A) = $19.72 Indirect overhead allocated to Good B IOAG (Good B) = [IO ($50) × DCR ($12 ÷ $35)] − [EC ($20) × DCR ($12 ÷ $35)] IOAG (Good B) = $10.28
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Indirect overhead allocated to Good A IOAG (Good A) = [IO ($50) × DCR ($23 ÷ $35)] − [EC ($20) × DCR ($23 ÷ $35)] IOAG (Good A) = $19.72 Indirect overhead allocated to Good B IOAG (Good B) = [IO ($50) × DCR ($12 ÷ $35)] − [EC ($20) × DCR ($12 ÷ $35)] IOAG (Good B) = $10.28
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
IOAG (Good A) = [IO ($50) × DCR ($23 ÷ $35)] − [EC ($20) × DCR ($23 ÷ $35)]
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Indirect overhead allocated to Good B IOAG (Good B) = [IO ($50) × DCR ($12 ÷ $35)] − [EC ($20) × DCR ($12 ÷ $35)] IOAG (Good B) = $10.28
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
IOAG (Good B) = [IO ($50) × DCR ($12 ÷ $35)] − [EC ($20) × DCR ($12 ÷ $35)]