translate English to French: Where the basis of allocation is deemed inappropriate, the CBSA may re-allocate these costs, charges and expenses to the subject goods in accordance with Generally Accepted Accounting Principles (GAAP).
Dans les cas o i le fondement de I'imputation ~ est jug6 inapproprie, I'ASFC pourra reaffecter ces coiits, fkais et dCpenses aux marchandises en cause conformCment aux Principes comptables gCnCralement reconnus (PCGR).