Document ID: chunk:federal_register_of_legislation:C2025C00155:section:161c:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 161C (pt 2/3)
Character Range: 1068545–1071032

more unit prices; and
 (iii) an equal number of units of comparable goods were sold in those sales at 2 or more of those unit prices and that number was not exceeded by the number of units of comparable goods sold in those sales at any other single particular unit price;
  the sale, or sales, at which comparable goods were sold at the lower or lowest of the unit prices first‑mentioned in subparagraph (iii).
unit price, in relation to comparable goods sold in a contemporary sale, means the price of the goods in that sale:
 (a) reduced by the sum of value unrelated amounts, deductible administrative costs, and deductible financing costs, in relation to the comparable goods; and
 (b) divided by the number of units of the comparable goods.
 (3) The following example illustrates the operation of paragraph (c) of the definition of reference sale in subsection (2):
Facts:
There were 2 contemporary sales of 5 units of comparable goods at a unit price of $100.
There were 6 contemporary sales of 3 units of comparable goods at a unit price of $40.
There was one contemporary sale of 4 units of comparable goods at a unit price of $40.
There was one contemporary sale of 7 units of comparable goods at a unit price of $60.
There were 3 contemporary sales of 2 units of comparable goods at a unit price of $60.
This means that:
10 units of comparable goods were sold in contemporary sales at $100.
22 units of comparable goods were sold in contemporary sales at $40.
13 units of comparable goods were sold in contemporary sales at $60.
Result:
More units of comparable goods were sold in contemporary sales at $40 than were sold in such sales at any other unit price.
Therefore, the reference sales are the sales at the unit price of $40.
 (4) The following example illustrates the operation of paragraph (e) of the definition of reference sale in subsection (2):
Facts:
There was one contemporary sale of 10 units of comparable goods at a unit price of $60.
There were 2 contemporary sales of 2 units of comparable goods at a unit price of $20.
There was one contemporary sale of 6 units of comparable goods at a unit price of $20.
There were 8 contemporary sales of 1 unit of comparable goods at a unit price of $80.
There was one contemporary sale of 5 units of comparable goods at a unit price of $70.
There were 2 contemporary sales of 2 units of comparable goods at a unit price of $70.
There were 2 contemporary sales of 1 unit of comparable goods at a unit price of $50.
There