Fungible materials.

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..... als shall be physically segregated, according to their origin, during storage: Provided that where the producer is facing considerable costs or material difficulties in keeping separate stocks of identical and interchangeable originating and non-originating materials used in the manufacture of a product, the "accounting segregation" method may be applied: Provided further .....

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..... shed product cannot be distinguished from one another for origin purposes; and, (b) "generally accepted accounting principles" means recognised consensus or substantial authoritative support given in the territory of a party with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information, and the preparation of financial statements and .....

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