Accounting Segregation

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..... Segregation .- (1) The determination of whether fungible products or materials are originating products shall be made ordinarily by physical segregation of each product or material or in case of any difficulty, an inventory management method, such as averaging, last-in first-out, or first-in first-out recognised in the generally accepted accounting principles of the Party in which the production i .....

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..... r using an inventory management system shall keep records of the operation of the system necessary for the competent authority of the Party concerned to verify compliance with the provisions of these rules. (4) The competent authority may require from its exporters that the application of the method for managing stocks under this rule will be subject to prior authorisation. - - statute, sta .....

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