7. Calculation of cost for purpose subsection (1) of section 5

For the purpose of subsection (1) of section 5 of this Act, costs shall generally be calculated on the basis of records maintained by the exporter or producer under investigation, provided that such records—

The Director-General shall consider all available evidence on the proper allocation of costs, including any evidence made available by the exporter or producer in the course of the investigation of allocations which have been historically utilized by the exporter or producer, in particular in relation to establishing appropriate amortization and depreciation periods, and allowances for capital expenditures and other development costs.

Unless already reflected in the cost allocations under this section, costs shall be adjusted appropriately for those non-recurring items of cost which benefit future or current production, or for circumstances in which costs during the period of investigation are affected by start-up operations.

The adjustment made for start-up operations shall reflect the costs at the end of the start-up period or, if that period extends beyond the period of investigation, the most recent costs which can reasonably be taken into account by the Director-General during the investigation.