19 C.F.R. §351.524 - Allocation of benefit to a particular time period

Cite as19 C.F.R. §351.524
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25 cases
  • Posco v. United States, Slip Op. 18–18
    • United States
    • U.S. Court of International Trade
    • March 8, 2018
    ...subsidies: recurring and non-recurring. Commerce allocates recurring benefits to the year in which they were received. 19 C.F.R. § 351.524(a). Commerce allocates non-recurring benefits "over the number of years corresponding to the [AUL] of renewable physical assets" used in the production ......
  • Özdemir Boru San. Ve Tic. Ltd. v. United States, Slip Op. 17–142
    • United States
    • U.S. Court of International Trade
    • October 16, 2017
    ...at 24,16 Initiation Checklist at 25, Questionnaire at 14, and thus a recurring subsidy, the benefit is expensed in the year received. 19 C.F.R. § 351.524(a) (2015) ("[Commerce] will allocate (expense) a recurring benefit to the year in which the benefit is received."); Pl.'s Br. at 23. Ther......
  • Allegheny Ludlum Corp. v. U.S., Slip Op. 00-66.
    • United States
    • U.S. Court of International Trade
    • June 7, 2000
    ...useful life ("AUL") of a firm's assets) when determining a subsidy rate for the period of investigation (in this case, 1997). See 19 C.F.R. § 351.524(b) (2000) (codifying the Department's practice of allocating non-recurring benefits). It is unrelated and irrelevant to whether a party has m......
  • Norsk Hydro Canada, Inc. v. U.S., 06-1044.
    • United States
    • United States Courts of Appeals. United States Court of Appeals for the Federal Circuit
    • December 14, 2006
    ...receives a non-recurring benefit, as occurred here, the benefit must be amortized over the "average useful life" of the subsidy. 19 C.F.R. § 351.524(b)(1)-(d). Although countervailing duties must be "equal to" countervailing subsidies, the two concepts are not functionally interchangeable.5......
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