The United States legislation implementing changes to the WTO Anti-Dumping Agreement has significantly increased attention by the Commerce Department in analysing 'level of trade' differences in anti-dumping calculations.

The United States legislation implementing changes to the WTO Anti-Dumping Agreement has significantly increased attention by the Commerce Department in analysing 'level of trade' differences in anti-dumping calculations.

Another significant change to the United States anti-dumping law from the legislation implementing the Uruguay Round is the requirement that the Commerce Department deduct from the United States price an amount for profit (attributable to United States operations) in all situations in which United States sales are made through an affiliated company.

Some of the most important adjustments in every anti-dumping case relate to the particular circumstances of the sale.

When cost information is necessary

Before discussing the specific elements of cost of production, this section reviews the basic principles that underlie the Commerce Department determinations. This section also illustrates the basic accounting concepts and terminology used in cost investigations.

Determining individual cost elements: Material costs

Determining individual cost elements: Overhead costs