motor vehicle assembler means a producer of motor vehicles and any related persons or joint ventures in which the producer participates;
new building means new construction, including at least the pouring or construction of new foundations and floors, erection of new structure and roof, and installation of new plumbing, electrical and other utilities to house the complete vehicle assembly process (need definition of complete vehicle assembly process);
net cost means total cost minus sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs, and non-allowable interest costs that are included in the total cost;
net cost of a good means the net cost that can be reasonably allocated to the good using one of the methods set forth in Article 402 (8) (a);
non-allowable interest costs means interest costs actually incurred by the producer in excess of the applicable federal government rate identified in the Uniform Regulations for comparable maturities, plus seven percentage points;
non-originating good or non-originating material means a good or material that has not satisfied the rule of origin applicable to the good or material under this Chapter;
producer means a person who grows, mines, harvests, manufactures, processes or assembles a good, or any combination thereof;
production means growing, mining, harvesting, manufacturing, processing or assembling a good, or any combination thereof;
reasonably allocate means to apportion in a manner appropriate to the circumstances;
refit means a plant closure for the purposes of plant conversion or retooling that lasts at least three months;