2402006 Informal Interpretation

Sheinberg, Samuel I.
From: 	H SRHe lp
Sent: 	Thursday, February 15, 2024 9:13 AM
To: 	Wa lsh, Ka thryn E. ; Berg, Ka ren E. ; Musick, Vesse lina ; Shaffer, Kristin; She inberg, Samuel I. ; Six, Anne;
Fetterman, Michelle; Burton, June; Larson, Peter
Subject: 	FW: Question on Item S(a)
From: Whitehead, Nora < nwhitehead@ftc.go v>
Se
To:
Cc:
Subject: RE: Question on Item S{a)
Filing persons w ho manufacture products (w hether wi th in or outside of the US ) that are then sold to an entit y in cl uded
with in the fi li ng person (w hether with in or outside of the US ) as an i nput , and then further manufactured and so ld as a
final product in or i nto the US, should only report re venues related to the final sa le of the product (and not the sa le of
any of the intermediate components incorporated w ithin it ) in Item S(a) u si ng a ten-digit NA PCS Code at the fina l
w ho lesa le or retail pr ic e.
From: HSRHelp <HSRHe lp@ftc.go v>
Sent: Wednesda y, February 14, 2024 9:02 AM
To: Walsh , Kathryn E. <kwalsh@ftc.gov>; Berg, Karen E. <KBERG@ft c.gov>; Musi ck , Ves seli na <vmusick @ft c.gov>;
Shaffer, Kr istin <ks haffer @ftc.gov>; Six , Anne <asix@ftc.gov>; W hitehead, Nora <nw hitehead@ftc.gov>; Fetterman,
Miche lle <mfetterman @ftc.gov>; Burton, June <jburton@ftc.gov>; Larson, Peter <plarson@ftc.go v>
Subject: FW: Question on Item S(a)
From:
Sent: Wednesda y, February 14, 2024 7:19 AM
To: Sheinberg, Samuel I. <SSHEINBERG@ftc.go v>
Subject: Question on Item S(a)
I had a question on Item S(a). I know that sa l es from a forei gn manufacturing operation to a contro lled US operation are
-reported only once, using the transfer pr i ce . W hat about sa les of product s from a US facilit y to other operations within
the same (contro lled) facil ity? Thinking of raw input s here. No sales to th ird parties. Are the internal input sales
reported, and if so, at the transfer pr ice?
Than ks in ad vance.
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