Decision Record

D-014 - The Two Running Totals

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Published rule

The audit preserves two permanent running concepts: Total A for gross directed resources and Total B for estimated value ultimately reaching the non-U.S. recipient after U.S.-captured share. They are never merged.

Decision ID: D-014

References: Section 3 Section 14

Why this page exists

This record makes the numbered methodology rule addressable in the web edition so sources, sections, and future traceability features can point back to the same canonical decision.

Related Sources

S-001 S-005 S-038 S-039 S-040 S-042 S-043 S-055 S-058 S-060 S-062 S-064 S-070 S-073

Related Open Questions

A-001 A-003 A-004 A-005 A-017 A-018 A-037

Related Claims

C-003 C-016