### Question
How does CUSTOMS PROVISIONS define reasonably allocate?


### Answer
Under *19 U.S.C. § 4033*, **reasonably allocate** is defined as:

> to apportion in a manner that would be appropriate under generally accepted accounting principles

#### Citation:
  - *19 U.S.C. § 4033*
  - Heading: **CHAPTER 26-DOMINICAN REPUBLIC-CENTRAL AMERICA FREE TRADE > SUBCHAPTER II-CUSTOMS PROVISIONS**

