### Question
How is the "reasonably allocate" defined?


### Answer
The term **reasonably allocate** is defined in *19 U.S.C. § 4033* as follows -

> 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**

