Countervailable subsidy calculation: measure recipient benefit and allocate total support per unit exported under market referenced rules. Calculation of countervailable subsidies measures the benefit during the investigation period and converts total support into a per unit subsidy. Equity is excluded as a benefit unless inconsistent with private practice; loans and guarantees confer benefits only to the extent they are cheaper than comparable commercial financing; government provision or purchase of goods or services confers a benefit only where remuneration is not adequate by reference to prevailing local market conditions. Total subsidies not tied to quantities are allocated over production, sales or exports; asset linked subsidies are spread over normal depreciation or treated as interest free loans for non depreciating assets; unlinked subsidies are attributed to the investigation period unless justified otherwise.