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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Equalized transportation cost: standardized recordkeeping and apportionment to compute averaged per unit transport cost.</h1> This standard prescribes uniform principles and record-keeping for determination of Equalized Transportation Cost, requiring separate presentation of transportation cost elements and exclusion of abnormal charges. It mandates detailed records for inward/outward movements, own-fleet and hired transport, and mode-specific costs, prescribes distance-weighted per-unit costing and an ordered hierarchy of apportionment bases, and sets out appendices for operating-cost statements, hired transport summary, and allocation of transport cost to product categories to compute averaged transport cost per unit.

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