Qualifying value content rules define build down or build up methods and valuation and cost adjustments for origin determination. Qualifying value content is computed by a Build Down (non originating materials) or Build Up (originating materials) formula as a percentage of FOB value, with all values determined under the Customs Valuation Agreement and accounting recorded under applicable GAAP. Non originating materials' in territory production value and originating inputs in those materials may be added when assessing QVC. Imported materials use CIF value; domestic materials use price paid, import equivalent, or earliest domestic price; self produced materials include all production costs. Specified transport, duty and waste cost additions for originating materials and deductions for non originating materials are allowed, but unknown expenses cannot be adjusted.