Qualifying value content rules define how originating status is measured through build-down, build-up, and material value adjustments. Qualifying value content for originating goods may be calculated by either the Build-Down Method or the Build-Up Method, using the value of non-originating materials or originating materials respectively, as a percentage of the value of the good. The value of materials depends on whether they are imported, acquired locally, or self-produced, and may include transport costs, general expenses, and the earliest ascertainable price. Additional freight, duty, tax, brokerage, waste, and spoilage adjustments may be added or deducted, but no adjustment is allowed without documentary evidence.