Court of Appeals for the Federal Circuit April 6, 2005, Nos. 02-1091, 02-1093, 02-1096, 02-1099, 02-1180, 02-1181 (Fag Italia S.p.A. v. United States)

CLEVENGER, Circuit Judge.

In this consolidated appeal, the United States and The Torrington Company appeal the decision of the United States Court of International Trade that the Department of Commerce is statutorily required to include imputed credit and inventory carrying expenses in “total expenses” when imputed expenses are included in “total United States expenses” for the purpose of