As explained in paragraph 2.80 of the 2010 OECD TP Guidelines, the determination of the profit level indicator should exclude non-operating items such as interest income, expenses and income taxes Exceptional and extraordinary items of a non-recurring nature should generally also be excluded.
We would do a review of the foreign filing recommendations, so that would be where we would file an application in the United States, our recommendation as far as whether we should file that outside of the United State, principally – well in Europe for each of those, and we would have a recommendation of yes or no. We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.».