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What factors should be disregarded in determining whether a particular grouping of similar items of property is reasonable?

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What factors should be disregarded in determining whether a particular grouping of similar items of property is reasonable?

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A. 8: In general, differences in the following factors will be disregarded in determining whether a particular grouping of items of property is reasonable: (1) Differences in testing requirements ( e.g., some products sold for military use may require more extensive or different testing than products sold for commercial use); (2) Differences in the product specifications that are designed to accommodate the product to its area of use or for conditions under which used ( e.g., electrical products designed for ultimate use in the United States differ from electrical products designed for ultimate use in Europe); (3) Differences in packaging or labeling ( e.g., differences in the number of units of the items shipped in one package); and (4) Minor differences in the operations of the items of property. Q. 9: What rules apply for purposes of determining whether pharmaceutical products are properly grouped and treated as a single product? A. 9: The rules contained in questions and answers 6

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