Unless otherwise specified in §§ 351.504-351 .523, the Secretary will allocate benefits to a particular time period in accordance with this section.
Where:
Ak = the amount of the benefit allocated to year k,
y = the face value of the subsidy,
n = the AUL (see paragraph (d)(2) of this section),
d = the discount rate (see paragraph (d)(3) of this section), and
k = the year of allocation, where the year of receipt = 1 and 1 [LESS THAN EQUAL TO]k [LESS THAN EQUAL TO]n.
19 C.F.R. §351.524