Commerce Sept. 19, 2011) (final results of antidumping duty administrative review) {/‘Final Results ”), and accompanying Issues & Decision Memorandum, A-583-833, ARP 09-10 (Sept. 19, 2011), Admin. R. Pub. Doc. 8, available at http://ia. ita.doc.gov/fmlsummarylTAIWAN/201124010-l.pdf (last visited August 28, 2012) ("I & D Mem.”) (adopted in Final Results, 75 Fed. Reg. at 57,955). 2 . G & A expenses are also known collectively as "financial ratios[.]” See, e.g., Dorbest Ltd. v. United States, 30 CIT 1671, 1674, 462 F.Supp.2d 1262, 1266 (2006). 3 . Zeroing is the practice of "treatfing] transactions [or sales] that generate 'negative' dumping margins (i.e., a dumping margin with a value less than zero) as if they were zero.” Timken Co. v. United States, 354 F.3d 1334 at 1338 (Fed.Cir.2004) (<HOLDING>). Under this approach, only sales at less than
holding that agency interpretation which is reasonable is entitled to deference holding that 19 usc  167735 is ambiguous and that zeroing is a reasonable interpretation holding that 19 usc  167735a is ambiguous and that offsetting is also a reasonable interpretation holding that where statute is ambiguous deference is appropriately accorded to agencys interpretation holding that when relevant contract language is ambiguous interpretation is turned over to the factfinder