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The president denied liability , stating that he acted solely as a financial investor and was not involved in the day-to-day operations that gave rise to the tax deficiency . Only about 5 percent of all retailers collect a surcharge for these transactions ; most of those that do are small retail operations that charge only for cash-back transactions . The issue of manufacturer responsibility legislation , which I think would be extended beyond manufacturers to various wholesale and retail operations that also generate a lot of avoidable packaging and waste . One of the higher profile results of FTAT analysis , in concert with OFAC , was the identification of Al-Barakaat as a major financial operation that supported terrorist organizations . Process planning is a time-consuming and tedious operation that is necessary to manufacture products .