The controlled participants must maintain books and records (and related or underlying data and information) that are sufficient to –
(A) Establish that the controlled participants have used (and are using) a consistent method of accounting to measure costs and benefits;
(B) Permit verification that the amount of any contingent PCT Payments due have been (and are being) properly determined;
(C) Translate foreign currencies on a consistent basis; and
(D) To the extent that the method of accounting used materially differs from U.S. generally accepted accounting principles, explain any such material differences.