RVC = (TV-VNM)/TV x 100 Where RVC is the is the regional value content, expressed as a percentage; TV is the transaction value of the good, adjusted to exclude any costs incurred in the international shipment of the good; and VNM is the value of non-originating materials including materials of undetermined origin used by the producer in the production of the good. [...] RVC = (NC-VNM)/NC x 100 Where RVC is the is the regional value content, expressed as a percentage; NC is the net cost of the good; and VNM is the value of non-originating materials including materials of undetermined origin used by the producer in the production of the good. [...] As with The Auto Appendix, Article 4, sets out special passenger vehicles and light trucks, the full phase- requirements for the RVC calculations for two in of the higher thresholds will be complete by the categories of parts used in heavy trucks: principal later of January 1, 2023, or three years after the date parts for heavy trucks, listed in Table D of the of entry into force of CUSMA. [...] The RVC calculation for parts produced in the same Aver aging RVC Calculations plant may be averaged over the fiscal year of the As in NAFTA, Article 5 of the Auto Appendix motor vehicle producer to whom the good is sold, sets out various averaging options that producers or over any quarter or month or over the fiscal of vehicles and parts can use in making their year of the producer of the automo [...] Article 6(2) sets these periods as the same class of vehicles produced in the same plant producer’s previous fiscal year, the previous calendar in a CUSMA country; year or over the quarter, month, fiscal or calendar (b) the same class of motor vehicles produced in the year in which the vehicle is exported.