assists "assists", in relation to the goods being valued, means the value of any of the following goods and services that are supplied, directly or indirectly, by the purchaser free of charge or at a reduced cost for use in connection with the manufacture and sale of the goods being valued, apportioned to the goods in a reasonable manner and in accordance with generally accepted accounting principles: (a) materials, components, parts and other items incorporated in the goods; (b) tools, dies, moulds and other items utilised in the manufacture of the goods; (c) materials consumed in the manufacture of the goods; (d) engineering, development work, art work, design work, plans and sketches necessary for the manufacture of the goods; and (e) costs, charges and expenses related to packings, cartons and other containers and coverings; PU(A) 514/2002 - SALES TAX (RULES OF VALUATION) REGULATIONS 2002 2. Interpretation.