46 C.F.R. § 280.6 Calendar year accounting.
Title 46 - Shipping
Except as provided in §280.9 (relating to the final year of an ODS agreement), the calculations required under this part for years after 1973 shall be on the basis of voyages terminated during the calendar year. Calculations for the calendar year 1973 shall be made on the basis of voyages commenced and terminated in 1973.
Title 46: Shipping
PART 280—LIMITATIONS ON THE AWARD AND PAYMENT OF OPERATING-DIFFERENTIAL SUBSIDY FOR LINER OPERATORS
§ 280.6 Calendar year accounting.