Manufacture of magnetic and optical media

ISIC 268 constitutes 'Manufacturing of goods or materials' under the Qualifying Activity framework. Forensic focus is on the 'Substantial Transformation' test; auditors will verify that raw materials (polycarbonate, lacquers, magnetic particles) are converted into new products rather than simple assembly or distribution.

Audit Red Flag

Misclassifying 'data duplication' or 'content burning' services as 'Manufacturing' when the physical media was imported in finished form.

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