; and (ii) does not include— (I) profits that are earned by the producer of the good, regardless of whether the costs are retained by the producer or paid out to other persons as dividends; or (II) taxes paid on those profits, including capital gains taxes. (B) Other definitions In this paragraph: (i) Other costs The term other costs means all costs recorded on the books of the producer that are not product costs or period costs, such as interest. (ii) Period costs The term period costs means costs, other than product costs, that are expensed in the period in which they are incurred, such as selling expenses and general and administrative expenses. (iii) Product costs The term product costs means costs that are associated with the production of a good, including the value of materials, direct labor costs, and direct overhead. (26) Transaction value The term transaction value means the price— (A) actually paid or payable for a good or material with respect to a transaction of a producer