View all text of Subjgrp 25 [§ 27.95 - § 27.100]
§ 27.99 - Values; expression.
For the purpose of this subpart values shall be expressed in terms of cents and hundredths of a cent. A fraction of a hundredth, when equal to, or greater than, the half thereof, shall be treated as a hundredth, and when less than a half of a hundredth shall be disregarded.