(a) Any entity that processes product using reduced-CI crops is subject to additional recordkeeping standards. Processing includes extracting oil from seed oil crops (for example, soybeans). Entities that process reduced-CI crops must:

1. (1) Keep records on processing of reduced-CI crops, including the entity's crushing yield, the amount of reduced-CI crop used in processing, and the corresponding amount of reduced-CI processed product; and

2. (2) Demonstrate calculation of the amount of reduced-CI processed product corresponding to the amount of reduced-CI crop, using the entity specific crushing yield and the following equation:

   reduced CI processed product = crushing yield × reduced CI crop

(b) Any entity that sells or purchases reduced-CI processed product must keep records demonstrating:

1. (1) The amount of reduced-CI crop used as an input for reduced-CI processed product sold or purchased;
2. (2) The CI associated with reduced-CI crop used as an input for reduced-CI processed product sold or purchased; and
3. (3) The amount of reduced-CI processed product sold or purchased.