To determine whether a company has $10 million or more in annual food sales, a firm can
either take the smallest sales volume from the previous three years (i.e., 2013, 2014, and
2015), or alternately the firm can take the average of the previous three years sales volume.
A firm’s total (domestic plus international) food sales best reflects the firm’s resources and,
thus, ability to comply with the final rules. Firms with total food sales in one of the last three
years (or an average of the last three years) of less than $10 million are thought to be more
resource constrained than firms with total food sales in one of the last three years (or an
average of the last three years) of more than $10 million, and therefore have an additional
year to comply with the final rules.