33 CFR 136.235 : Navigation And Navigable Waters (§ 1.01-1 To Parts 404-499) — (§ 125.01 To Parts 188-199) — Coast Guard, Department Of Homeland Security (Continued) (§ 125.01 To Parts 188-199) — Marine Pollution Financial Responsibility And Compensation (§ 133.1 To § 138.240) — Oil Spill Liability Trust Fund; Claims Procedures; Designation Of Source; And Advertisement (§ 136.1 To § 136.313) — Procedures For Particular Claims (§ 136.201 To § 136.241) — Compensation allowable.

The amount of compensation allowable is limited to the actual net reduction or loss of earnings or profits suffered. Calculations for net reductions or losses must clearly reflect adjustments for -

(a) All income resulting from the incident;

(b) All income from alternative employment or business undertaken;

(c) Potential income from alternative employment or business not undertaken, but reasonably available;

(d) Any saved overhead or normal expenses not incurred as a result of the incident; and

(e) State, local, and Federal taxes.