In my totally amateur opinion, if you're consistently offering items below cost to capture the market, then you're not abiding by the rules. Being more efficient is one thing, but driving prices below costs because you think you have deeper pockets and can outlast the competition is not fair game. I'm guessing the law was meant to address this. So, if I was a business, I'd want to be able to show that I wasn't operating at a loss to be sure I was behaving according to the intent of the laws.
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