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Market-Sizing & Forecasting The model starts top-down by converting adult smoker pools into potential vapers, applies verified penetration and dual-use ratios, and multiplies the result by yearly device replacement and e-liquid consumption

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Looking at the operating margins of the domestic cigarette/smokable products business, the margin trough after Marlboro Friday was long and deep

ALEXANDRA KHREBTUKOVA, Office of the Assistant Chief Counsel, Bureau of Customs and Border Protection, United States Department of Homeland Security, New York, NY, for defendant-appellant United States Customs and Border Protection JOHN MICHAEL PETERSON, Neville Peterson LLP, New York, NY, for amicus curiae Customs Advisory Services, Inc