POSCO objects to petitioners' arguments and claims the Department's calculations reflect methodological decisions, not ministerial errors, as they are not errors in "addition, subtraction, or other arithmetic function, clerical error resulting from the inaccurate copying, duplication, or the like, and any other similar type of unintentional error which the Secretary considers ministerial." POSCO contends that the calculations, as detailed and referenced in the analysis memo, reflect the deliberate intention of the Department to calculate POSCO's ISE ratio in a particular manner.