Many companies, in addition, have chosen to shift production overseas rather than raise wages at home.
The refinery shifted production to high-octane fuel and other products to meet military needs.
Many train managers to handle production jobs; some can shift production to other plants.
But most of the spending was to replace existing equipment or, as at Whirlpool, to shift production from one place to another.
The Administration says the action is part of its strategy to shift production of goods and services to the private sector.
"It's not a huge logistical problem to shift production, but just a gearing up of personnel."
Thus it will have to shift production to those countries where students have the skills needed by its industry.
Volkswagen said it would continue to shift production outside of Germany if the economic equation was right.
And today, Kyocera said it would shift more production to China.
Some Japanese manufacturers shifted production abroad to avoid the tax.