Apart from the settlement in Mexican cement, I'm not aware of any agreements like this one where money held in the U.S. Treasury as a cash deposit against projected customs duties was later returned at a much later date, subject to an agreement. That is, money does come back, but not in the context of an agreement; it comes back as a result of the judicial process, as might have been the case here, but isn't.
So as I understand your question on whether there are other agreements that take into account this difference in currency exchange, apart from the Mexican cement settlement, I don't know of any agreements like this one. The Mexican cement agreement involved $150 million left behind; the rest of the money came back. I don't believe there was a currency adjustment, but I have no idea how that money was treated by Mexican tax law, which is the question I'm putting before you—how that money is to be treated here under the tax provisions.