US days do not count toward that foreign year; apply the counting rules to the actual history.
Distinguish the count from continuity
A trip should not automatically be treated as breaking continuity. Review the relevant dates and qualifying employment rather than either counting every calendar day abroad on paper or treating every visit as a complete restart.
Reconstruct physical presence day by day, but keep excluded U.S. days distinct from a break in continuous foreign employment. L-1 requires a continuous foreign employment year with the related enterprise, placed inside the three-year lookback before filing or admission. Confirm payroll, duties, and the parent, branch, subsidiary, or affiliate link; for a non-new office, the qualifying organization must be doing business as an employer in the United States and at least one other country, while a new office must meet the separate commencement requirements. The intended U.S. position must be primarily managerial or executive, not merely senior hands-on work. Count earlier L periods against the seven-year L-1A maximum, and remember that a new office receives only an initial one-year period. The common mistake is adding business-trip days to the foreign-year total because the foreign employer kept paying salary.
Hypothetical example: an Orford outdoor-equipment operations manager spent eight scattered weeks visiting U.S. distributors while remaining on Canadian payroll. His company should chart passport entries, expense reports, work location, and the surrounding Canadian service rather than treating reimbursement as foreign presence. If enough qualifying days remain within a continuous employment relationship, the file should then prove corporate ownership and show that his proposed role directs a function or staff. A title upgrade after the trips cannot manufacture the foreign year or managerial duties.