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Three "classic" appeals identified by Aristotle were:
Avoidable Cost
Expenses that can be eliminated if a particular decision or action is not taken.
Split-Off Point
The stage in a production process where different products become physically identifiable, and their costs can be separately assigned.
Joint Costs
The costs that are incurred in the production of multiple products up until the point where the products are separable.
Processed Further
A term in cost accounting referring to additional operations or processing steps applied to a product after the initial manufacturing phase.
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