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We are able to define a mechanical equivalent for heat because
Split-off Point
The stage in a production process where joint products can be recognized as distinct and separate products.
Split-off Point
The stage in a production process where multiple products become recognizably separate and independent from each other.
Joint Products
Products that are generated together in a production process and cannot be produced independently of each other.
Net Realizable Value
The estimated selling price of an item of inventory less any direct costs of disposal, such as sales commissions; the value of the receivables reduced to the amount that is expected to be collected or realized, computed as accounts receivable less allowance for doubtful accounts.
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