When a De Minimis Citation and Proposed Penalty Are Contested

question 18

Multiple Choice

When a de minimis citation and proposed penalty are contested, the employer has an absolute defense to the citation if it can prove that:

• A)compliance to the standard is impossible.
• B)employees are not required to handle the hazardous/faulty technology.
• C)the employment contract had explicitly cited the hazards present.
• D)medical benefits cover the risk posed.

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Definitions:

Work In Process

Goods and materials that are partially completed in the manufacturing process, representing an inventory category on the balance sheet.

Inventory

Raw materials, work-in-progress, and finished goods that are considered part of a business's assets that are ready or will be ready for sale.

Non-Value-Added Costs

Expenses that do not contribute to the value or appeal of a product or service from the perspective of the customer.

Schedule Of Activity

A detailed plan that outlines all the tasks, timings, and responsibilities involved in a project or process to ensure successful completion and management.