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Split-Off
A point in the manufacturing process where multiple products are generated from a single process or input.
Separable Processing Costs
Costs that are incurred after the split-off point where multiple products are generated from a common process and can be directly attributable to each product.
After Split-Off
Refers to the stage in a production process after which multiple products are generated from a single process or input.
Process Further
The continuation of operations on goods or information to add more value before final output or completion.
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