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According to FDIC Guidance on Spousal Signature Provisions, if the creditor requires the spouse's signature on an instrument that imposes personal liability, the creditor's belief should be:
Process Costing
A method of costing used mainly in manufacturing where costs are assigned to batches of products rather than individual items.
Job Cost Sheets
Records that detail the materials, labor, and overhead costs associated with a specific job.
Unit Cost Trends
The pattern or movement in the cost to produce one unit of a product over a specific period.
Continuous Improvement
An ongoing effort to enhance products, services, or processes by making small, incremental improvements over time.
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