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When entering into an OD relationship, the presenting problem is
Split-off Point
The stage in a production process where multiple products are derived from a single process or material, leading to separate further processing.
Joint Production Costs
Costs incurred in the process of producing two or more products simultaneously from the same raw materials or process.
Split-off Point
Refers to the stage in a production process where joint products can be recognized as separate products.
Joint Processing Costs
Costs incurred in a production process that yields multiple products simultaneously, up to the split-off point.
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