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In the reaction HCl → H⁺ + Cl-
Joint Cost Allocation
The process of assigning the costs of a production process that yields multiple products to those products in a rational and consistent manner.
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.
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