Relative sales value at split-off is used to allocate: Cost Beyond 
Definitions:
Swirl
The movement of a fluid in a twisted or spiraling pattern, often occurring in natural systems like air currents and water bodies or in engineered applications.
Sediments
Particles of rock, minerals, or organic matter that have been transported and deposited by wind, water, or ice.
Suspended Load
Fine particles, generally clay and silt, that are carried suspended in moving water.
Low Density Particles
Particles that have a lower mass per unit volume compared to other particles or mediums.
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