Examlex
In 2012,Pierre had the following transactions: Pierre's AGI is:
Split-off Point
The stage in a manufacturing process where joint products can be recognized as separate products.
Total Revenues
The total income generated by a company from its normal business operations.
Joint Costs
Costs that are incurred up to the split-off point in a process that produces joint products.
Value Chain
The major business functions that add value to a company's products and services, such as research and development, product design, manufacturing, marketing, distribution, and customer service.
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