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Approximated net realizable value split-off allocation
By-Product
Joint Cost
Joint Process
Joint Product
Net Realizable Value
(NRV)
Net Realizable Value Approach
Net Realizable value at split-off allocation
Offset Approach
Other income approach
physical measure allocation
Realized Value Approach
Sales value at split-off allocation
Scrap
Separate Cost
split off point
Waste
