Chapter 11: Allocation of Joint Costs and Accounting for By-Product/Scrap
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Created by Anna Grannis
over 7 years ago
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Close
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Created by Anna Grannis
over 7 years ago
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Approximated net realizable value at 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
