Split-Off Point Definition
Split-Off Point Definition: That point in the manufacturing process where some or all of the joint products can be recognized as individual products.
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Split-Off Point Definition: That point in the manufacturing process where some or all of the joint products can be recognized as individual products.
Difficulties / Problems in Costing by Products and Joint Products: By products and joint products are difficult to cost because a true joint cost is indivisible. For example, an ore…