Point in joint production process, in which two or more products are separately identifiable is termed as

Point in joint production process, in which two or more products are separately identifiable is termed as Correct Answer split off point

Point in joint production process, in which two or more products are separately identifiable is termed as split off point. A split-off point is the location in a production process where jointly manufactured products are henceforth manufactured separately; thus, their costs can be identified individually after the split-off point.

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Products that are used directly in the production of a final product but are not easily identifiable are categorised as