When a supplier's parts or components fail on the production line, they are examined by a review committee made up of production, inspection, and procurement people. If the failure is considered to be the supplier's fault, and if the item cannot be returned to the supplier (generally because of schedule constraints), the committee asks the accounting department to issue a rework order to accumulate the costs of reworking the item in-house. Procurement notifies the supplier. Accounting accumulates the costs and submits them to Procurement where the responsible buyer negotiates a settlement with the supplier.
Required: 

List five matters to be taken into account to determine whether all rejections that are the supplier's fault are properly considered, whether costs are properly accumulated, and whether settlements are reasonable.