1. Making product decisions based on the sum of allocated joint cost and separate processing costs
2. Classifying a joint product as a by-product or scrap so that no joint cost will be allocated to that product and, thereby, increase that product's appearance of profitability
3. Classifying a salable product as "waste" and then selling that product "off the books" for the personal benefit of a manager
4. Manipulating the assignment of joint costs such that joint products in inventory at period-end are assigned a disproportionately higher cost than joint products sold during the period so that higher income and higher inventory values are reported at period-end
5. Using the sales value of by-product/scrap generated by specific jobs to offset total manufacturing overhead and, thus, lowering the overhead allocation rate on all production rather than using that sales value to reduce the cost of the job specifically generating the by-product/scrap
6. Reducing or not incurring expenses by disposing of hazardous waste in a manner that causes harm to the environment or threatens humans and wildlife
7. Misallocating the cost of an activity to program and management/general activities solely to reduce the fund-raising cost of a not-for-profit organization