Matching A. By-products B. Direct method Estimated net realizable value D. Final cost center E. Intermediate cost center F. Joint cost G. Joint products H. Net realizable value method I. Physical quantities method J. Reciprocal method K. Service department L. Split-off point M. Step method N. User department 1. The method to allocate service department costs that recognizes all services provided by any service department, including services provided to other service departments. 2. The stage of processing what separates two or more products. 3. Joint cost allocation based on measurement of the volume, weight, or other physical measure of the joint products at the split-off point. Outputs from joint production processes that are relatively minor in quantity and/or value. 5. Sales price of a final product minus the additional processing costs necessary to prepare a product for sale. 6. The method of service department cost allocation that allocates some service department costs to other service departments. 7. A cost center, such as a production or marketing department, whose costs are not allocated to another cost center. 8. Uses the functions of service departments. 9. A cost of a manufacturing process with two or more outputs. 10. A cost allocation method that charges costs of service departments to user departments without making allocations between or among service departments. 11. Cost center whose costs are charged to other departments in the organization. 12. Provides services to other subunits in the organization. 13. Joint cost allocation based on the proportional values of the joint products at the split- off point. 14. Outputs from a common input and common production process