sales values

sales values
1) The prices charged for items when they are sold.
2) A method of apportioning the joint costs between the joint products in process costing. From the sales revenue of each independent product, the costs of the independent processes are deducted to give a sales value of each joint product at the separation point. The joint costs are then apportioned between the joint products, in proportion to their relative sales values.

Accounting dictionary. 2014.

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