Which of the Following Is Not an Acceptable Method for Accounting

Multiple Choice

Which of the following is not an acceptable method for accounting for by-products in a joint manufacturing process?

A) Costs before the split-off point are allocated to by-products.
B) The estimated sales value of the by-product reduces the cost of the main product.
C) The value of by-products is included in an account called "By-products Inventory."
D) In some instances,the revenue from selling by-products may be treated as "other income" on the income statement.