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Dear Moffat,
Hope you are well. Would you please let me know how we can distinguish between a LOSSES (with scrap value) and A by-product with scrap value?!!
Both losses and by-products are made during the process. I want to know the difference because in the case of calculations, there is no difference whether we consider an output as losses (as long as there is no abnormal loss) or a by-product BUT in the case of abnormal losses we reach to different answer whether we consider the output as a loss (hence having abnormal loss) or consider all the output as a by-product.
Thank you
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