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By-product
A by-product is a secondary product derived from a manufacturing process or chemical reaction. It is not the primary product or service being produced. In the context of production, a by-product can be defined as the 'output from a joint production process that is minor in quantity and/or net realizable value (NVR) when compared to the main products'.〔Wouters, Mark; Selto, Frank H.; Hilton, Ronald W.; Maher, Michael W. (2012): ''Cost Management: Strategies for Business Decisions'', International Edition, McGraw-Hill, p. 535.〕 Because they are deemed to have no influence on reported financial results, by-products do not receive allocations of joint costs. By-products also by convention are not inventoried, but the NRV from by-products is typically recognized as 'other income' or as a reduction of joint production processing costs when the by-product is produced.〔World Trade Organization (2004): ''United States - Final dumping determination on softwood lumber from Canada'', WT/DS264/AB/R, 11 August 2004.〕 A by-product can be useful and marketable or it can be considered waste.
IEA offers the following definition for the purpose of life-cycle assessment:〔(BIOMITRE Technical Manual, Horne, R. E. and Matthews, R., November 2004 )〕
:... main products, co-products (which involve similar revenues to the main product), by-products (which result in smaller revenues), and waste products (which provide little or no revenue).
==Major by-products==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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