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title: "When is an item a Co-product and when a By-product?"
canonical: "https://wiki.soft1.eu/space/SKEN/643076934/When%20is%20an%20item%20a%20Co-product%20and%20when%20a%20By-product%3F"
format: markdown
---
🌱** **1.**  Co****-Products → **Items produced along with the main product and share part of the cost in the bill of materials. *For example, Milk processing produces both butter and milk cream. *  
  
2. **By-products → **Items that result as residues alongside the production of the main product. They do not participate in costing and they do not assume costs from it. *For example, any scrap (from the cutting of tinplate resulting in scrap).*


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