Separable costs

Separable costs is all costs (manufacturing, marketing, distribution, and so on) incurred beyond the splitoff point that are assignable to each of the specific products identified at the splitoff point.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Separable costs. All costs (manufacturing, marketing, distribution, and so on) incurred beyond the splitoff point that are assignable to each of the specific products identified at the splitoff point.