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In a services value stream total NVAT= 500 minutes, VAT = 35 minutes. Through an improvement step you have reduced 140 minutes from NVAT but

In a services value stream total NVAT= 500 minutes, VAT = 35 minutes. Through an improvement step you have reduced 140 minutes from NVAT but in the process you did increase VAT by 5 minutes, your % VAT now stands to be

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