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Time spent working on an order beginning with the acceptance of the order and ending with the delivery of the product Time spent making the product beginning with when production begins until the product is shipped to the customer. Non-value added time that begins when the order is taken and ends when production begins. Value added time that involves the actual time spent working on the product. Non-value added time that is the time a product waits to be worked on while in the production process. Non-value added time that is attributed to the time spent transporting the product from one production process to the next. Non-value added time that is spent testing/reviewing the product ensure quality