Which of the following is NOT one of acceptable methods of accounting for by-products?

Group of answer choices

The by-product is valued at its net realizable value.

The revenue from the sale of by-products is credited to Other Revenue.

The by-product could be allocated the joint cost using sales value at split off point method when it has a positive value.

The by-products are recorded as inventory.

The by-product could increase the joint cost when it has negative value.