sentences:  The process of low-cost sourcing consists of two parties.The customer and the supplier countries like US, UK, Canada, Australia, and West European nations are considered as high-cost countries (HCC) whereas resource rich and regulated wage labor locations like China, India, Indonesia, Bolivia, Brazil, Russia, Mexico, and East European nations are considered low-cost countries (LCC).In low-cost-country sourcing the material (products) flows from LCC to HCC while the technology flows from HCC to LCC.