If you made nondeductible (and therefore nontaxable) contributions to your traditional IRA, you have to treat each distribution (including a conversion to a Roth IRA, if applicable) as one part nontaxable return of cost basis (your nondeductible contributions) and one part taxable earnings.
Product defects are generally put into three categories: design defects, manufacturing defects and marketing defects. Marketing defects are defects in the manner in which a product is sold. This type of defect can include inadequate warnings and/or instructions. Design defects are in a manner of speaking, intended. This type of defect is inherent in the design of the product.
Six Sigma is a process improvement method that focuses on product quality. A successful Six Sigma process has no more than 3.4 defects for every million items produced. A defect includes anything that does not satisfy customer specifications. Let's meet Ms. Steep, the owner of the Terrific Teapot Company.