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.
The definition for Six Sigma was clear from the beginning â 3.4 defects per million opportunities (DPMO), allowing for a 1.5-sigma process shift. But the definition for zero defects is not so clear. Perhaps zero defects refers to the domain beyond 3.4 DPMO. Or perhaps it refers to designing defects out of the process or product, so that â theoretically at least â a company can consistently manufacture a defect-free product.