The JIT system also offers the opportunity to simplify the accounting for manufacturing cost flows. Given low inventories, it may not be desirable to spend resources tracking the cost flows through all the inventory accounts, In a traditional system, there was a work-in-process account for each department so that manufacturing costs could be traced as work proceeded through the factory. Under JIT, there are no departments, a 14-day lead time (for example) has been decreased to four hours, and it would be absurd to trace costs from station to station within a cell. After all, if production cycle time is in minutes or hours, and goods are shipped immediately upon completion, then all of each day's manufacturing costs flow to Cost of Goods Sold. Recognizing this outcome leads to a simplified approach of accounting for manufacturing cost flows. This simplified approach, called backflush costing, uses trigger points to determine when manufacturing costs are assigned to key inventory and temporary accounts.