Knowledge process outsourcing (KPO) is when complex expert services are performed by workers in a different company which may be in the same country or in an offshore location to save cost. Unlike the outsourcing of manufacturing, this typically involves high-value work carried out by highly skilled staff. KPO firms, in addition to providing expertise in the processes themselves, often make many low level business decisions—typically those that are easily undone if they conflict with the objectives or policies of their customer, the outsourcing company.