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The term undue hardship means an action requiring significant difficulty or expense. "Undue hardship" is defined as an "action requiring significant difficulty or expense" when considered in light of a number of factors.An undue hardship is defined as a reasonable accommodation that causes significant difficulty or expense. The ADA sets forth criteria as to what actions are considered an undue hardship. Undue hardship is an accommodation action that causes substantial difficulty or expense on the employer when assessed in view of several factors.