A more thorough explanation:

Undue hardship refers to a level of difficulty or expense that is considered unreasonable for an employer to accommodate an employee's needs. This can include physical, mental, or religious accommodations.

• An employee with a disability requests a special desk that costs $10,000. The employer may argue that this expense would cause undue hardship.
• An employee requests time off for religious observance during a busy season. If granting this request would cause significant financial loss or operational disruption, the employer may argue that it would cause undue hardship.

These examples illustrate how an employer may determine whether an accommodation would cause undue hardship. In both cases, the employer must weigh the cost or disruption of the accommodation against the benefit to the employee. If the cost or disruption is deemed excessive, the employer may not be required to provide the accommodation.