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The use of acquisition cost as a valuation method is justified on the basis that acquisition cost is:
Fight-Or-Flight Response
A physiological reaction that occurs in response to a perceived harmful event, attack, or threat to survival.
Interests Outside
Activities or hobbies an individual engages in beyond their professional life or main areas of study.
Resilience
The capacity to recover quickly from difficulties; toughness or the ability to bounce back from adversity.
Realistic Expectations
Refers to setting goals or targets that are achievable and grounded in reality, taking into account current resources, limitations, and circumstances.
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